Audit  Audit of Roxbury Community College (RCC)

The audit shows that Roxbury Community College (RCC) is still in the process of implementing previous recommendations by the office to improve the management of the Reggie Lewis Track and Athletic Center (RLTAC). The audit examined the period of July 1, 2017 through June 30, 2019.

Organization: Office of the State Auditor
Date published: October 28, 2021

Executive Summary

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 Roxbury Community College (RCC) for the period July 1, 2017 through June 30, 2019. In this performance audit, we examined whether RCC had taken corrective measures to address the issues identified in OSA’s prior audit (No. 2012-0204-3S) regarding the rental process and related fees for events at the Reggie Lewis Track and Athletic Center (RLTAC), the administration of RLTAC employee contracts, the performance of Sex Offender Registry Information (SORI) checks, and the purchasing and receipt of goods.  

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

Finding 1

RCC did not completely document event processes for all events at RLTAC and did not always retain supporting documentation for external events.

Recommendations
 

  1. RCC should ensure that all event documentation is completed and retained.
  2. RCC should completely document its rental agreement process for all RLTAC events and integrate this process into its internal control plan.

Finding 2
 

RCC improperly charged public high school track leagues a total of $96,450 for the use of RLTAC.

Recommendations
 

  1. RCC should ensure that RLTAC stops charging public high school track leagues for the use of the facility and related fees for running events.
  2. RCC should retain documentation for all RLTAC rental charges and payments.
  3. RCC should ensure that board-approved fees are properly charged.

Finding 3
 

RCC did not maintain RLTAC employee contracts and Employment Status Forms (ESFs) on file and made RLTAC employee contract overpayments totaling $28,967.

Recommendations
 

  1. RCC should retain completed and signed contracts for all RLTAC contract employees.
  2. RCC should establish and follow policies and procedures that are specific to contract monitoring biweekly to ensure that employees do not exceed their contract terms in regard to hours and compensation.
  3. RCC should complete and retain ESFs for all contract employees.

Finding 4
 

RCC did not always have SORI checks conducted for its RLTAC employees.

Recommendation
 

RCC should ensure that SORI checks are conducted for all RLTAC employees and for all newly hired RLTAC employees from now on.

 

A PDF copy of the audit of Roxbury Community College is available here.

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