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A Management Review of Winthrop University
January 1997


Members of the General Assembly who were concerned about management of Winthrop University requested that we audit the university. This audit primarily reviews the management decisions and practices carried out since 1989.

We found that, overall, Winthrop needs to ensure that public funds are expended in accordance with state law and opinions of the attorney general. Further, certain management decisions may have caused the university to lose substantial amounts of revenue. Winthrop’s board of trustees and management should develop procedures to ensure compliance with state laws governing the payment of out-of-state tuition. Winthrop’s undergraduate tuition is the highest of all public institutions in South Carolina. Certain practices by Winthrop management have contributed to Winthrop’s high tuition costs.

Some of the concerns we address may not be isolated to Winthrop University. In previous audits of state universities, we identified similar concerns with the "discretionary" spending of public funds and the administration of scholarships.