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.