AGENDA ECU Board of Trustees Audit Committee Meeting April 19, I. Approval of February 23, 2012 Minutes Action

Transcription

1 AGENDA ECU Board of Trustees Audit Committee Meeting April 19, 2012 I. Approval of February 23, 2012 Minutes Action II. Update Ms. Anne Jenkins Information III. Research Compliance Report Mr. John Information Chinn IV. BSOM Compliance Office Report Ms. Micki Information Jernigan V. Enterprise Risk Management Report Mr. Tim Information Wiseman VI. Internal Audit Report Ms. Stacie Tronto Information VII. Other Business

2 Minutes from ECU BOT Audit Committee February 23, 2012 Mendenhall Student Center Committee members present: Ken Chalk (Chair), Carol Mabe, Joel Butler, Deborah Davis, and Steve Jones Others present: Phyllis Horns, Rick Niswander, Donna Payne, John Chinn, John McGough, Jody Cook, Micki Jernigan, Tim Wiseman, Stacie Tronto, and Wayne Poole Ken Chalk, Chair of the Audit Committee, convened the meeting at 3:07 p.m. and read the conflict of interest provisions as required by the State Government Ethics Act. Mr. Chalk asked if anyone would like to declare a conflict of interest. Hearing none, he asked for the approval of the minutes for the December 1, committee meeting. The minutes of the December 1, were approved with no changes noted. At 3:10pm the ECU BOT Audit Committee went into closed session and returned to open session at 3:41pm. Stacie Tronto, Director of Internal Audit, provided the Committee with an update of pertinent benchmarks that reflect Internal Audit s productivity. As of January 28, 2012, Internal Audit had completed 42% of the audit plan with an additional 46% of the audit plan in process. The staff utilization for direct audit hours YTD is 75% with 70% being the goal. Ms. Tronto presented details on the projects that comprise direct audit hours, and advised that the University s first Internal Control Manual was published last week, and the first Fraud Risk Assessment project is in progress. Management has resolved of the corrective actions reviewed to date this FY. Ms. Tronto provided the committee with an overview of the annual riskbased audit planning process, to include an overview of the risk assessment processes facilitated by ERM and Internal Audit. The preliminary work on the FY audit plan is underway and Ms. Tronto will seek the input of the committee and the University s senior leadership in the near future. Over the last five years, 50% of the 116 high risk auditable units have been assessed by internal and/or external reviewers. Ms. Tronto presented an update on Internal Audit staffing. A new auditor will start on 4/2/12. This will be the first time Internal Audit has been fully staffed since 3/31/11. Ms. Tronto advised the committee that she briefed the UNC Board of Governors Audit Committee in February, along with the audit directors at NCSU and UNC-Chapel Hill. The UNC BOG is considering eliminating

3 the end of year Material Reportable Conditions reporting requirement. A final decision is still pending. Mr. Tim Wiseman, Chief Risk Officer, provided the ERM update. ECU hosted an ERM symposium on campus and has received very positive feedback. Mr. Wiseman presented the University s ERM Roadmap, and referred committee members to the summary information in their packets. He stated that the University is approaching the end of Phase 3 on the roadmap, and that a prioritization drill was held with the ERM Committee the previous week. Mr. Wiseman presented the consolidated risk survey results, to include the top risks identified by survey respondents as well as special concerns presented by the University s senior leadership. Mr. Chalk stated that the next steps risk prioritization, refinement, and assignment of ownership must be accomplished this year. Micki Jernigan, BSOM Chief Compliance Officer and University HIPAA Privacy Officer, updated the committee on the BSOM Compliance workplan. 7% of the high-risk projects have been completed, and another 73% are in progress. Some of the high-risk projects, such as HIPAA complaint investigations, will always be in progress because of the continuous nature of these activities. Ms. Jernigan stated that the third-party product that has been purchased for role-based HIPAA training and compliance training should be implemented in late March or early April Final revisions were sent to the vendor this week. This training will be a significant improvement over previous HIPAA training (which was not role-based) and compliance training (which did not exist). Ms. Jernigan updated the committee on the CMS Recovery Audit Contractor (RAC) involvement. The Compliance Office is working with the clinical departments and other offices to ensure complete and timely response to the RAC requests. This has been particularly challenging since multiple offices are receiving requests, from multiple different parties. Ms. Davis stated that ECU should expect a ramp-up in the volume of records requests soon. Ms. Jernigan advised that the BSOM is on track to implement ICD-10* by the October 2013 deadline. The timeline may be delayed by the federal government, but there has been no official decision yet. The training plan will be presented to the Finance Committee of the ECU Physicians board soon. The upgrade of the Epic (Healthspan) system will likely serve as one avenue for training for ICD-10. Approximately half of ECU s coders and billing managers will be required to take a certification test in order to maintain their professional billing credentials for ICD-10. Ms. Jernigan advised that BSOM has hired a consultant to coordinate the Meaningful Use* project. To date this individual has added a lot of value.

4 In addition, Dr. Nick Benson is developing a plan for a clinical informatics infrastructure at BSOM. Two new positions related to this plan have been approved by the ECU Physicians board. Ms. Davis requested that the Meaningful Use testing timeline and financial impact be presented. Dr. Horns stated that this will be presented at the next BOT meeting. Ms. Jernigan advised that the candidate for the Healthcare Compliance Specialist position has accepted the job offer and will start on 4/13/12. The final interviews for the vacant compliance coder position are underway, and this position will hopefully be filled soon. * Ms. Jernigan advised that her office does not play the lead role in the ICD-10 or Meaningful Use projects, but that she is involved in these and is charged with keeping this committee updated Under other business, Ms. Stacie Tronto provided the committee members with hard copies of the audit reports for the ECU Foundations. With there being no further business, the Audit Committee meeting was adjourned at 4:34 p.m. Respectfully submitted by Wayne Poole

5 The University of North Carolina: Finance Improvement and Transformation Dashboard of Reported January 20, 2012 For the Period Ending December 31,

6 Table of Contents Reported January 20, 2012 For the Period Ending December 31, 1. UNC General Administration's Dashboard Campus Administration's Dashboard Legend. 57

7 December (Reported on January 20, 2012) Frequency ASU ECU ECSU FSU NC A&T NCCU NCSSM NCSU UNCA UNCCH UNCC UNCG UNCP UNCSA UNCW WCU WSSU UNC GA ID # GA01 GA02 General Accounting KPIs Average # of Business Days to Reconcile Bank Accounts Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > Monthly > GA03 # of Business Days to Certify NCAS Balances Monthly > GA06 GA07 % of AP ACH Payments for the Month (excluding student refunds) % of AP Vouchers Processed Using Pcard or E- Payment Transactions for the Month Monthly 30% 19% 0% 0% 31% 0% 47% 41% 0% 40% 47% 16% 0% 0% 41% 0% 11% 38% Monthly 41% 36% 43% 9% 56% 0% 51% 60% 0% 59% 58% 46% 6% 28% 51% 16% 44% 47% - KPI Dashboard FIT Dashboard (GA) 3

8 December (Reported on January 20, 2012) Frequency ASU ECU ECSU FSU NC A&T NCCU NCSSM NCSU UNCA UNCCH UNCC UNCG UNCP UNCSA UNCW WCU WSSU UNC GA ID # CG01 CG02 Contracts and Grants KPIs Timeliness of Setting up a New Fund Number (# of Funds Established) Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly Monthly CG03 CG04-A CG04 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] Monthly 5 <= > Campus Reporting Cycle CG06 is Summer11 SUMMER 11/30/2012 Summer Summer Sum 10, Fall 10, Spring 11, Sum 11 Academic and Summer Fall-Winter Apr '11 - Jun '11 (SPA) Jan -'11 - Jun '11 AP 4 (5/16/11-8/15/11) Certified 11/15/11 Aug-Oct November- Monthly May-Aug Summer Fall 11/31/ 289 1, ,405 1,260 5, , CG05 Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) CG06 is 284 1, ,240 5, , CG06 Timeliness of T&E Certifications (% Received Within Established Timeframe) - >98% 90-97% <90% 98% 95% 94% 44% 98% 99% 97% 85% 99% 98% 95% CG07 Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Monthly 289 1, ,405 1,260 5, , CG08 Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Monthly CG09 Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - Monthly 0% <2% 3-10% >10% 2% 0% 0% 4% 1% 1% 1% 0% 2% 2% 0% 0% 2% 0% 0% 0% CG10-A Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Annually 6/30/2010 6/30/ 6/30/2010 6/30/2001 6/30/2010 FY11 6/30/ 6/30/ 6/30/2010 6/30/2010 6/30/2010 6/30/2010 FY2010 FY /30/ 6/30/ CG10 Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) CG12 is KPI Dashboard FIT Dashboard (CG) 4

9 December (Reported on January 20, 2012) Frequency ASU ECU ECSU FSU NC A&T NCCU NCSSM NCSU UNCA UNCCH UNCC UNCG UNCP UNCSA UNCW WCU WSSU UNC GA ID # Contracts and Grants KPIs CG11 Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) CG12 is CG12 Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < % 93% 94% 98% 92% CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $996 $1,784 $508 $176 $606 $271 $14,795 $118 $20,983 $2,245 $4,124 $147 $798 $374 $1,285 $1,583 CG13 CG14 CG15 CG16 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Aging of Receivables (% > 60 and < 90 Days) - Aging of Receivables ($ > 90 and <120 Days) (in thousands) Aging of Receivables (% > 90 and <120 Days) - Monthly $100 $20 $0 $0 $98 $12 $2,683 $4 $3,258 $196 $75 $0 $83 $19 $23 $11 Monthly 10% <=15% 16-20% >20% 11% 2% 0% 0% 17% 5% 19% 4% 16% 9% 2% 0% 11% 6% 2% 1% Monthly $0 $0 $29 $0 $36 $36 $472 $0 $1,504 $180 $56 $0 $29 $0 $18 $0 Monthly 5% <=10% 11-15% >15% 1% 0% 6% 0% 6% 14% 4% 0% 8% 9% 2% 0% 4% 0% 2% 0% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $1 $15 $0 $0 $158 $9 $1,471 $0 $3,648 $169 $17 $0 $16 $0 $20 $0 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 1% 1% 0% 0% 27% 4% 10% 0% 18% 8% 1% 0% 3% 0% 2% 0% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 3% 3% 25% 10% 13% 21% 10% 2% 18% 8% 11% 10% 3% 4% 0% 0% * Note: Current process to convert monthly Time and Effort reporting campuses to semesterly underway. Campuses with monthly T&E certification include the following: ECSU, UNCP, and WSSU. UNCCH is currently developing a new T&E system to include both EPA and SPA employees. - KPI Dashboard FIT Dashboard (CG) 5

10 December Frequency ASU ECU ECSU FSU NC A&T NCCU NCSSM NCSU UNCA UNCCH UNCC UNCG UNCP UNCSA UNCW WCU WSSU UNC GA ID # Financial Aid KPIs FA01 # of Total Aid Applicants N/A 14,987 3,069 4,551 N/A 9,351 24,263 2,389 N/A 18,294 10,458 N/A N/A N/A N/A 5,405 FA02 # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) N/A ,289 N/A 180 1, N/A 2, N/A N/A N/A N/A 886 FA03 % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - N/A 5% 11% 28% N/A 1% 5% 2% N/A 16% 5% N/A N/A N/A N/A 16% FA04 # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) N/A ,155 N/A N/A N/A N/A N/A N/A 354 FA05 % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - N/A 59% 75% 89% N/A 73% 61% 23% N/A 24% 42% N/A N/A N/A N/A 39% FA06 # of Students Appeal Approved (Ability to Identify and Follow Up with Students) N/A N/A N/A N/A N/A N/A N/A 335 FA07 % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - N/A 85% 75% 84% N/A 85% 59% 40% N/A 80% 82% N/A N/A N/A N/A 94% FA08 % of students with Federal loan history notified of Exit Counseling within 30 days of graduating, withdrawing or dropping below half time. 98- <98% 99% 96% FA09 FA10 FA11 FA12 FA13 FA14 FA21 FA22 FA23 Year To Date Accepted Pell Disbursement Amount from COD Year To Date Pell Disbursement Amount from Banner/PeopleSoft % of Pell Disbursements reconciled - CALCULATED Year To Date Accepted Direct Loan Disbursement Amount from COD Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft % of Direct Loans Disbursements reconciled - Year To Date Accepted TEACH Disbursement Amount from COD Year To Date TEACH Disbursement Amount from Banner/PeopleSoft % of TEACH Disbursements reconciled - Monthly $7,908,881 $14,955,194 $4,916,314 $8,202,389 $12,845,615 $9,570,892 $11,868,834 $2,513,480 $8,002,600 $17,349,860 $13,919,617 $6,442,437 $502,619 $7,070,274 $5,895,165 $8,006,328 Monthly $7,923,376 $14,960,744 $4,916,314 $8,202,389 $12,847,990 $9,595,573 $11,875,684 $2,513,480 $7,986,600 $17,362,986 $13,979,912 $6,444,081 $502,619 $7,070,299 $5,917,269 $8,010,553 Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% Monthly $38,014,194 $68,404,790 $7,683,543 $15,633,996 $36,257,037 $37,855,633 $56,944,403 $6,554,809 $74,063,063 $60,616,269 $47,644,222 $13,229,794 $3,392,991 $30,530,125 $22,517,680 $18,874,388 Monthly $38,074,600 $68,404,790 $7,701,718 $15,629,905 $36,253,340 $37,894,332 $56,949,147 $6,554,809 $74,277,042 $60,254,445 $47,644,222 $13,235,242 $3,392,981 $30,530,865 $22,642,502 $18,880,297 Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% Monthly N/A $1,500 $29,000 $47,500 $43,000 $20,000 N/A $8,000 $0 $65,688 $29,000 $67,000 $0 $70,000 $24,500 N/A Monthly N/A $1,500 $29,000 $47,500 $43,000 $20,000 N/A $8,000 $0 $65,688 $29,000 $67,000 $0 $70,000 $24,500 N/A Monthly >98% 95-98% <94% KPI Dashboard FIT Dashboard (FA) 6

11 ASU ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 58 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 26% 23% 32% 29% 33% 33% 22% 21% 17% 26% 28% 30% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 37% 48% 37% 45% 43% 47% 55% 41% 41% 41% 45% 41% GA08 Current Ratio Calculation Annually 2.60 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard ASU 7

12 ASU ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 CG04-A CG04 CG05 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) CG06 Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED CG07 Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) CG08 Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) CG09 Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - CG10-A Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and CG10 Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) CG11 CG12 Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < Monthly 5 <= > Campus Reporting Cycle CG06 is CG06 is Summer10 Fall10 Fall10 Fall10 Fall10 Fall10 Fall10 Spring11 Spring11 Spring11 Summer11 Summer >98% 90-97% <90% 98% 98% 98% 98% 99% 98% 98% Monthly Monthly Monthly 0% <2% 3-10% >10% 1% 1% 1% 2% 1% 1% 1% 1% 0% 1% 0% 2% Annually 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 CG12 is % 95% 95% 95% 95% CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $629 $644 $665 $599 $494 $399 $992 $993 $909 $821 $1,098 $996 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $4 $20 $14 $19 $46 $24 $10 $10 $59 $116 $22 $100 CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 1% 4% 3% 4% 10% 7% 2% 1% 7% 15% 3% 11% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $0 $0 $1 $12 $16 $31 $31 $7 $0 $0 $81 $0 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 0% 0% 1% 2% 4% 8% 4% 1% 0% 0% 8% 1% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $14 $1 $0 $1 $5 $2 $22 $7 $17 $11 $42 $1 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 3% 1% 0% 1% 2% 1% 3% 1% 2% 2% 4% 1% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 4% 3% 2% 3% 3% 2% 1% 2% 3% 3% 2% 3% - KPI Dashboard ASU 8

13 ASU ID # Financial Aid KPIs Frequency Current Month Comment FA01 FA02 FA03 FA04 FA05 FA06 FA07 # of Total Aid Applicants # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED % of students with Federal loan history notified of Exit Counseling within 30 days of graduating, withdrawing or dropping below half time. 10,548 N/A N/A 406 N/A N/A 3% N/A N/A Appalachian State University calculates SAP on an annual basis. 231 N/A N/A 56% N/A N/A 181 N/A N/A 78% N/A N/A FA <98% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $14,707,887 $15,250,075 $15,267,053 $15,340,627 $16,046,877 $16,239,633 $16,287,729 $16,317,547 $7,106,400 $7,495,765 $7,827,530 $7,908,881 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $14,993,041 $15,199,589 $15,292,819 $15,335,854 $16,105,954 $16,249,985 $16,289,177 $16,317,547 $7,106,688 $7,593,726 $7,829,612 $7,923,376 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 98% 99% 99% 99% 99% 99% 98% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $66,649,153 $67,925,448 $68,224,814 $68,460,208 $69,805,473 $70,554,150 $71,570,030 $71,728,128 $34,486,140 $36,538,565 $37,530,368 $38,014,194 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $66,675,953 $67,902,465 $68,235,082 $68,463,059 $69,908,994 $70,556,140 $71,577,601 $71,731,771 $34,819,122 $36,536,424 $37,553,029 $38,074,600 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $825,617 $848,328 $852,571 $861,995 $863,495 $864,620 $865,185 $868,498 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $835,370 $848,328 $857,434 $862,321 $863,495 $864,620 $865,185 $870,773 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% 98% 99% 99% 99% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $305,968 $329,988 $331,685 $348,665 $372,799 $381,338 $381,338 $381,338 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $328,968 $329,988 $331,685 $353,799 $372,799 $381,338 $381,338 $381,338 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% 93% 98% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Appalachian does not participate in the TEACH Program. FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% KPI Dashboard ASU 9

14 ECU ID # General Accounting KPIs Frequency Current Month Comment Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 56 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 14% 7% 14% 15% 14% 18% 13% 10% 8% 9% 19% 19% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 28% 32% 30% 33% 30% 32% 29% 31% 30% 34% 40% 36% GA08 Current Ratio Calculation Annually 4.11 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard ECU 10

15 ECU ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Monthly 5 <= > CG04-A Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Campus Reporting Cycle 1/31/ 1/31/ 1/31/ 4/29/ 4/29/ 4/29/ SPRING SPRING SPRING SUMMER SUMMER SUMMER CG04 Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] CG06 is NEXT PERIOD REPORTS (FALL) HAVE BEEN DISTRIBUTED AND WILL BE DUE IN FEBRUARY CG05 Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) CG06 is CG06 Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED >98% 90-97% <90% 99% 99% CG07 Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Monthly CG08 Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Monthly ALL ENTRIES RECONCILING TO EFFORT BEING REPORTED FOR CURRENT EFFORT PERIOD CERTIFICATION WILL BE REPORTED WHEN EFFORTS COMPLETE. CG09 Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - Monthly 0% <2% 3-10% >10% 2% 0% 0% 2% 1% 1% 1% 0% 1% 3% 1% 0% CG10-A Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Annually 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ MOST AUDITS WILL NOT BE AVAILABLE UNTIL EARLY CG10 Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) CG12 is CG11 CG12 Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < CG12 is CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $1,681 $3,657 $1,655 $1,034 $1,849 $1,352 $1,120 $1,341 $1,577 $2,385 $1,368 $1,784 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $77 $26 $77 $1 $83 $28 $49 $6 $3 $65 $37 $20 CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 5% 1% 5% 1% 5% 3% 5% 1% 1% 3% 3% 2% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $57 $53 $65 $15 $0 $70 $18 $54 $5 $3 $0 $0 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 4% 2% 4% 2% 0% 6% 2% 5% 1% 1% 0% 0% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $36 $4 $79 $30 $60 $30 $0 $18 $16 $2 $63 $15 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 3% 1% 5% 3% 4% 3% 0% 2% 2% 1% 5% 1% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 6% 6% 5% 5% 3% 2% 2% 2% 1% 1% 3% 3% - KPI Dashboard ECU 11

16 ECU ID # Financial Aid KPIs Frequency Current Month Comment Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 FA01 # of Total Aid Applicants 13,322 13,531 14,987 FA02 # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) 688 1, FA03 % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - 5% 9% 5% SAP Calculated. FA04 # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) FA05 % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - 90% 55% 59% FA06 # of Students Appeal Approved (Ability to Identify and Follow Up with Students) FA07 % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED 90% 91% 85% FA08 % of students with Federal loan history notified of Exit 98- Counseling within 30 days of graduating, withdrawing or dropping below half time. <98% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $27,674,482 $28,034,605 $28,102,103 $28,136,323 $29,030,545 $29,288,673 $30,761,008 $30,743,296 $14,741,082 $14,865,325 $14,920,961 $14,955,194 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $27,898,462 $28,070,736 $28,105,826 $28,144,324 $29,032,127 $29,295,356 $30,765,689 $30,754,396 $14,777,272 $14,892,893 $14,924,218 $14,960,744 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $125,865,540 $127,491,631 $127,765,445 $127,953,811 $129,806,680 $130,852,221 $134,940,762 $134,962,263 $66,772,533 $67,783,301 $67,976,702 $68,404,790 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $125,809,666 $126,620,744 $126,872,272 $127,049,313 $128,823,228 $129,739,185 $133,987,993 $134,001,055 $66,498,811 $67,332,272 $68,002,792 $68,404,790 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $917,471 $920,229 $928,303 $928,303 $927,553 $928,303 $928,303 $928,303 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $920,461 $920,604 $929,053 $929,053 $928,678 $928,678 $928,678 $928,678 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $581,630 $581,130 $581,130 $581,130 $581,130 $580,898 $580,898 $580,898 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $579,130 $581,130 $581,130 $581,130 $581,130 $580,898 $580,898 $580,898 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,500 $1,500 $1,500 FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,500 $1,500 $1,500 FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% KPI Dashboard ECU 12

17 ECSU ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 62 Certified budgets were out of balance and required additional corrections. GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 31% 7% 24% 20% 33% 14% 5% 10% 3% 12% 29% 43% GA08 Current Ratio Calculation Annually 2.69 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard ECSU 13

18 ECSU ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 CG04-A Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Monthly 5 <= > Campus Reporting Cycle 12/1/2010 1/1/ 2/1/ 3/1/ 4/1/ 5/1/ 6/30/ 7/31/ 8/31/ 9/30/ 10/31/ 11/30/2012 CG04 Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] CG06 is CG05 CG06 CG07 CG08 CG09 Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - CG06 is >98% 90-97% <90% 96% 98% 94% 91% 91% 91% 95% Monthly Monthly Monthly 0% <2% 3-10% >10% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% CG10-A CG10 CG11 CG12 Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < Annually 6/30/2009 6/30/2009 6/30/2009 6/30/209 6/30/2009 6/30/2009 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 CG12 is CG12 is CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $40 $442 $199 $199 $140 $228 $497 $281 $67 $71 $434 $508 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $4 $5 $5 $0 $0 $0 $71 $0 $0 $0 $29 $0 CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 10% 2% 3% 0% 0% 0% 15% 0% 0% 0% 7% 0% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $6 $4 $4 $0 $0 $0 $0 $2 $0 $0 $0 $29 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 15% 1% 3% 0% 0% 0% 0% 1% 0% 0% 0% 6% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $0 $9 $6 $0 $0 $0 $0 $0 $2 $0 $0 $0 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 0% 3% 4% 0% 0% 0% 0% 0% 3% 0% 0% 0% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 56% 56% 52% 49% 39% 31% 39% 39% 39% 31% 30% 25% Grant close out and clean up is in progress. - KPI Dashboard ECSU 14

19 ECSU ID # Financial Aid KPIs Frequency Current Month Comment FA01 FA02 FA03 FA04 FA05 FA06 FA07 # of Total Aid Applicants # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED % of students with Federal loan history notified of Exit Counseling within 30 days of graduating, withdrawing or dropping below half time. 6,713 3,921 3, % 11% 11% SAP calculated every semester % 56% 75% % 83% 75% FA <98% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $5,450,012 $10,532,256 $10,561,320 $10,595,603 $10,597,293 $10,605,875 $11,486,881 $12,276,724 $4,900,614 $4,912,052 $4,899,257 $4,916,314 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $5,450,012 $10,540,881 $10,561,320 $10,595,603 $10,597,293 $10,605,875 $11,488,462 $12,286,097 $4,900,540 $4,921,627 $4,902,032 $4,916,314 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $7,307,801 $13,915,481 $14,154,454 $14,616,571 $14,625,414 $14,628,173 $15,632,661 $16,969,816 $7,027,282 $7,176,089 $7,611,666 $7,683,543 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $7,307,801 $13,944,981 $14,167,687 $14,619,314 $14,625,237 $14,630,751 $15,634,362 $16,976,635 $7,094,606 $7,223,499 $7,621,417 $7,701,718 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $122,988 $239,158 $239,062 $240,512 $241,448 $241,448 $242,098 $242,098 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $122,988 $239,158 $239,062 $240,512 $241,448 $241,448 $242,098 $242,098 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $68,893 $129,114 $129,114 $129,114 $129,114 $129,114 $138,114 $138,114 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $68,893 $129,114 $129,114 $129,114 $129,114 $129,114 $138,114 $138,144 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% 99% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly $22,000 $45,000 $45,000 $45,000 $45,000 $45,000 $46,000 $46,000 $20,000 $23,500 $29,000 $29,000 FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly $22,000 $45,000 $45,000 $45,000 $45,000 $45,000 $46,000 $46,000 $20,000 $23,500 $29,000 $29,000 FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% - KPI Dashboard ECSU 15

20 FSU ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 60 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 4% 6% 9% 13% 8% 5% 9% 6% 3% 11% 12% 9% GA08 Current Ratio Calculation Annually 3.11 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard FSU 16

21 FSU ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 CG04-A CG04 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] Monthly 5 <= > Campus Reporting Cycle CG06 is Fall 2010 Fall 2010 Fall 2010 Fall 2010 Spring, Spring, Spring Spring Summer Summer Summer Summer Summer session T& E reports sent week of Reports will be past due on CG05 Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) CG06 is CG06 Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED >98% 90-97% <90% % 96% % 94% 1% 45% 90% 94% CG07 Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Monthly CG08 Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Monthly CG09 Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - Monthly 0% <2% 3-10% >10% - - 0% 0% 0% 0% 0% 0% 0% 0% 0% 4% CG10-A Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Annually 6/30/2010 6/30/2010 6/30/2010 6/30/ 6/30/ 6/30/ 6/30/2010 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ FY letters pending within established timeframe CG10 Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) CG12 is CG11 Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) CG12 is CG12 Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $276 $285 $122 $81 $75 $46 $50 $436 $348 $71 $78 $176 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $0 $215 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 One invoice for $25,000. Invoice date of Check received CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 0% 76% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $39 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 15% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 9% 10% 12% 6% 7% 7% 11% 10% 10% 8% 9% 10% - KPI Dashboard FSU 17

22 FSU ID # Financial Aid KPIs Frequency Current Month Comment FA01 # of Total Aid Applicants 4,570 4,647 4,551 FA02 # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) 1, ,289 August KPI did not include the probationary students therefore; the count was rolled over to the December KPI. That is why the number is higher. FA03 % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - 25% 14% 28% FA04 FA05 FA06 FA07 # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED ,155 80% 89% % 84% 84% FA08 % of students with Federal loan history notified of Exit Counseling within 30 days of graduating, withdrawing or dropping below half time. 98- <98% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $8,332,675 $15,370,826 $15,461,449 $15,557,536 $15,593,247 $15,624,614 $18,885,503 $18,921,011 $7,869,003 $8,070,073 $8,143,006 $8,202,389 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $8,448,144 $15,494,958 $15,540,736 $15,574,004 $15,631,092 $15,649,189 $18,978,137 $19,011,481 $7,919,294 $8,105,161 $8,156,188 $8,202,389 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 98% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $12,162,001 $22,597,169 $22,912,451 $23,022,099 $23,184,730 $23,185,414 $23,756,458 $23,767,593 $13,390,326 $15,237,893 $15,466,654 $15,633,996 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $12,422,672 $22,897,014 $23,065,333 $23,044,281 $23,184,617 $23,187,318 $23,756,139 $23,772,748 $13,392,031 $15,243,712 $15,470,317 $15,629,905 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 97% 98% 99% 99% 99% 99% 99% 99% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $107,007 $209,984 $209,984 $281,047 $281,047 $280,559 $280,559 $280,559 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $107,757 $209,984 $209,984 $281,047 $281,047 $280,559 $280,559 $280,559 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% 99% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $5,450 $10,900 $10,900 $10,900 $10,900 $10,900 $10,900 $10,900 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $5,450 $10,900 $10,900 $10,900 $10,900 $10,900 $10,900 $10,900 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly $31,500 $60,500 $60,500 $60,500 $62,500 $62,500 $62,500 $62,500 $25,000 $33,500 $47,500 $47,500 FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly $31,500 $60,500 $60,500 $60,500 $62,500 $62,500 $62,500 $62,500 $25,000 $33,500 $47,500 $47,500 FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% - KPI Dashboard FSU 18

23 NCA&T ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 60 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 22% 22% 22% 28% 25% 25% 22% 27% 21% 26% 32% 31% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 51% 58% 49% 59% 58% 54% 54% 54% 52% 53% 54% 56% GA08 Current Ratio Calculation Annually 3.55 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard NCA&T 19

24 NCA&T ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 CG04-A CG04 CG05 CG06 CG07 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Monthly 5 <= > Campus Reporting Cycle CG06 is CG06 is Spring 2010 Summer 2010 Summer 2010 Summer 2010 Summer 2010 Summer 2010 Fall 2010 Fall 2010 Fall 2010 Spring Spring >98% 90-97% <90% 98% 86% 93% 94% 94% 99% 51% 51% 0% 0% 43% 44% Monthly Summer 80% Fall 2010 have been received in November. Revised Action Plan calls for Spring to be completed in Jan CG08 Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Monthly CG09 CG10-A CG10 CG11 CG12 Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < Monthly 0% <2% 3-10% >10% 0% 1% 8% 3% 2% 11% 0% 1% 1% 1% 1% 1% Annually 6/30/2010 6/30/2010 6/30/2010 6/30/ 6/30/ 6/30/ 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 CG12 is CG12 is % 98% 98% 65% 81% 83% 90% 93% 98% CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $777 $897 $769 $826 $530 $792 $751 $1,169 $1,067 $934 $892 $606 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $38 $51 $216 $78 $22 $44 $35 $250 $45 $241 $47 $98 CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 5% 6% 29% 10% 5% 6% 5% 22% 5% 26% 6% 17% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $58 $19 $0 $218 $17 $4 $13 $32 $102 $0 $161 $36 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 8% 3% 0% 27% 4% 1% 2% 3% 10% 0% 19% 6% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $30 $87 $43 $40 $14 $12 $4 $4 $34 $70 $31 $158 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 4% 10% 6% 5% 3% 2% 1% 1% 4% 8% 4% 27% ONR owes $80,078, DOT owes $23,795 and the Farm Pilot Program owes $25,812. Working to resolve. CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 21% 18% 10% 14% 11% 6% 5% 5% 4% 7% 7% 13% - KPI Dashboard NCA&T 20

25 NCA&T ID # Financial Aid KPIs Frequency Current Month Comment FA01 # of Total Aid Applicants N/A 9,147 N/A FA02 # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) N/A 1,991 N/A FA03 % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - N/A 21% N/A SAP is calculated annually. FA04 FA05 FA06 FA07 # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED % of students with Federal loan history notified of Exit N/A 402 N/A N/A 20% N/A N/A 288 N/A N/A 71% N/A FA Counseling within 30 days of graduating, withdrawing or dropping below half time. <98% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $23,631,175 $23,812,342 $23,678,606 $23,714,089 $25,691,471 $25,732,540 $26,701,874 $26,701,874 $12,860,600 $12,941,271 $12,950,839 $12,845,615 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $23,631,750 $23,815,017 $23,678,606 $23,721,934 $25,695,856 $25,732,540 $26,701,874 $26,701,874 $12,860,600 $12,944,043 $12,955,989 $12,847,990 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $59,464,077 $60,314,509 $61,935,477 $62,060,877 $63,121,939 $63,651,015 $64,333,924 $64,333,924 $30,401,726 $35,706,342 $36,085,727 $36,257,037 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $59,554,959 $60,356,815 $61,974,945 $62,098,935 $63,164,807 $63,691,445 $64,376,161 $64,376,161 $30,435,642 $35,704,342 $36,087,808 $36,253,340 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $1,121,838 $1,130,116 $1,130,779 $1,131,342 $1,131,247 $1,131,059 $1,131,059 $1,131,059 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $1,121,838 $1,130,116 $1,130,779 $1,131,342 $1,131,247 $1,131,059 $1,131,059 $1,131,059 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $236,885 $280,169 $289,677 $295,277 $295,277 $295,277 $295,277 $295,277 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $236,885 $280,169 $289,677 $295,277 $295,277 $295,277 $295,277 $295,277 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly $83,955 $87,955 $87,955 $87,955 $87,955 $87,955 $87,955 $87,955 $40,000 $42,000 $42,000 $43,000 FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly $83,955 $87,955 $87,955 $87,955 $87,955 $87,955 $87,955 $87,955 $40,000 $42,000 $42,000 $43,000 FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% - KPI Dashboard NCA&T 21

26 NCCU ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 29 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% GA08 Current Ratio Calculation Annually 1.32 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard NCCU 22

27 NCCU ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Monthly 5 <= > CG04-A CG04 CG05 Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) Campus Reporting Cycle CG06 is CG06 is Summer 2010 & Prior mths Summer 10, Fall 10 & Prior mths Summer 10, Fall 10 & Prior Mths Summer 10, Fall 10 & Prior Mths Summer 10, Fall 10, & prior mths Prior yr, Summer 10, Fall 10 & Spring 11 Summer 10, Fall 10, Spring 11 & prior yr. Summer 10, Fall 10, Spring 11, & prior yr. Sum 10, Fall 10, Spring 11, Sum 11 Sum 10, Fall 10, Spring 11, Sum 11 Sum 10, Fall 10, Spring 11, Sum 11 Sum 10, Fall 10, Spring 11, Sum CG06 Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED >98% 90-97% <90% 81% 79% 85% 87% 87% 91% 93% 98% 91% 95% 98% 98% CG07 CG08 Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Monthly Monthly CG09 Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - Monthly 0% <2% 3-10% >10% 0% 0% 0% 0% 0% 1% 0% 0% 0% 0% 0% 1% CG10-A CG10 CG11 CG12 Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < Annually FY 2010 FY 2010 FY 2010 FY 2010 FY 2010 FY 2010 FY11 FY11 FY11 FY11 FY11 FY11 CG12 is CG12 is CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $2,317 $542 $694 $2,370 $484 $1,199 $845 $724 $211 $2,104 $162 $271 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $40 $33 $27 $135 $95 $16 $18 $97 $7 $166 $65 $12 CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 2% 7% 4% 6% 20% 2% 3% 14% 4% 8% 41% 5% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $10 $27 $0 $26 $124 $25 $5 $18 $0 $67 $9 $36 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 1% 5% 0% 2% 26% 3% 1% 3% 0% 4% 6% 14% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $111 $57 $49 $4 $18 $45 $52 $11 $12 $13 $8 $9 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 5% 11% 8% 1% 4% 4% 7% 2% 6% 1% 5% 4% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 22% 25% 26% 36% 33% 25% 23% 20% 18% 18% 22% 21% The Grants Office is making progress on decreasing the number of grants that are open greater then 120 days past the end date. Letters have been sent to agencies to determine how they want NCCU to proceed with credit balances. - KPI Dashboard NCCU 23

28 NCCU ID # Financial Aid KPIs Frequency Current Month Comment FA01 FA02 FA03 FA04 FA05 FA06 FA07 # of Total Aid Applicants # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED % of students with Federal loan history notified of Exit Counseling within 30 days of graduating, withdrawing or dropping below half time. N/A 9,187 9,351 N/A 1, N/A 12% 1% NCCU calculates SAP Annually N/A N/A 78% 73% N/A N/A 92% 85% FA <98% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $18,419,344 $18,484,514 $18,489,509 $18,234,084 $19,842,790 $20,114,878 $21,489,790 $21,716,356 $9,572,965 $9,545,211 $9,582,280 $9,570,892 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $18,466,481 $18,534,971 $18,528,192 $18,131,766 $19,872,981 $20,136,872 $21,618,441 $21,793,532 $9,568,230 $9,588,869 $9,605,823 $9,595,573 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $70,399,242 $70,882,995 $72,290,997 $72,428,376 $74,105,880 $75,938,827 $79,208,851 $80,410,524 $34,038,215 $37,602,086 $37,661,848 $37,855,633 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $70,625,354 $71,117,709 $72,500,092 $72,635,674 $74,456,629 $76,139,021 $79,435,291 $80,637,615 $34,089,648 $37,691,666 $37,690,024 $37,894,332 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $582,440 $584,315 $583,665 $584,040 $584,415 $584,227 $584,227 $584,227 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $582,065 $584,315 $583,665 $584,040 $584,415 $584,227 $584,227 $584,227 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $194,100 $190,100 $190,100 $272,600 $272,600 $272,600 $272,600 $272,600 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $194,100 $190,100 $190,100 $272,600 $272,600 $272,600 $272,600 $272,600 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly $57,000 $57,000 $57,000 $57,000 $58,500 $60,500 $60,500 $60,500 $16,000 $16,000 $17,000 $20,000 FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly $57,000 $57,000 $57,000 $57,000 $58,500 $60,500 $60,500 $60,500 $16,000 $16,000 $17,000 $20,000 FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% - KPI Dashboard NCCU 24

29 NCSSM ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 37 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 57% 56% 45% 52% 46% 29% 16% 42% 31% 49% 54% 47% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 69% 74% 46% 48% 81% 76% 15% 40% 29% 50% 52% 51% GA08 Current Ratio Calculation Annually 0.40 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. ID # Contracts and Grants KPIs Frequency Current Month Comment No Contracts and Grants KPI submission required ID # Financial Aid KPIs Frequency Current Month Comment No Financial Aid KPI submission required - KPI Dashboard NCSSM 25

30 NCSU ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 60 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 32% 32% 32% 31% 32% 31% 33% 36% 36% 40% 42% 41% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 54% 62% 56% 61% 59% 52% 59% 59% 59% 66% 62% 60% GA08 Current Ratio Calculation Annually 2.90 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard NCSU 26

31 NCSU ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Monthly 5 <= > CG04-A Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Campus Reporting Cycle Academic and Summer FY2010 Academic and Summer FY2010 Academic and Summer FY2010 Academic and Summer FY2010 Academic and Summer FY2010 Academic and Summer Salary 2010 Academic and Summer 2010 Academic and Summer 2010 Academic and Summer Academic and Summer Academic and Summer Academic and Summer CG04 CG05 CG06 CG07 CG08 CG09 Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - CG06 is CG06 is 4,824 4,824 4,824 4,824 4,824 4, ,820 4,820 4,820 4,820 4,820 4, >98% 90-97% <90% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% Monthly 4,824 4,824 4,824 4,824 4,824 4, Monthly Monthly 0% <2% 3-10% >10% 1% 2% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% CG10-A CG10 CG11 CG12 Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < Annually 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ CG12 is CG12 is % 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $15,016 $15,012 $12,973 $16,139 $12,961 $13,408 $16,905 $13,661 $13,021 $17,292 $16,799 $14,795 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $1,007 $657 $605 $1,486 $1,361 $2,025 $1,028 $1,328 $1,334 $1,443 $1,029 $2,683 CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 7% 5% 5% 10% 11% 16% 7% 10% 11% 9% 7% 19% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $163 $469 $402 $305 $706 $1,023 $1,252 $115 $861 $880 $1,264 $472 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 2% 4% 4% 2% 6% 8% 8% 1% 7% 6% 8% 4% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $1,353 $1,090 $898 $1,089 $1,267 $1,318 $1,545 $1,339 $1,241 $1,468 $1,942 $1,471 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 10% 8% 7% 7% 10% 10% 10% 10% 10% 9% 12% 10% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly 4,270 4,312 4,299 4,323 4,311 4, CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 10% 10% 9% 10% 10% 9% 9% 9% 10% 10% 10% 10% - KPI Dashboard NCSU 27

32 NCSU ID # Financial Aid KPIs Frequency Current Month Comment FA01 # of Total Aid Applicants 28,398 N/A 24,263 FA02 # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) 2,867 N/A 1,220 FA03 % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - 10% N/A 5% Prior to July 1,, SAP was calculated annually; effective July 1,, SAP will be calculated semesterly. FA04 FA05 FA06 FA07 # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED % of students with Federal loan history notified of Exit Counseling within 30 days of graduating, withdrawing or dropping below half time. 1,608 N/A % N/A 61% 824 N/A % N/A 59% 98- FA08 <98% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $23,882,576 $23,573,649 $23,548,544 $23,577,283 $23,597,445 $24,869,141 $25,572,142 $25,766,197 $11,602,229 $11,764,419 $11,836,733 $11,868,834 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $23,235,345 $23,533,504 $23,555,049 $23,571,733 $23,605,775 $24,734,036 $25,490,270 $25,728,654 $11,622,186 $11,767,597 $11,836,733 $11,875,684 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 102% 99% 99% 99% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $104,935,400 $104,115,951 $104,598,485 $104,962,313 $105,479,584 $108,045,775 $109,030,249 $109,162,720 $53,130,615 $54,384,486 $55,890,593 $56,944,403 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $100,606,957 $103,726,691 $104,439,348 $105,047,728 $105,289,342 $107,801,283 $109,497,100 $109,770,279 $53,255,099 $54,628,667 $55,903,822 $56,949,147 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 104% 99% 99% 99% 99% 99% 99% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $1,120,375 $1,114,382 $1,114,297 $1,116,897 $1,116,897 $1,122,472 $1,125,971 $1,125,971 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $1,106,747 $1,113,453 $1,115,597 $1,116,897 $1,118,197 $1,123,934 $1,125,971 $1,125,971 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% 101% 99% 99% 99% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $1,753,912 $1,746,851 $1,740,201 $1,739,975 $1,737,975 $1,774,975 $1,830,829 $1,832,329 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $1,750,398 $1,742,201 $1,739,975 $1,738,201 $1,739,975 $1,791,079 $1,831,329 $1,831,829 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A NC State does not participate in the Federal TEACH program FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% KPI Dashboard NCSU 28

33 UNCA ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 57 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% GA08 Current Ratio Calculation Annually 2.86 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard UNCA 29

34 UNCA ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 CG04-A CG04 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] Monthly 5 <= > Campus Reporting Cycle CG06 is Fall 2010 Fall 2010 Spring Spring Spring Spring Summer Summer Summer-Fall Summer-Fall Fall-Winter Fall-Winter CG05 Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) CG06 is CG06 Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED >98% 90-97% <90% 89% - 95% 97% CG07 CG08 Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Monthly Monthly CG09 Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - Monthly 0% <2% 3-10% >10% 35% 0% 16% 0% 0% 0% - 0% 0% 0% 0% 0% CG10-A Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Annually 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ CG10 Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) CG12 is CG11 CG12 Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < CG12 is CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $171 $94 $82 $120 $81 $107 $222 $125 $155 $163 $145 $118 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $19 $17 $2 $8 $4 $10 $6 $0 $0 $7 $14 $4 CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 12% 19% 3% 7% 5% 10% 3% 0% 0% 5% 10% 4% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 3% 3% 3% 4% 3% 3% 3% 3% 3% 2% 2% 2% - KPI Dashboard UNCA 30

35 UNCA ID # Financial Aid KPIs Frequency Current Month Comment FA01 FA02 FA03 FA04 FA05 FA06 FA07 # of Total Aid Applicants # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED % of students with Federal loan history notified of Exit 2,253 2,795 2, % 3% 2% UNCA calculates SAP semesterly % 12% 23% % 42% 40% FA Counseling within 30 days of graduating, withdrawing or dropping below half time. <98% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $4,674,446 $4,679,064 $4,679,753 $4,684,891 $4,684,891 $4,921,709 $4,914,868 $4,918,610 $2,484,859 $2,503,166 $2,512,430 $2,513,480 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $4,671,589 $4,679,114 $4,678,228 $4,684,891 $4,684,891 $4,921,987 $4,914,868 $4,918,610 $2,484,859 $2,503,166 $2,512,430 $2,513,480 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $11,749,906 $11,364,475 $11,384,283 $11,407,042 $11,411,702 $11,573,087 $11,572,194 $11,570,987 $6,362,689 $6,505,590 $6,523,666 $6,554,809 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $11,734,263 $11,436,747 $11,392,983 $11,406,644 $11,411,702 $11,573,087 $11,572,194 $11,570,987 $6,406,974 $6,505,943 $6,523,666 $6,554,809 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $212,796 $226,046 $225,671 $225,671 $225,671 $225,671 $226,158 $226,158 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $212,796 $226,046 $225,671 $225,671 $225,671 $225,671 $226,158 $226,158 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $197,793 $205,293 $207,793 $207,793 $207,793 $210,793 $210,793 $209,793 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $197,793 $205,293 $207,793 $207,793 $207,793 $210,793 $210,793 $209,793 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $6,000 $8,000 $8,000 $8,000 FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $6,000 $8,000 $8,000 $8,000 FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% - KPI Dashboard UNCA 31

36 UNCCH ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > OSBM instructions had been in error. GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 60 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 31% 33% 37% 34% 37% 34% 32% 32% 32% 41% 39% 40% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 53% 54% 54% 54% 58% 55% 54% 55% 54% 59% 60% 59% GA08 Current Ratio Calculation Annually 3.46 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard UNCCH 32

37 UNCCH ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly Measured from the time the award package is delivered to Data Management to the time the account is established in FRS. CG03 CG04-A CG04 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] Monthly 5 <= > Campus Reporting Cycle CG06 is Jan 10 - June 10 (EPA); Mar 10 - Sept 10 (SPA) Jan 10 - June 10 (EPA); Mar 10 - Sept 10 (SPA) July 10 - Dec 10 (EPA); Sept 10 - Dec 10 (SPA) July 10 - Dec 10 (EPA); Sept 10 - Dec 10 (SPA) July 10 - Dec 10 (EPA); Sept 10 - Dec 10 (SPA) Jan - Mar (SPA) Jan '11 - Mar '11 (SPA) Jan '11 - Mar '11 (SPA) Apr '11 - Jun '11 (SPA) Jan -'11 - Jun '11 (EPA) Apr '11 - Jun '11 (SPA) Jan -'11 - Jun '11 (EPA) Apr '11 - Jun '11 (SPA) Jan -'11 - Jun '11 (EPA) Apr '11 - Jun '11 (SPA) Jan -'11 - Jun '11 (EPA) 25,924 25,924 16,205 16,241 16,241 7, August: 8,333 reports issued August 17, due Sept 19, plus 2,288 outstanding effort reports from previous reporting cycles CG05 Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) CG06 is 16,979 17,744 7,860 9,115 11,027 3, CG06 CG07 Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) >98% 90-97% <90% 65% 68% 48% 56% 67% 38% 49% 71% 62% 73% 80% 85% Monthly 25,924 25,924 16,205 16,241 16,241 7, Percentage of effort reports received from current cycle 94%(8,333 sent 7,810 returned) ; Percentage of effort reports received from previous effort reporting cycles 53% (2,288 outstanding as of August, 1,223 returned). CG08 Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Monthly CG09 Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - Monthly 0% <2% 3-10% >10% 1% 1% 1% 1% 1% 2% 1% 1% 1% 1% 1% 2% CG10-A CG10 CG11 CG12 Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < Annually 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 CG12 is CG12 is % 88% 88% 89% 89% 69% 84% 88% 92% 92% 93% 93% CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $28,057 $27,303 $23,437 $22,968 $23,880 $18,320 $23,097 $22,119 $21,456 $22,094 $22,183 $20,983 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $1,206 $1,916 $2,635 $1,925 $1,901 $3,081 $1,496 $639 $2,369 $1,500 $2,424 $3,258 Outstanding amount includes 7 invoices with balances in excess of $100K. CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 5% 8% 12% 9% 8% 17% 7% 3% 12% 7% 11% 16% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $1,600 $843 $610 $1,326 $2,027 $1,458 $952 $1,565 $621 $1,303 $862 $1,504 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 6% 4% 3% 6% 9% 8% 5% 8% 3% 6% 4% 8% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $6,482 $4,892 $3,834 $2,629 $2,978 $2,938 $2,824 $2,850 $3,311 $3,253 $3,426 $3,648 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 24% 18% 17% 12% 13% 17% 13% 13% 16% 15% 16% 18% Temporary staff have been hired to work on outstanding receivables over 120 days past due; In addition a new collections procedure is being implemented. Receivables greater than 360 days currently under review for write off. CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly 1,675 1,795 1,524 1,441 1,443 1, CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly 8,386 8,405 8,086 8,170 8,283 8, CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 20% 22% 19% 18% 18% 17% 16% 16% 16% 17% 17% 18% As a result of a recent reorganization, several staff have been reassigned to the closeout project and the program administrators will play a more active role in closing out terminated accounts. OSR has been working actively with departments to clean up and close out terminated accounts. - KPI Dashboard UNCCH 33

38 UNCCH ID # Financial Aid KPIs Frequency Current Month Comment FA01 # of Total Aid Applicants N/A N/A N/A FA01 thru FA07 are not applicable to UNC Chapel Hill. FA02 # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) N/A N/A N/A FA03 % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - N/A N/A N/A FA04 FA05 FA06 FA07 # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A FA08 % of students with Federal loan history notified of Exit Counseling within 30 days of graduating, withdrawing or dropping below half time. 98- <98% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $15,109,504 $15,188,530 $15,215,452 $15,220,909 $16,420,189 $16,779,380 $17,009,424 $17,022,276 $7,600,146 $7,853,992 $7,938,843 $8,002,600 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $15,150,129 $15,227,275 $15,254,996 $15,283,160 $16,585,763 $16,824,602 $17,048,534 $17,060,658 $7,620,620 $7,872,482 $7,965,437 $7,986,600 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $127,838,315 $130,928,851 $132,011,050 $132,448,016 $139,314,547 $141,870,334 $142,559,778 $142,886,062 $59,555,970 $68,890,870 $70,262,757 $74,063,063 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $128,539,957 $130,197,390 $132,302,700 $132,725,131 $139,636,481 $142,374,558 $143,069,076 $143,395,360 $66,590,883 $69,101,062 $70,472,949 $74,277,042 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 89% 99% 99% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $851,411 $884,334 $888,208 $888,208 $938,788 $940,013 $939,263 $939,263 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $851,961 $885,447 $888,758 $888,758 $938,963 $940,188 $939,813 $939,813 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $199,045 $602,411 $620,960 $622,960 $674,625 $688,625 $688,625 $688,787 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $199,045 $606,411 $620,960 $622,960 $674,625 $688,625 $688,625 $688,787 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% 99% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly N/A N/A N/A N/A N/A N/A $0 $0 $0 $0 $0 $0 FA21 thru FA23 are not applicable to UNC Chapel Hill. FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly N/A N/A N/A N/A N/A N/A $0 $0 $0 $0 $0 $0 FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% KPI Dashboard UNCCH 34

39 UNCC ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > Delay in certification due to changes made at OSBM and an incorrect rule code used on a quarterly reversion entry GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 60 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 39% 41% 41% 44% 47% 39% 38% 38% 40% 41% 45% 47% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 50% 53% 53% 54% 58% 52% 48% 54% 54% 57% 57% 58% GA08 Current Ratio Calculation Annually 3.50 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard UNCC 35

40 UNCC ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Monthly 5 <= > CG04-A Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Campus Reporting Cycle AP (5/16/10-8/15/10) Certified 11/15/10 AP1 (8/16/10-11/15/10) Certified 2/15/11 AP1 (8/16/10-11/15/10) Certified 2/15/11 AP1 (8/16/10-11/15/10) Certified 2/15/11 AP2 (11/16/10-2/15/11) Certified 5/15/11 AP2 (11/16/10-2/15/11) Certified 5/15/11 AP 2 (11/16/10-2/15/11) Certified 5/15/11 AP 3 (2/16/11-5/15/11) Certified 8/15/11 AP 3 (2/16/11-5/15/11) Certified 8/15/11 AP 3 (2/16/11-5/15/11) Certified 8/15/11 AP 4 (5/16/11-8/15/11) Certified 11/15/11 AP 4 (5/16/11-8/15/11) Certified 11/15/11 CG04 Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] CG06 is CG05 Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) CG06 is CG06 Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED >98% 90-97% <90% 98% 97% 98% 98% 98% 98% 98% 98% 98% 99% 97% 99% CG07 CG08 CG09 Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - Monthly Monthly Monthly 0% <2% 3-10% >10% 1% 2% 3% 1% 3% 3% 3% 0% 0% 0% 1% 2% CG10-A CG10 CG11 CG12 Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < Annually 6/30/2009 6/30/2009 6/30/2010 6/30/2010 6/30/2010 6/30/ 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 CG12 is CG12 is % 79% 83% 87% 91% 91% 93% 95% CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $2,196 $1,457 $1,474 $1,221 $1,540 $1,145 $1,246 $2,638 $2,671 $2,231 $2,627 $2,245 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $144 $47 $194 $87 $38 $60 $132 $149 $73 $132 $209 $196 CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 7% 4% 14% 8% 3% 6% 11% 6% 3% 6% 8% 9% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $165 $55 $15 $142 $51 $15 $49 $76 $79 $74 $151 $180 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 8% 4% 2% 12% 4% 2% 4% 3% 3% 4% 6% 9% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $186 $137 $140 $121 $152 $111 $131 $239 $169 $202 $156 $169 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 9% 10% 10% 10% 10% 10% 11% 10% 7% 10% 6% 8% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 10% 10% 9% 10% 11% 11% 10% 10% 10% 10% 7% 8% - KPI Dashboard UNCC 36

41 UNCC ID # Financial Aid KPIs Frequency Current Month Comment FA01 # of Total Aid Applicants 18,004 18,294 18,294 FA02 # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) 1,279 2,460 2,974 FA03 % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - 7% 13% 16% Beginning Fall, UNC Charlotte will monitor SAP every semester. FA04 FA05 FA06 FA07 # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED % 19% 24% % 89% 80% FA08 % of students with Federal loan history notified of Exit Counseling within 30 days of graduating, withdrawing or dropping below half time. 98- <98% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $30,990,724 $32,528,897 $32,684,248 $32,661,037 $32,715,448 $33,769,885 $34,877,224 $35,129,833 $16,037,296 $17,226,528 $17,295,701 $17,349,860 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $32,482,009 $32,533,522 $32,690,775 $32,670,306 $32,720,998 $33,873,842 $34,989,118 $35,143,428 $16,867,634 $17,223,428 $17,302,451 $17,362,986 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 95% 99% 99% 99% 99% 99% 99% 99% 95% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $109,856,940 $111,569,433 $111,594,101 $111,768,708 $113,600,829 $118,100,178 $117,107,905 $116,688,966 $57,716,777 $59,476,842 $60,333,204 $60,616,269 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $109,030,769 $110,856,493 $110,885,330 $111,072,620 $112,888,442 $113,624,462 $116,325,519 $115,957,179 $57,471,968 $59,142,560 $59,967,407 $60,254,445 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 103% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $1,177,055 $1,198,027 $1,198,997 $1,203,197 $1,224,108 $1,224,595 $1,224,034 $1,216,909 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $1,200,578 $1,198,027 $1,200,497 $1,203,197 $1,224,595 $1,224,595 $1,224,034 $1,216,909 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% 98% 99% 99% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $858,184 $945,323 $1,224,668 $1,407,461 $1,470,013 $1,471,513 $1,471,513 $1,469,513 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $950,471 $949,242 $1,226,668 $1,409,461 $1,470,013 $1,471,513 $1,471,513 $1,469,513 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% 90% 99% 99% 99% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly $76,077 $145,875 $150,375 $155,375 $155,875 $157,375 $157,375 $159,375 $55,000 $62,000 $64,782 $65,688 FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly $138,875 $147,875 $150,375 $155,375 $157,375 $159,375 $157,375 $159,375 $60,000 $62,000 $64,782 $65,688 FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% 54% 98% 99% 98% 91% - KPI Dashboard UNCC 37

42 UNCG ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 60 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 0% 0% 0% 0% 0% 0% 0% 10% 11% 16% 15% 16% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 51% 53% 49% 47% 47% 51% 37% 50% 53% 49% 47% 46% GA08 Current Ratio Calculation Annually 4.14 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard UNCG 38

43 UNCG ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 CG04-A CG04 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] Monthly 5 <= > Campus Reporting Cycle CG06 is Aug-Oct 2010 Nov-Jan Nov-Jan Nov-Jan Nov-Jan Nov-Jan Feb-Apr May-Jul May-Jul May-Jul Aug-Oct Aug-Oct CG05 Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) CG06 is CG06 Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED >98% 90-97% <90% 93% - 79% 91% - 98% 98% 98% CG07 CG08 CG09 Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - Monthly Monthly Monthly 0% <2% 3-10% >10% 6% 2% 0% 0% 0% 2% 5% 0% 0% 0% 0% 0% CG10-A CG10 CG11 CG12 Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < Annually 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 CG12 is CG12 is % 94% 94% 94% 94% 94% 94% 94% 94% 94% 94% 94% CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $3,813 $3,945 $3,984 $3,972 $3,786 $3,009 $3,020 $3,259 $3,737 $3,794 $4,388 $4,124 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $79 $44 $17 $22 $140 $97 $12 $53 $48 $44 $43 $75 CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 3% 2% 1% 1% 4% 4% 1% 2% 2% 2% 1% 2% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $61 $52 $81 $10 $10 $70 $49 $6 $3 $22 $8 $56 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 2% 2% 3% 1% 1% 3% 2% 1% 1% 1% 1% 2% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $285 $199 $74 $30 $36 $19 $55 $34 $19 $19 $25 $17 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 8% 6% 2% 1% 1% 1% 2% 2% 1% 1% 1% 1% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 16% 11% 11% 12% 13% 9% 7% 7% 7% 10% 12% 11% - KPI Dashboard UNCG 39

44 UNCG ID # Financial Aid KPIs Frequency Current Month Comment FA01 FA02 FA03 FA04 FA05 FA06 FA07 # of Total Aid Applicants # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED % of students with Federal loan history notified of Exit 9,935 2,197 10, % 9% 5% We calculate SAP % 67% 42% % 66% 82% FA Counseling within 30 days of graduating, withdrawing or dropping below half time. <98% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $25,177,299 $26,017,929 $26,017,929 $26,042,958 $27,913,324 $28,438,308 $28,438,308 $28,457,302 $13,590,598 $13,731,232 $13,883,872 $13,919,617 October is reporting FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $25,535,480 $26,196,762 $26,220,451 $26,220,805 $28,366,428 $28,813,168 $28,813,168 $28,793,124 $13,923,675 $13,854,869 $13,937,337 $13,979,912 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 98% 99% 99% 99% 98% 98% 98% 98% 97% 99% 99% 99% The August column is summer numbers. We have to compile them manually as we cannot run ROASAPR for summer and so cannot use the provided scripts which look at calculated SAP values. FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $42,752,920 $83,889,511 $84,577,336 $84,624,515 $84,873,059 $86,554,026 $90,042,575 $90,100,530 $45,965,672 $47,153,193 $47,444,744 $47,644,222 The Banner upgrade has been installed and we have reconciled October now. FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $42,752,292 $84,003,776 $84,577,336 $84,624,515 $84,873,059 $86,554,026 $90,039,589 $90,107,178 $45,965,672 $47,153,193 $47,444,744 $47,644,222 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $1,152,383 $1,200,146 $1,276,072 $1,281,389 $1,279,988 $1,279,988 $1,279,801 $1,280,551 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $1,152,383 $1,200,146 $1,276,072 $1,281,389 $1,279,988 $1,279,988 $1,279,801 $1,280,551 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $533,910 $538,991 $548,991 $603,491 $605,491 $605,491 $605,491 $601,491 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $533,910 $538,991 $548,991 $603,491 $605,491 $605,491 $605,491 $601,491 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly $48,767 $54,500 $54,500 $54,500 $54,500 $56,500 $56,500 $56,500 $26,000 $29,000 $29,000 $29,000 These are numbers FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly $48,767 $54,500 $54,500 $54,500 $54,500 $56,500 $56,500 $56,500 $26,000 $29,000 $29,000 $29,000 FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% - KPI Dashboard UNCG 40

45 UNCP Nov-10 Dec-10 ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 55 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 3% 4% 4% 3% 3% 4% 4% 5% 7% 4% 5% 5% 5% 6% GA08 Current Ratio Calculation Annually 3.96 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard UNCP 41

46 UNCP Nov-10 Dec-10 ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Monthly 5 <= > CG04-A Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Campus Reporting Cycle Monthly- October 2010: Semester Monthly - November 2010: Semester Monthly - December 2010: Semeser Monthly - January : Semeser Monthly - February : Semeser Monthly - March : Semeser Monthly - April : Semeser Monthly - April : Semeser June Monthly- July- Monthly: Spring August- Monthly September - Monthly; Summer October- Monthly November- Monthly CG04 Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] CG06 is CG05 Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) CG06 is CG06 Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED >98% 90-97% <90% CG07 CG08 CG09 Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - Monthly Monthly Monthly 0% <2% 3-10% >10% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% CG10-A CG10 CG11 CG12 Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < Annually 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 6/30/2010 CG12 is CG12 is % 20% 80% CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $125 $125 $125 $125 $231 $162 $109 $129 $222 $263 $208 $178 $144 $147 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $0 $7 $15 $7 $16 $3 $12 $2 $3 $20 $7 $19 $0 $0 CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 0% 6% 12% 6% 7% 2% 12% 2% 2% 8% 4% 11% 0% 0% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $0 $0 $0 $0 $0 $0 $3 $12 $12 $2 $0 $0 $0 $0 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 0% 0% 0% 0% 0% 0% 3% 10% 6% 1% 0% 0% 0% 0% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2 $0 $0 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 2% 0% 0% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 9% 9% 7% 7% 7% 7% 6% 2% 5% 5% 5% 5% 9% 10% - KPI Dashboard UNCP 42

47 UNCP Nov-10 Dec-10 ID # Financial Aid KPIs Frequency Current Month Comment FA01 # of Total Aid Applicants N/A 9,373 N/A N/A FA02 FA03 FA04 FA05 FA06 FA07 FA08 # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - CALCULATED # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED % of students with Federal loan history notified of Exit Counseling within 30 days of graduating, withdrawing or dropping below half time. 98- N/A 1,364 N/A N/A N/A 14% N/A N/A UNCP Calculates SAP Annually N/A 146 N/A N/A N/A 10% N/A N/A N/A 49 N/A N/A N/A 33% N/A N/A <98% 31% 99% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $7,391,315 $7,431,220 $7,457,033 $13,964,854 $13,971,557 $13,994,958 $13,997,451 $14,794,347 $15,482,923 $15,494,121 $6,411,970 $6,414,239 $6,425,627 $6,442,437 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $7,422,905 $7,431,220 $7,457,310 $13,976,884 $13,975,873 $13,996,720 $13,997,480 $14,794,347 $15,476,966 $15,494,596 $6,430,876 $6,411,490 $6,425,627 $6,444,081 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $13,555,929 $13,560,993 $13,795,759 $27,154,568 $26,674,290 $26,762,295 $26,808,997 $27,888,554 $29,333,967 $29,365,555 $12,953,998 $13,134,657 $13,176,998 $13,229,794 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $13,555,929 $13,583,022 $13,795,099 $26,504,137 $26,675,723 $26,762,295 $26,808,997 $27,908,283 $29,347,419 $29,377,461 $12,962,666 $13,135,876 $13,182,242 $13,235,242 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 99% 102% 99% 99% 99% 99% 99% 99% 99% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $128,912 $131,438 $131,438 $254,920 $254,757 $256,283 $256,907 $256,532 $256,391 $256,391 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $131,437 $131,438 $131,438 $257,445 $257,282 $256,283 $256,907 $256,532 $256,391 $256,391 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% 98% 99% 99% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $41,808 $43,808 $47,308 $93,116 $93,116 $93,116 $93,116 $93,116 $93,116 $93,116 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $41,808 $43,808 $47,308 $93,116 $93,116 $93,116 $93,116 $93,116 $93,116 $93,116 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly $52,000 $52,000 $52,000 $100,000 $112,000 $116,000 $116,000 $116,000 $115,000 $115,000 $68,000 $66,000 $67,000 $67,000 FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly $52,000 $52,000 $52,000 $102,000 $116,000 $116,000 $116,000 $116,000 $115,000 $115,000 $68,000 $66,000 $67,000 $67,000 FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% 98% 96% - KPI Dashboard UNCP 43

48 UNCSA ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 57 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% We do no ACH payments. GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 31% 34% 34% 33% 30% 20% 10% 22% 32% 34% 30% 28% GA08 Current Ratio Calculation Annually 5.51 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. ID # Contracts and Grants KPIs Current Month Comment No Contracts and Grants KPI submission required - KPI Dashboard UNCSA 44

49 UNCSA ID # Financial Aid KPIs Frequency Current Month Comment FA01 FA02 FA03 FA04 FA05 FA06 FA07 # of Total Aid Applicants # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED % of students with Federal loan history notified of Exit 656 N/A N/A 1 N/A N/A 0% N/A N/A Annually 0 N/A N/A 0% N/A N/A 0 N/A N/A 0% N/A N/A FA Counseling within 30 days of graduating, withdrawing or dropping below half time. <98% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $587,446 $587,666 $875,132 $869,975 $869,975 $869,975 $875,525 $875,525 $484,943 $503,801 $502,619 $502,619 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $587,446 $587,666 $875,132 $869,975 $869,975 $869,975 $875,525 $875,525 $499,652 $502,619 $502,619 $502,619 SIS for /Banner -12 (Beginning September Reporting) FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 97% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $4,216,948 $4,227,899 $6,291,073 $6,258,124 $6,264,170 $6,269,030 $6,273,799 $6,273,799 $3,279,424 $3,374,440 $3,374,598 $3,392,991 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $4,224,214 $4,234,137 $6,295,717 $6,268,939 $6,273,925 $6,273,799 $6,273,799 $6,273,799 $3,307,826 $3,373,917 $3,374,075 $3,392,981 SIS for /Banner -12 (Beginning September Reporting) FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $42,101 $42,101 $62,700 $62,450 $62,450 $62,450 $63,200 $63,200 NA -12 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $42,101 $42,101 $62,700 $62,450 $62,450 $62,450 $63,200 $63,200 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly N/A N/A N/A N/A N/A N/A $0 $0 NA FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly N/A N/A N/A N/A N/A N/A $0 $0 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly N/A N/A N/A N/A N/A N/A $0 $0 $0 $0 $0 $0 NA FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly N/A N/A N/A N/A N/A N/A $0 $0 $0 $0 $0 $0 FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% KPI Dashboard UNCSA 45

50 UNCW ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 57 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 37% 36% 41% 41% 41% 38% 35% 38% 34% 40% 42% 41% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 62% 56% 47% 53% 56% 48% 62% 58% 56% 54% 49% 51% GA08 Current Ratio Calculation Annually 3.43 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard UNCW 46

51 UNCW ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 CG04-A CG04 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] Monthly 5 <= > Campus Reporting Cycle CG06 is N/A Fall 2010 Fall 2010 N/A N/A Jan-Apr Jan-Apr Jan-Apr Jan-Apr May-Aug May-Aug N/A N/A N/A May-Aug CG05 Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) CG06 is N/A N/A N/A CG06 Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED >98% 90-97% <90% - 95% % 92% CG07 CG08 CG09 Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - Monthly Monthly Monthly 0% <2% 3-10% >10% - 2% 3% - - 3% 4% 0% 0% 1% 1% 2% CG10-A CG10 CG11 CG12 Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < Annually N/A N/A N/A FY 2010 FY 2010 FY2010 FY 2010 FY2010 FY2010 FY2010 FY2010 FY2010 CG12 is CG12 is N/A N/A N/A N/A N/A N/A % 82% 82% 91% 91% 94% 98% 98% 98% CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $638 $680 $427 $463 $636 $968 $1,371 $893 $939 $1,158 $1,097 $798 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $3 $29 $0 $0 $3 $1 $27 $0 $68 $411 $46 $83 CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 1% 5% 0% 0% 1% 1% 2% 0% 8% 36% 5% 11% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $0 $0 $18 $0 $0 $3 $1 $0 $0 $15 $366 $29 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 0% 0% 5% 0% 0% 1% 1% 0% 0% 2% 34% 4% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $2 $0 $0 $18 $0 $0 $3 $4 $0 $0 $15 $16 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 1% 0% 0% 4% 0% 0% 1% 1% 0% 0% 2% 3% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 2% 1% 1% 1% 1% 1% 0% 0% 0% 0% 1% 3% - KPI Dashboard UNCW 47

52 UNCW ID # Financial Aid KPIs Frequency Current Month Comment FA01 FA02 FA03 FA04 FA05 FA06 FA07 # of Total Aid Applicants # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED % of students with Federal loan history notified of Exit 11,783 N/A N/A 463 N/A N/A 3% N/A N/A SAP is calculated annually at the end of the Spring term. 268 N/A N/A 57% N/A N/A 176 N/A N/A 65% N/A N/A FA Counseling within 30 days of graduating, withdrawing or dropping below half time. <98% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $12,204,303 $12,378,224 $12,407,630 $12,428,852 $13,011,725 $13,350,962 $13,909,328 $13,933,081 $6,766,095 $6,965,173 $7,059,250 $7,070,274 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $12,244,643 $12,385,030 $12,425,141 $12,428,852 $13,018,976 $13,357,066 $13,919,999 $13,933,644 $6,772,823 $6,971,443 $7,061,078 $7,070,299 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $54,118,136 $55,057,902 $54,822,281 $55,037,154 $56,339,410 $57,295,531 $58,372,148 $58,414,876 $28,996,542 $29,889,922 $30,275,334 $30,530,125 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $54,258,120 $55,043,534 $54,812,046 $55,037,305 $56,349,539 $57,290,594 $58,373,440 $58,414,876 $29,072,037 $29,892,638 $30,273,372 $30,530,865 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $369,727 $375,571 $377,996 $378,646 $379,396 $379,855 $381,155 $381,155 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $369,352 $375,571 $377,996 $378,646 $379,396 $379,855 $381,155 $381,155 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $243,824 $267,428 $271,928 $273,928 $273,928 $273,928 $274,928 $274,928 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $248,324 $267,428 $271,928 $273,928 $273,928 $273,928 $274,298 $274,928 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% 98% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly $72,000 $84,000 $88,000 $88,000 $88,000 $88,000 $89,000 $89,000 $68,500 $70,000 $70,000 $70,000 FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly $72,000 $84,000 $88,000 $88,000 $88,000 $88,000 $89,000 $89,000 $68,500 $70,000 $70,000 $70,000 FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% - KPI Dashboard UNCW 48

53 WCU ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > OSBM held up WCU close in error. Would have closed on time and subsequently closed with no modification to orignal submission to NCAS and postings to OSBM system. GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 57 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 8% 13% 8% 11% 12% 9% 12% 11% 17% 14% 11% 16% GA08 Current Ratio Calculation Annually 4.40 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard WCU 49

54 WCU ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 CG04-A CG04 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] Monthly 5 <= > Campus Reporting Cycle CG06 is Fall 2010 Fall 2010 Fall 2010 Fall 2010 Fall 2010 Fall 2010 Spring Spring Spring Spring Summer Summer CG05 Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) CG06 is CG06 Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED >98% 90-97% <90% % 98% 90% 99% CG07 CG08 CG09 Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - Monthly Monthly Monthly 0% <2% 3-10% >10% - - 4% 0% 0% 0% 0% 0% 0% 0% 0% 0% CG10-A CG10 CG11 CG12 Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < Annually FY 2009 FY 2009 FY 2009 FY 2009 FY 2010 FY 2010 FY 2010 FY 2010 FY 2010 FY 2010 FY 2010 FY 2010 CG12 is CG12 is % 88% 44% 66% 88% CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $191 $191 $182 $168 $185 $202 $220 $248 $141 $232 $183 $374 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $28 $22 $0 $19 $12 $0 $31 $25 $0 $0 $0 $19 CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 15% 12% 0% 12% 7% 0% 15% 11% 0% 0% 0% 6% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $0 $17 $0 $5 $0 $12 $0 $23 $0 $0 $0 $0 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 0% 9% 0% 3% 0% 6% 0% 10% 0% 0% 0% 0% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $8 $3 $0 $0 $0 $0 $5 $5 $0 $0 $0 $0 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 5% 2% 0% 0% 0% 0% 3% 3% 0% 0% 0% 0% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 6% 5% 4% 8% 4% 4% 2% 3% 2% 2% 3% 4% - KPI Dashboard WCU 50

55 WCU ID # Financial Aid KPIs Frequency Current Month Comment FA01 # of Total Aid Applicants 12,367 N/A N/A FA02 # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) 1,865 N/A N/A FA03 % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - 15% N/A N/A WCU calculates SAP Annually FA04 FA05 FA06 FA07 FA08 # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED % of students with Federal loan history notified of Exit Counseling within 30 days of graduating, withdrawing or dropping below half time N/A N/A 11% N/A N/A 159 N/A N/A 71% N/A N/A <98% 93% 99.5% 99.8% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $10,002,938 $11,027,514 $11,086,661 $11,110,174 $11,110,174 $11,802,796 $11,830,309 $11,882,299 $5,801,468 $5,856,946 $5,856,946 $5,895,165 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $10,008,438 $11,092,587 $11,113,552 $11,116,218 $11,120,412 $11,832,476 $11,876,337 $11,883,881 $5,818,997 $5,885,063 $5,907,940 $5,917,269 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $34,727,794 $40,104,541 $40,112,761 $40,489,307 $40,433,851 $42,900,117 $42,957,071 $43,149,902 $21,934,476 $22,477,996 $22,479,489 $22,517,680 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $34,753,349 $40,118,960 $40,440,957 $40,525,498 $40,438,152 $42,948,951 $43,108,951 $43,155,603 $21,965,121 $22,483,558 $22,517,680 $22,642,502 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $477,553 $486,915 $470,415 $470,415 $470,040 $469,665 $470,040 $470,040 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $477,928 $486,915 $471,715 $470,415 $470,040 $470,040 $470,040 $470,040 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $163,206 $168,206 $170,206 $170,206 $168,131 $168,131 $168,131 $168,131 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $163,206 $168,206 $170,206 $170,706 $168,131 $168,131 $168,131 $168,131 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% 99% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly $47,500 $52,000 $52,000 $52,000 $54,000 $64,000 $64,000 $67,500 $15,000 $20,500 $22,500 $24,500 FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly $47,500 $52,000 $52,000 $52,000 $54,000 $64,000 $64,000 $67,500 $15,000 $20,500 $22,500 $24,500 FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% WCU had one student who, during Fall, dropped below half-time and did not get EXIT within 30 days who was a previous borrower. Out of 554 total students, one was not within 30 days. - KPI Dashboard WCU 51

56 WSSU ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > Had difficulty in reconciling Payroll and Trust Fund Bank accounts due primarily to not having an automated outstanding check report among other payroll issues. GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly >60 NR GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 58 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 11% 11% 12% 13% 8% 12% 10% 13% 16% 12% 11% 11% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 45% 45% 49% 49% 43% 45% 41% 55% 53% 54% 48% 44% GA08 Current Ratio Calculation Annually 2.65 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard WSSU 52

57 WSSU ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 CG04-A CG04 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] Monthly 5 <= > Campus Reporting Cycle CG06 is FY2010 FY FY FY FY FY Summer Fall Fall Fall Fall Fall Note 7 EPA faculty turn in semester T&E in November should have recorded only 55. Therefore repeating 62 count CG05 CG06 CG07 Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) CG06 is EPA faculty did not turn in T&E at end of semester. Memo has gone to PI as well as supervisor. >98% 90-97% <90% 98% 96% 98% 91% 96% 96% 98% 96% 95% lst reminders has been sent to PI and supervisor Monthly CG08 Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) CG09 Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - CG10-A Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Monthly Monthly 0% <2% 3-10% >10% 3% 0% 0% 0% 0% 2% 0% 0% 0% 0% 0% 0% Annually 6/30/2010 6/30/2010 6/30/2010 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ CG10 Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) CG12 is CG11 CG12 Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < CG12 is % 82% 82% 82% 82% 38% 50% 66% 92% 92% 92% 92% CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $1,333 $2,667 $1,258 $1,418 $1,385 $1,223 $1,302 $1,725 $1,554 $4,200 $3,500 $1,285 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $45 $28 $34 $19 $22 $33 $3 $21 $54 $28 $26 $23 $21K of receivable is from a SBTDC invoice, which as of this date received. CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 4% 2% 3% 2% 2% 3% 1% 2% 4% 1% 1% 2% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $22 $27 $22 $32 $22 $11 $13 $21 $24 $38 $87 $18 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 2% 2% 2% 3% 2% 1% 1% 2% 2% 1% 3% 2% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $0 $9 $0 $13 $14 $14 $8 $10 $32 $21 $33 $20 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 0% 1% 0% 1% 2% 2% 1% 1% 3% 1% 1% 2% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly For the month of December (2) new grants created CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% - KPI Dashboard WSSU 53

58 WSSU ID # Financial Aid KPIs Frequency Current Month Comment FA01 # of Total Aid Applicants 5,399 5,400 5,405 Current as of January 20, 2012/SAP FA02 FA03 FA04 FA05 FA06 FA07 FA08 # of Aid Applicants Who Were Initially Determined SAP Non-Compliant (Ability to Identify and Follow Up with Students) % of Aid Applicants Who Were Initially Determined Satisfactory Academic Progress (SAP) Noncompliant (Ability to Identify and Follow Up with Students) - # of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) % of Students Who Appealed SAP (Ability to Identify and Follow Up with Students) - # of Students Appeal Approved (Ability to Identify and Follow Up with Students) % of Students Appeal Approved (Ability to Identify and Follow Up with Students) - CALCULATED % of students with Federal loan history notified of Exit Counseling within 30 days of graduating, withdrawing or dropping below half time Current as of January 20, 2012/SAP 11% 11% 16% Current as of January 20, 2012/SAP 93% 92% 39% Current as of January 20, 2012/SAP 82% 82% 94% <98% 92% 91% 96% FA09 Year To Date Accepted Pell Disbursement Amount from COD Monthly $15,465,940 $15,675,942 $15,679,759 $15,685,179 $15,674,498 $16,778,765 $16,999,531 $16,985,563 $7,534,923 $7,980,181 $7,987,380 $8,006,328 FA10 Year To Date Pell Disbursement Amount from Banner/PeopleSoft Monthly $15,493,767 $15,675,942 $15,679,759 $15,685,179 $15,715,478 $16,784,045 $17,017,725 $17,009,377 $7,605,001 $7,985,406 $7,991,605 $8,010,553 FA11 % of Pell Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 99% 99% 99% 99% FA12 Year To Date Accepted Direct Loan Disbursement Amount from COD Monthly $32,875,499 $33,530,049 $34,322,808 $34,380,161 $34,368,708 $35,215,661 $35,393,386 $35,369,447 $15,819,289 $18,561,207 $18,818,427 $18,874,388 FA13 Year To Date Direct Loan Disbursement Amount from Banner/PeopleSoft Monthly $32,918,895 $33,546,712 $34,323,093 $34,380,161 $34,368,708 $35,215,661 $35,398,737 $35,375,309 $16,518,913 $18,561,207 $18,793,641 $18,880,297 FA14 % of Direct Loans Disbursements reconciled - Monthly >98% 95-98% <94% 99% 99% 99% 99% 99% 95% 99% FA15 Year To Date Accepted ACG Disbursement Amount from COD Monthly $330,466 $330,466 $330,091 $330,091 $330,091 $330,091 $329,982 $329,982 FA16 Year To Date ACG Disbursement Amount from Banner/PeopleSoft Monthly $330,466 $330,466 $330,091 $330,091 $330,091 $330,091 $329,982 $329,982 FA17 % of ACG Disbursements reconciled - Monthly >98% 95-98% <94% FA18 Year To Date Accepted SMART Disbursement Amount from COD Monthly $54,133 $54,133 $54,133 $54,133 $54,133 $54,133 $54,133 $54,133 FA19 Year To Date SMART Disbursement Amount from Banner/PeopleSoft Monthly $54,133 $54,133 $54,133 $54,133 $54,133 $54,133 $54,133 $54,133 FA20 % of SMART Disbursements reconciled - Monthly >98% 95-98% <94% FA21 Year To Date Accepted TEACH Disbursement Amount from COD Monthly N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A FA22 Year To Date TEACH Disbursement Amount from Banner/PeopleSoft Monthly N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A FA23 % of TEACH Disbursements reconciled - Monthly >98% 95-98% <94% KPI is not being met due to difficulty in determining effective withdrawal dates. The OFA continues to work with departments to stress the importance or reporting data in a timely manner. - KPI Dashboard WSSU 54

59 UNC GA ID # General Accounting KPIs Frequency Current Month Comment GA01 Average # of Business Days to Reconcile Bank Accounts Monthly > GA02 Average # of Business Days to Resolve Bank Account Reconciliation Discrepancies Monthly > GA03 # of Business Days to Certify NCAS Balances* Monthly > GA04 # of Calendar Days to Submit and Certify CAFR Package Annually >65 60 GA05 # of Calendar Days to Complete Annual Financial Statements Annually > GA06 % of AP ACH Payments for the Month (excluding student refunds) Monthly 39% 30% 29% 25% 31% 24% 25% 36% 34% 36% 34% 38% GA07 % of AP Vouchers Processed Using Pcard or E-Payment Transactions for the Month Monthly 49% 38% 36% 32% 40% 37% 25% 45% 44% 45% 45% 47% GA08 Current Ratio Calculation Annually 4.18 * Note: Due to Fiscal Year End, GA03 was calculated differently for the month of June only. Calculation was the number of Business Days to certify NCAS after Carry Forwards were approved (July 26). Colors will not be shown for the month of June. - KPI Dashboard UNCGA 55

60 UNC GA ID # Contracts and Grants KPIs Frequency Current Month Comment CG01 Timeliness of Setting up a New Fund Number (# of Funds Established) Monthly CG02 Timeliness of Setting up a New Fund Number (Total # of Business Days to Establish All Funds) Monthly CG03 Timeliness of Setting up a New Fund Number (Average # of Business Days) - (Dash indicates no new funds were set up in reporting month) Monthly 5 <= > CG04-A CG04 Current Reporting Period for Time & Effort (T&E) Certification (i.e. Fall 2010, Spring, Summer, 1st Qtr FY, 2nd Qtr FY, November 2010, etc.) Time and Effort (T&E) Reports Due [# Due in the Month Being Reported + Outstanding Reports From Prior Reporting Period(s)] Campus Reporting Cycle CG06 is 12/10/ 1/11/ 2/1/ 3/11/ 4/11/ 5/11/ 6/30/ 7/31/ 8/31/ 9/30/ 10/31/ 11/31/ CG05 Timeliness of T&E Certifications (# of Reports Received Within Established Timeframe) CG06 is CG06 Timeliness of T&E Certifications (% Received Within Established Timeframe) - CALCULATED >98% 90-97% <90% CG07 CG08 CG09 Timeliness of Corrective Salary Transfer Requests (# of people subject to T/E Reporting - FROM CG04 above) Timeliness of Corrective Salary Transfers (# of People for which Corrective Salary Transfer Requests were made that are > 90 Days for the original transaction date) Timeliness of Corrective Salary Transfer Requests (% of T/E reporting pool for which Intra-Fund Corrective Salary Transfers Processed > 90 Days) - Monthly Monthly Monthly 0% <2% 3-10% >10% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% CG10-A CG10 CG11 CG12 Current Reporting Period for A-133 Certification Compliance (i.e., June 30, 2010 for FY09 Sub- Recipients) Timeliness of OMB Circular A-133 Certification Letters (Audits of States, Local Governments, and Non-Profit Organizations) (# Sent for Current Reporting Period + # of Outstanding Letters from Prior Periods for non-unc entities.) Timeliness of A-133 Certifications (# of Letters Received Within Established Timeframe) Timeliness of A-133 Certifications (% of Letters Received Within Established Timeframe) - - COMMENT ON RETURN RATES OF < Annually N/A N/A N/A 6/30/2010 6/30/2010 6/30/2010 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ 6/30/ CG12 is CG12 is N/A N/A N/A N/A N/A N/A N/A N/A N/A 77% 77% 90% 90% 96% CG13-A Total Outstanding Contracts and Grants Receivables for the Reporting Period (in thousands) Monthly $2 $246 $263 $66 $28 $47 $104 $303 $151 $108 $714 $1,583 CG13 Aging of Receivables ($ > 60 and < 90 Days) (in thousands) Monthly $0 $0 $2 $0 $0 $0 $2 $18 $0 $0 $0 $11 Vendor misplaced invoice - had to re-submit for payment. CG14 Aging of Receivables (% > 60 and < 90 Days) - Monthly 10% <=15% 16-20% >20% 0% 0% 1% 0% 0% 0% 2% 6% 0% 0% 0% 1% CG15 Aging of Receivables ($ > 90 and <120 Days) (in thousands) Monthly $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 CG16 Aging of Receivables (% > 90 and <120 Days) - Monthly 5% <=10% 11-15% >15% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% CG17 Aging of Receivables ($ > 120 Days) (in thousands) Monthly $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 CG18 Aging of Receivables (% > 120 Days) - Monthly 0% <=5% 6-10% >10% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% CG19 Timeliness of Award Closeout (# of Funds that are >120 Days Past End Date and Still Open) Monthly CG20 Timeliness of Award Closeout (Total # of Funds Open) Monthly CG21 Timeliness of Award Closeout (% of Funds that are >120 Days Past End Date and Still Open) - Monthly 0% <=10% 11-20% >20% 2% 2% 2% 2% 2% 0% 0% 0% 0% 4% 4% 0% ID # Financial Aid KPIs Frequency Current Month Comment No Financial Aid KPI submission required - KPI Dashboard UNCGA 56

61 Legend or range is not applicable due to nature of KPI NR KPI not reported or data provided is insufficient; need to follow-up on outstanding data N/A KPI may not be applicable for campus for the current reporting period based on campus process or policy Within acceptable range Within marginal range; may warrant further attention Outside acceptable range; requires further attention - KPI Dashboard Legend 57

62 EAST CAROLINA UNIVERSITY OFFICE OF RESEARCH COMPLIANCE ADMINISTRATION (ORCA) Roles and Responsibilities Regulatory Committee Oversight Subject Protections Humans (IRB) Animals (IACUC) Radiation Safety Biohazards, Recombinant DNA, and Select Agents (IBC) Laboratory Safety and Chemical Hygiene Water and Diving Safety Export Control Screening, Monitoring, and Training Conflicts of Interest Reviewing, triaging, and managing disclosures and COI training Responsible Conduct of Research Training Misconduct Inquiries and Investigations Consultant to Administrators and Faculty Regulation Review, Advising, and Monitoring Service to ECU and Division of Research and Graduate Studies Committees Office of Faculty Excellence Advisory Council Identity Thief Protection Committee EPA Grievance Committee Enterprise Risk Management Committee Distance Education and Learning Technology Council Copyright Committee New Faculty Orientation Committee University Policy Development Committee Academic HNRS 3002 Guest lectures Collaborations Office of Internal Audit Office of University Attorney Office of Sponsored Programs Office of Grants and Contracts Faculty Governance Committee, a subcommittee of Faculty Senate Research Co-Investigator of NSF grant proposal Service to Profession At ECU, strong Committees and Administrators staff these Mandated Compliance and Major Financial and Reputational Risk Association for Assessment and Accreditation of Laboratory Animal Care (AAALAC) North Carolina Chapter of Society of Research Administrators (NCSRA) Healthcare Compliance Association (HCCA) UNC GA Sponsored Programs Administrator Research Council (SPARC) Council on Government Relations (COGR) Service to Community North East Regional Science Fair University of North Carolina General Administration

63 INFORMATION PAPER 3/29/2012 SUBJECT: Enterprise Risk Management (ERM) Update for the BOT-A Committee 1. Purpose. To advise BOT-A committee members of significant ERM and Chief Risk Officer (CRO) activities from the past three months and those planned or anticipated for the next three months. 2. Facts. a. Significant ERM/CRO Activities from the Past Three Months: Annual Risk Survey Results Consolidation and Analysis Post- Penn State University Scandal Issues Review ERM Committee Quarterly Meeting Threat Assessment Team & Media Relations Training Focus Risk Consultations and Inquiries/ Process Reviews ECU Annual Safety Symposium ECU ERM Model Shared with UNC-GA as Efficiency Process Example b. Significant ERM/CRO Activities Next Three Months: Format, Finalize and Publish 1 st ERM Annual Activity Report ( 11-12) Present Prioritized Annual Top Risk Survey Results to Exec Council ERM Committee Quarterly Mtg (April) Human Resources and HIPAA Audit Topics/Focus Draft New ERM Regulation Develop Roles and Functions Reference for Crisis Policy Team Position Institute Top Risk Review Model and Format Continue Development of ERM Metrics/Measurements Integrate ERM Model into SACS Reaffirmation Documents and Actions ACTION OFFICER: Tim Wiseman Assistant Vice Chancellor for ERM/Chief Risk Officer Spilman Bldg, Room 207B