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Audit

Audit  Audit of the Massachusetts College of Liberal Arts

The audit showed MCLA has not adequately safeguarded some of its property and equipment against misuse and was not properly overseeing procurement cards. The audit examined the period July 1, 2018 through December 31, 2019.

Organization: Office of the State Auditor
Date published: August 11, 2021

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 Massachusetts College of Liberal Arts (MCLA) for the period July 1, 2018 through December 31, 2019.

In this performance audit, we examined MCLA’s administration of the inventory of furniture and equipment, compliance with Chapter 647 of the Acts of 1989, and administration of procurement cards.

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

Finding 1a
 

Purchased assets were not tagged and added to the inventory list.

Finding 1b
 

Tagged assets were not identified in the annual physical inventory.

Finding 1c
 

The inventory list was not complete or accurate.

Recommendations
 
  1. MCLA should amend its “Inventory Control Guidelines” to clearly delineate the responsibilities of the Procurement Department and the Shipping and Receiving Department to facilitate the identification and tagging of items to be inventoried as they are purchased and put into use.
  2. MCLA should perform an annual physical inventory of all fixed assets in its possession.
  3. MCLA should identify additional staff members to help conduct a complete physical inventory.

Finding 2a
 

Procurement card logs were not filed.

Finding 2b
 

Procurement card accounts were not reconciled.

Finding 2c
 

Procurement card accounts were not supported by required documentation.

Finding 2d

Procurement card statements were not approved.

Recommendations
 
  1. MCLA should ensure that all cardholders submit procurement card logs monthly.
  2. MCLA should ensure that all procurement card accounts are reconciled monthly by cardholders and supervisors.
  3. MCLA should ensure that all documentation is accounted for and maintained by cardholders so accounts can be properly reconciled.
  4. MCLA should ensure that all procurement card statements are properly approved by supervisors.

 

A PDF copy of the audit of the Massachusetts College of Liberal Arts is available here.

Table of Contents

Downloads

Open PDF file, 898.5 KB,  Audit of the Massachusetts College of Liberal Arts (English, PDF 898.5 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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