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Audit of Massachusetts Bay Community College Objectives, Scope, and Methodology


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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Weekly Update Newsletter - December 2020 #2 | PilieroMazza PLLC


Key Provisions in the 2021 NDAA for Government Contractors, December 11, 2020, Jon Williams
‘Tis the season for holiday cheer and the National Defense Authorization Act (NDAA). The NDAA, commonly referred to as “must pass” legislation, is a key legislative vehicle that Congress uses each year to address a wide variety of issues, from defense spending to small business contracting matters. And this year is no different. Based on the recent Conference Report, the 2021 NDAA heading to the President will contain numerous provisions that will impact contractors doing business with the federal government. There is still some intrigue as to whether the President will sign the bill or if there may be further changes, which we will continue to monitor. ....

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