CLUB AUDIT: FINAL REPORT

Club Audit Committee

November 26, 2018
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INTRODUCTION
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Background
• The Club Audit Committee was commissioned on October 1, 2018 as
part of SGA Bill 52sl32
• The purpose of the committee is to accurately determine the revised
Student Activity Fee Split through an audit of club membership
• Committee Membership
• Hugh O’Neil, Executive Appointee
• Geoffrey Tseng, BBA Council Representative
• Chandler Smith, College Council Representative
• Gigi Rusnak, ESNA Representative
• Liam Dewey, Oxford Representative
• Dezmon Scott, SGA Legislator
• Mo Singhal, SGA Legislator
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Committee and Audit Timeline

October 1st November 11th

Club Audit Committee Club Audit Due
Convenes from Clubs

October 12th November 26th

Audit sent to all Final Report
University Clubs Issued
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METHODOLOGY
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Scope of Audit
• The audit encompassed funded clubs from College Council, BBA
Council and ESNA
• Oxford College is conducting a parallel audit where a separate report
will be issued
• From the information provided by Oxford College SGA, this audit operated
under the premise that Oxford College clubs have >99% membership and
attendance by Oxford College students
• Clubs not receiving funding were excluded from the core audit
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Data Collected
• Club Membership
• List of current active members in each club, general body meetings per
semester and club dues
• Member Definition: a member that has been active in the club and has
attended at least 2 meetings during the Fall 2018 semester or at least 50%
of General Body meetings (whichever is greater)
• Open Event Attendance
• Attendance data from open events in the preceding 12 calendar months
• Events in this category would include guest speakers, info sessions, case
competitions, etc.
• Open Event Definition: open to all undergraduate students, no club
membership requirements
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Data Review
• Member affiliation was determined using self-reported affiliation and
the Emory Directory
• Spring 2018 BBA Students were provided by the Goizueta Business School

• Clubs with inflated membership numbers or inaccurate data were

flagged for review and required to resubmit data
• Less than five clubs were flagged for these issues
• During the final phase of the audit, unreported clubs were included in
club membership totals using the median club size and sample
student distributions from the respective divisional councils
• 22 clubs were included using this method, representing less than 10% of student
activity
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Student Activity Points (SAP)

• The primary measure of the audit used to illustrate results and
calculate recommendations are Student Activity Points
• Every student’s membership in a club is assigned one (1) SAP
• Students enrolled in more than one club are double counted to reflect their
participation
• This measure allowed the auditing committee to best estimate the
student body’s participation between college enrollments and
divisional councils
• Counting solely on a unique student basis would fail to account for more involved
students that – presumably – account for larger portions of spend for divisional
councils
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RESULTS
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Club Membership Overview

• College Council funds the club membership of
more than 5,000 students, while BBA Council
funds over 700 students and ESNA more than 450
students
• Student activity double counts students that participate in
more than one club to reflect more a more accurate
depiction of activity
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Student Affiliation Analysis

• Delving into a breakdown by student affiliation within each divisional
council reveals uneven participation numbers between divisions
• Specifically, the Nursing school has no participation from any other college on
campus, including Oxford
• Additionally, the Business school has nearly equal participation from its own
students and college students
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Student Affiliation Analysis (cont.)

• Absolute measures of participation reveal a deficit of 45 student

activity points (SAP) of the College to the Business School
• This is a accounts for ~6% of the Business School’s SAF budget
• On the other hand, the Nursing School has a 25 SAP deficit to the
college, accounting for 4.8% of the Nursing School’s SAF budget
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Student Affiliation Analysis (cont.)

• During the second semester, absolute measures of participation changes to

97 SAP from the Business School to the College
• Revealing an ~11% deficit from the college to the business school

• All other divisions were held constant in the Spring semester

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Open Events
• Open event data will be released in a supplementary report; however,
did not serve any material purpose in determining the SAF Fee Split
• Trends across divisional councils reveal the vast majority of open
events are attended by students of the respective divisional councils
• Reporting of this data was inconsistent across clubs, leading to only samples being
reported in the final report
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RECOMMENDATIONS
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Recommended SAF Fee Split

Undergraduate Business Undergraduate Nursing
College
College 4%
3%
Macro
22%

Macro Division
50% 47%
Division
74%
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Undergraduate Business Changes

• Our recommendation is to decrease
the undergraduate business Macro,
program’s contribution to the 52%
52%

college to 3% Division,
• Given the significant amount of 45%

college student participation in 34%

clubs funded by the business

school program, the undergraduate
business program should be College,
14%
compensated by the College from 3%

the first semester

• However, when accounting for Spring Current Recommended
semester business school admits –
increasing business student participation
in both college and business clubs – this
leads to a slight recommended
contribution to the college
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Undergraduate Nursing Changes

• Our recommendation is decrease
Division,
funding to the College from the 74%
undergraduate nursing program by 68%
6% to 4%
• Given the overall participation of
Nursing students across campus,
the Nursing school runs a deficit
22%
relative to the college of 4.8% of Macro,
22%
student activity
10%
College,
4%

Current Recommended
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Final Recommendation Notes

• Our recommendation holds the macro-account constant, as this is
beyond the scope of the audit
• Given the inability to adjust the fee split on a semester basis, the
recommendation averages the optimal split for each semester
• Although the Oxford College campus was not audited, we deem the
current SAF Fee Split appropriate at 1% contribution by Oxford
College to Emory College
• This report solely considers student membership as a proxy to
determine the recommended SAF split
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APPENDIX
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Methodology: Calculating SAP Deficits

3 456
• !"#$%&" '(")*)"+ ,%% -%.)()" (%) =
789:; 456 <= >?@?A?8B
• ∆ !'D =
∑6FG 4FHFA9FG !'D>?@?A?8B:; I8JBK?; )& LMNN%O% − !'DI8;;FQF )& -)*)R)M&SN LM#&()N
• TM"SN !'D U+ -)*)R)M& = ∑6FG 4FHFA9FG !'D )& -)*)R)M&SN LM#&()N
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Methodology: Calculating SAP Deficits (cont.)

• Sample Calculation: BBA SAP Deficit

• ∆"#$%&' ( = 400 − 355 = 45

• /0123 "#$%&' ( = 345 + 355 = 700
67
• = 6.4% =>?@A@1
899