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Audit

Audit  Audit of the University of Massachusetts Dartmouth

An audit of the University of Massachusetts Dartmouth examined the school's processes related to inventory and the use of procurement cards. It covers the period of July 1, 2014 through June 30, 2016.

Organization: Office of the State Auditor
Date published: April 9, 2018

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 (UMass) Dartmouth for the period July 1, 2014 through June 30, 2016. Because of the results of our audit planning procedures, it was necessary to extend our audit period in the area of property and equipment through December 28, 2016.

In this performance audit, we examined certain UMass Dartmouth activities related to the inventory of fixed assets, certain expenditures made using the university’s procurement cards (Procards), and the administration of certain services for students who are covered under the Americans with Disabilities Act of 1990.

Below is a summary of our findings and recommendations, .

Finding 1

UMass Dartmouth did not properly administer its inventory of fixed assets.

Recommendations
  1. Management should enhance its monitoring controls to ensure compliance with inventory policies and procedures.
  2. Management should investigate the reasons that assets in UMass Dartmouth’s inventory list cannot be located and take whatever actions it deems necessary to resolve this issue, including updating its inventory list to remove these assets.

Finding 2

University Procards were used to purchase items such as computer and camera equipment and cash advances that were prohibited by the university’s Procard policies.

Recommendation

UMass Dartmouth should enhance its training and monitoring controls to ensure that established policies and procedures are consistently followed.

A PDF copy of the audit of the University of Massachusetts Dartmouth is available here.

List of Abbreviations

ADA

Americans with Disabilities Act of 1990

AM

asset management

IT

information technology

OSA

Office of the State Auditor

Procard

procurement card

RA

resident assistant

UMass

University of Massachusetts

Table of Contents

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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