PERFORMANCE AUDIT REPORT
Fees Charged at NDSU and UND
Report No. 3032June 5, 2012
STATE
AUDITOR
ROBERT
R.
PETERSON
Phone
(701)328
‐
2241
Fax
(701)328
‐
1406
STATE
OF
NORTH
DAKOTA
OFFICE
OF
THE
STATE
AUDITOR
STATE
CAPITOL
600
E.
BOULEVARD
AVENUE
–
DEPT
117
BISMARCK,
NORTH
DAKOTA
58505
June 5, 2012Honorable Jack Dalrymple, GovernorMembers of the North Dakota Legislative AssemblyWe are pleased to submit this performance audit report on aspects of fees charged at NorthDakota State University and the University of North Dakota. This report contains the results ofour review of whether North Dakota State University and the University of North Dakota haveestablished and used fees appropriately.We conducted this audit under the authority granted within North Dakota Century Code Chapter54-10. Included in the report are the objective and scope, findings and recommendations, andmanagement responses. State Board of Higher Education (SBHE) policy requires responses toaudit reports be approved by the Board. The management responses included in this reporthave yet to be approved by the Board as no meeting was held during the two week time periodthe University System was provided to respond to the report. The management responses areexpected to be finalized and approved during the September SBHE meeting. The managementresponses included in the report were provided by the Chancellor’s Office.Respectfully submitted,Robert R. PetersonState Auditor
Table of Contents
Transmittal LetterExecutive Summary ........................................................................................................................................ i
Chapter 1 Fee Accountability
Introduction ...................................................................................................................................................... 1Background Information .................................................................................................................................. 1Improving Fee Process ................................................................................................................................... 2Making Improvements with Cash Balances .................................................................................................... 4Improving the Accounting Procedures for Fees .............................................................................................. 6Legislative Changes. ....................................................................................................................................... 9
Chapter 2 Mandatory Fees
Introduction ...................................................................................................................................................... 10Mandatory Fee Background Information ......................................................................................................... 10NDSU Mandatory Fees ................................................................................................................................... 12Improving Monitoring of Technology Funds ................................................................................... 13UND Mandatory Fees ...................................................................................................................................... 15
Chapter 3 Program Fees
Introduction ...................................................................................................................................................... 17Program Fee Background Information ............................................................................................................ 17NDSU Program Fees ...................................................................................................................................... 17Student Success Tuition Model ................................................................................................. 18Improving how NDSU Program Fees are Used ........................................................................ 19Eliminating the Retention of Program Fees ............................................................................... 21Ending Payments for Graduate Research Assistants ............................................................... 22UND Program Fees ......................................................................................................................................... 23Improving how UND Program Fees are Used ........................................................................... 25Improving SBHE Program Fee Requirements ................................................................................................ 26
Chapter 4 Course Fees
Introduction ...................................................................................................................................................... 28Course Fee Background Information .............................................................................................................. 28Making Improvements with NDSU Course Fees ............................................................................................. 28Establishing Appropriate Course Fees ...................................................................................... 29Improving how Course Fee Moneys are Used .......................................................................... 30Making Improvements with UND Course Fees ............................................................................................... 31Establishing Appropriate Course Fees ...................................................................................... 31Improving how Course Fee Moneys are Used .......................................................................... 33UND Course Fee Monitoring ..................................................................................................... 33Improving SBHE Course Fee Requirements ................................................................................................... 34
Chapter 5 Other Fees
Introduction ...................................................................................................................................................... 36Other Fees Background Information ............................................................................................................... 36Improving the Use of Other fees at NDSU ...................................................................................................... 36Improving the Use of Other Fees at UND ....................................................................................................... 39
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