| Organization: | Office of the State Auditor |
|---|---|
| Date published: | December 18, 2025 |
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 certain activities of the University of Massachusetts Building Authority (UMBA) for the period July 1, 2022 through June 30, 2024.
The purpose of our audit was to determine the following:
- Did UMBA ensure that work on its capital projects was inspected by state and local authorities and that each project received either a Certificate of Occupancy and Use or a Certificate of Completion, in accordance with Sections 110.1–110.3 and 111.1 of Title 780 of the Code of Massachusetts Regulations (CMR)?
- To what extent did UMBA monitor and control the procurement of contracts in accordance with its internal policies and procedures and with Sections 44A–H of Chapter 149 and Sections 1–8 of Chapter 149A of the General Laws?
- To what extent did UMBA establish and implement a policy to strengthen its monitoring process regarding proper payroll certification, in accordance with Sections 26–27H of Chapter 149 of the General Laws?
Below is a summary of our finding, the effect of that finding, and our recommendation, with hyperlinks to each page listed.
| Finding 1 | UMBA did not update its internal control plan (ICP) annually. |
| Effect | The absence of an updated ICP may hinder UMBA from identifying vulnerabilities that could prevent it from achieving its mission to assist and contribute to the performance of the educational and other purposes of the University of Massachusetts system. |
| Recommendation | UMBA should establish policies and procedures to ensure that its ICP is updated annually and that monitoring controls are put in place to guarantee adherence to these policies and procedures. |
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Open PDF file, 399.89 KB, Audit Report - University of Massachusetts Building Authority (English, PDF 399.89 KB)