Middle States Commission on Higher Education. Dr. Lisa Marie McCauley, CPA Senior Director for Accreditation Operations
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1 Middle States Commission on Higher Education Dr. Lisa Marie McCauley, CPA Senior Director for Accreditation Operations
2 Financial Reporting and Documentation for: o Self Study Evaluations o Periodic Review Report o Substantive Change Reports o Follow-up Reports o Compliance Reporting (HEOA 2008) Strategic Planning & Budget Linkage
3 Standards Review
4 An institution conducts ongoing planning and resource allocation based on its mission and goals, develops objectives to achieve them, and utilizes the results of its assessment activities for institutional renewal. Implementation and subsequent evaluation of the success of the strategic plan and resource allocation support the development and change necessary to improve and to maintain institutional quality.
5 Goals and objectives / strategies, which are linked to mission and goal achievement and are used for planning and resource allocation at the institutional and unit levels. Periodic assessment of the effectiveness of planning, resource allocation, and institutional renewal.
6 o Review of resource allocation procedures, and their relationship to planning, mission, goals, and objectives (also Standard #3). o Assessment of the work of institutional committees, including governing body responsible for planning, assessment and budget activities ( also Standard #3) o Review of External affiliations and partnerships and of their impact on the climate in which the institution operates o Evidence of renewal strategies, rationale for changes made and anticipated impact. o Assessment of resources utilized for institutional improvement
7 The human, financial, technical, physical facilities and other resources necessary to achieve an institution s mission and goals are available and accessible. In the context of the institution s mission, the effective and efficient uses of the institution s resources are analyzed as part of ongoing outcomes assessment.
8 Strategies to measure and assess the level of, and efficient utilization of, institutional resources required to support the institution s mission and goals. Rational and consistent policies & procedures in place to determine allocation of assets. Allocation approach that ensures adequate faculty, staff and administration to support mission and outcomes expectations.
9 A financial planning and budgeting process aligned with institution s missions, goals and plan that provides for an annual budget. Comprehensive infrastructure or facilities master plan and life-cycle management plan allocation of assets. Educational and other equipment acquisition and replacement process and plan, including provision for future technology.
10 Adequate institutional controls to deal with financial, administrative and auxiliary operations, and rational and consistent policies and procedures in place to determine allocation of assets. Annual independent audit confirming financial responsibility, with evidence of follow-up on audit concerns noted. Periodic assessment of the effective and efficient use of institutional resources.
11 Adequate institutional controls to deal with financial, administrative and auxiliary operations, and rational and consistent policies and procedures in place to determine allocation of assets. Annual independent audit confirming financial responsibility, with evidence of follow-up on audit concerns noted. Periodic assessment of the effective and efficient use of institutional resources.
12 Cooperative agreements Linkages w/ other organizations rather than duplicating services or programs Improvements for efficiency, cost containment, revenue enhancement Institutional fund raising and grant activities Plans for endowment management for consistency with institutional resources Financial statements of affiliated organizations Review of resource allocation procedures Evidence of new or adapted strategies to enhance institutional support Comprehensive institutional resource acquisition, planning, assessment and budget reports
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14 GOALS oobjectives STRATEGIES KEY PERFORMANCE INDICATORS RESOURCE ALLOCATION
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16 Institutional strategic plan with budget linkage External audit reports / A-133 reports IPED reports Institutional Annual Report (or President s Report) Reports to state and other governmental agencies Cohort Default Rate documentation Benchmark reports compiled by institutional offices Statistical data such as a fact book or IR Office reports Retention studies Relevant budget information and process
17 Collective bargaining agreements, as background Strategic and capital goals and plan for the institution Budget projections 3 years Faculty staffing plans Information technology plans Institutional development and fund raising plans Capital facilities master plans; land use plans Library and information resources plan Enrollment management strategic plans
18 Analysis of enrollment and finance data for the period covered by the institution s strategic plan (PRR, p 3) o Three years historical o Current year o Three years projections, with assumptions for which projections are based Fiscal information applies to both capital and operational accounts; information should include financial indicators or ratio analysis.
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in H I G H E R E D U C AT I O N
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