An audit of Williston State College has found that over $200,000 in tuition waivers were given out without the required procedures or proper approvals in place. Without proper guidance and approvals, waivers can be awarded inconsistently, and taxpayers may end up covering costs that should not be waived.
Presidential Tuition Waivers
The college awarded $62,045 in presidential tuition waivers to 15 students in 2024 and 2025. These waivers are meant 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.
Our team also found informal processes being 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 already issued the award letter.
Presidential ERE Tuition Waivers
The ERE waiver was approved by the WSC President for fall 2023 only. The purpose of this waiver is to reduce tuition for early entry students to the high school unsubsidized rate. Even though the approval was only for one semester, students continued receiving this waiver into spring 2024. The total amount waived was $94,248.
Athletic Tuition Waivers
The College awarded $133,054 in athletic tuition waivers to 20 students in 2024 and 2025. As with the other waivers, the college did not have written procedures for eligibility, application requirements, selections criteria, the awarding process, or monitoring of the requirements.
All athletic waivers were automatically set to waive 100 percent of a student’s tuition. There was no documentation showing why the full amount was needed or appropriate.
When tuition is waived, the college must find another source of money to make up the difference. That may include general fund dollars. Without policies and approvals in place, taxpayers across North Dakota could end up covering unnecessary costs.
The audit report period was from July 1, 2023, to June 30, 2025. To download the full audit report, click here.