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Audit

Audit  Audit of the University of Massachusetts Lowell

This audit of the University of Massachusetts (UMass) Lowell examines the university's fixed assets inventory records, ProCard expenditures, and the administration of services for students with disabilities. The audit examines the period of July 1, 2014 through June 30, 2016.

Organization: Office of the State Auditor
Date published: June 12, 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) Lowell for the period July 1, 2014 through June 30, 2016.

In this performance audit, we examined certain UMass Lowell activities related to the inventory of fixed assets, certain expenditures made with 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, with links to each page listed.

Finding 1

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

Recommendations
  1. UMass Lowell should review the Staging Table Report weekly to ensure that assets are properly recorded.
  2. UMass Lowell should review its fixed asset inventory list and ensure that all required information is present.
  3. UMass Lowell should determine why information may be missing from its PeopleSoft system and correct the issue as needed.

Finding 2

ProCard activity logs were improperly approved.

Recommendation

UMass Lowell should enhance its policies to better define supervisory activities and should provide additional training to supervisors regarding their timely completion of their ProCard responsibilities, if needed.

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

List of Abbreviations

ADA

Americans with Disabilities Act of 1990

IT

information technology

OSA

Office of the State Auditor

ProCard

procurement card

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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