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State auditor finds flaws in MassBay s record-keeping of college property
FRAMINGHAM Massachusetts Bay Community College failed to take steps previously recommended by the state to improve the tracking of college property, according to an audit released this month by the Office of State Auditor Suzanne Bump.
The May 11 audit also found the college did not maintain an accurate inventory list of information technology equipment and could not substantiate that it conducted annual inventories of the gear. Thus, the college cannot be sure that all of its IT equipment is accounted for and safeguarded against misuse, according to the audit.
In a statement, Bump said she hopes the audit pushes the college to improve its protocols, saying safeguarding these assets should be a priority for the institution moving forward.
Overview
In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor (OSA) has conducted a performance audit of certain activities of Massachusetts Bay Community College (MBCC) for the period July 1, 2018 through December 31, 2019. When testing MBCC’s information technology (IT) inventory, we extended the audit period through August 28, 2020, capturing data in MBCC’s inventory database at that time. Our last physical observation of IT equipment was on January 19, 2021.
We conducted this performance audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.
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