WILLISTON – More than $200,000 in tuition waivers were given out at Williston State College in 2024-2025 that failed to follow appropriate procedures and without proper approvals in place, according to the North Dakota State Auditor’s Office.

In releasing findings of an audit this week, the auditor’s office noted that without proper guidance and approvals, waivers can be awarded inconsistently, and taxpayers may end up covering costs that should not be waived.

WSC responded that it already is working to update its procedures.

A statement from the college read: “Williston State College appreciates the recommendations provided through the audit process. The findings primarily relate to documentation and formal procedures for certain tuition waiver programs. Prior to the release of the report, the College was already working to finalize presidential tuition waiver procedures in alignment with NDUS (North Dakota University System) and State Board of Higher Education recommendations and remains committed to strong accountability and compliance.”

The audit identified concerns with three types of tuition waivers.

The college awarded $62,045 in presidential tuition waivers to 15 students in 2024 and 2025 to support education and cultural enrichment opportunities. However, the college did not have written procedures explaining who qualifies, how to apply or how decisions should be made, the auditor’s office reported.

The audit team found informal processes were used. In two cases, students were told by their coach to email the college president to request a waiver. In one instance, the student’s email request came after the president had issued the award letter.

An ERE waiver was approved by the WSC president for fall 2023 only. The purpose was to reduce tuition for early entry students to the high school unsubsidized rate. Even though the approval was for one semester, students continued receiving the waiver into the spring of 2024, the audit found. The total amount waived was $94,248.

The college awarded $133,054 in athletic tuition waivers to 20 students in 2024 and 2025 without written procedures for eligibility, application requirements, selection criteria, the awarding process or monitoring of the requirements, the audit found. All athletic waivers were automatically set to waive all of a student’s tuition, without showing why the full amount was needed or appropriate.

Dr. Bernell Hirning, WSC president, issued a statement saying the college has long maintained written tuition waiver policies and procedures, which are publicly available on its website and apply to both athletes and non-athletes. Those policies were last updated in 2019.

“The audit recommended that we further strengthen and formalize procedures for certain waiver categories, and we have been updating those procedures to provide additional clarity, consistency, and documentation,” he said. “Following the auditor’s recommendations, the College implemented a brief pause on awarding certain tuition waivers while the updated procedures were finalized. That work is nearly complete, and we look forward to resuming the process under the enhanced procedures.”