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Audit

Audit  Audit of the Bunker Hill Community College

The audit found BHCC did not accurately record and report the institutional portion of Higher Education Emergency Relief Funds and the Governor’s Emergency Education Relief Fund. The audit examined the period of March 1, 2020 through June 30, 2021.

Organization: Office of the State Auditor
Date published: June 13, 2022

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 Bunker Hill Community College (BHCC) for the period March 1, 2020 through June 30, 2021.

In this performance audit, we reviewed financial activity from federal funding provided by the Coronavirus Aid, Relief, and Economic Security Act, the Coronavirus Response and Relief Supplemental Appropriations Act, and the Governor’s Emergency Education Relief (GEER) Fund. In addition, we reviewed BHCC’s compliance with the Office of the Comptroller of the Commonwealth’s (CTR’s) guidance on revisions to its internal control plan (ICP) to address operational changes due to the 2019 coronavirus (COVID-19) pandemic. We also reviewed BHCC’s compliance with the Executive Office of Technology Services and Security’s Information Security Risk Management Standard IS.010 for providing training to individuals with access to its information systems.

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

Finding 1
 

BHCC did not accurately record and report the institutional portion of Higher Education Emergency Relief Funds and the GEER Fund.

Recommendations
 
  1. BHCC should establish Office of Management and Budget (OMB)–compliant identification for each federal grant in its Colleague accounting system.
  2. BHCC should train employees who are charged with the administration of federal grants on the requirements for compliance with OMB’s Uniform Guidance.

Finding 2
 

BHCC did not update its ICP to address the effects of COVID-19 on its operations.

Recommendations
 
  1. BHCC should update its ICP whenever significant changes occur.
  2. BHCC should determine whether its designated internal control officer is the correct staff member to receive and respond to internal control communication from CTR.

Finding 3
 

BHCC did not implement an enterprise-wide cybersecurity awareness training program.

Recommendations
 
  1. BHCC officials should implement an enterprise-wide cybersecurity awareness training program.
  2. BHCC officials should negotiate with union officials to establish cybersecurity awareness training requirements for personnel and, where relevant, contractors and temporary staff members.

 

A PDF copy of the Audit of Bunker Hill Community College is available here

Table of Contents

Downloads

Open PDF file, 880.9 KB,  Audit of Bunker Hill Community College (English, PDF 880.9 KB)

Contact

Phone

Main (617) 727-2075

Online

Auditor@MassAuditor.gov

Fax

(617) 727-3014

Address

Massachusetts State House
Room 230
Boston, MA 02133
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