Audit Report
What led to this audit?
The Auditor of State’s office is required to conduct a select number of performance audits of institutions of higher education and state agencies every two years. Due to concerns regarding the overall fiscal health of institutions of higher education, the Ohio Performance Team conducted preliminary analysis that determined Lakeland Community College could benefit from a performance audit. This determination was based, in part, on information provided to the Ohio Department of Higher Education by the College regarding its overall financial health.
What did we find?
We found that Lakeland Community College has not responded to declining enrollment trends in a timely manner. This has resulted in a situation where the College is offering course sections with minimal enrollment and is maintaining teaching staff levels over and beyond what is needed for the existing student body.
Additionally, we found that College officials have made decisions regarding the purchase or building of new facility spaces that do not reflect the current reality. The College has far more classroom and laboratory space than is needed for the existing student body. However, during the course of the audit, it made the decision to break ground on an expansion of its current academic facilities.
Our audit found several recommendations that will assist the Board of Trustees, along with the College’s administration, in making difficult decisions regarding future operations to ensure the continued operations of the College.