Audit of Mount Wachusett Community College

Organization:	Office of the State Auditor
Date published:	March 31, 2020

Executive Summary

In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor has conducted a performance audit of Mount Wachusett Community College (MWCC) for the period July 1, 2016 through December 31, 2018.

In this performance audit, we examined MWCC’s activities related to the training and screening of students enrolled in its early childhood education (ECE) programs. We also reviewed the operations of MWCC’s auxiliary services, Mount Fitness Center (MFC) and the Green Street Cafe (GSC). Additionally, we reviewed MWCC’s strategic plan to determine whether it was current.

Below is a summary of our findings and recommendations, with links to each page listed.

Finding 1	MWCC could not provide Criminal Offender Record Information (CORI) reports for all students who were enrolled in ECE practicum courses.
Recommendation	MWCC should implement a policy to monitor whether students have had CORI checks before they participate in ECE practicum courses and develop a procedure to ensure compliance with the policy.
Finding 2	MWCC’s financial reports do not include the full cost of operating GSC and MFC.
Recommendation	MWCC should include all operating expenses for GSC and MFC in financial reports that are used to assess these services’ financial performance. Operating expenses should include all direct costs (including fringe benefit costs) and indirect costs.
Finding 3	MWCC management does not use detailed management reporting to guide decisions regarding GSC’s and MFC’s operations.
Recommendations	MWCC should allocate financial and personnel resources to develop management reports for both GSC and MFC to monitor the operating performance of these auxiliary services on a monthly and annual basis. Once MWCC has a better understanding of GSC’s and MFC’s operating performance, it should evaluate whether they efficiently and effectively support MWCC’s mission.