Audit  Audit of the Worcester State University

The audit examined WSU’s use of Higher Education Emergency Relief Fund (HEERF) grants received through the Coronavirus Aid, Relief, and Economic Security (CARES) Act and CRRSAA. The audit also determined whether users of WSU’s Colleague Finance system (the information system containing financial records used at the university) received cybersecurity awareness training in accordance with standards issued by the Executive Office of Technology Services and Security. The audit covered the period of March 1, 2020 through March 31, 2021.

Organization: Office of the State Auditor
Date published: March 11, 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 Worcester State University (WSU) for the period March 1, 2020 through March 31, 2021. When testing WSU’s use of grant funds received through the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA), we extended the audit period through June 30, 2021, capturing all CRRSAA-related financial activity as of the time of our fieldwork.

In this performance audit, we reviewed WSU’s use of Higher Education Emergency Relief Fund (HEERF) grants received through the Coronavirus Aid, Relief, and Economic Security (CARES) Act and CRRSAA. WSU received grant funds under two components of the CARES Act’s Education Stabilization Fund: direct funding from the United States Department of Education (US DOE), provided through the HEERF, and funding from the Massachusetts Department of Higher Education (MDHE), allocated through the Governor’s Emergency Education Relief Fund. The purpose of our audit was to determine whether WSU administered the federal assistance it received in accordance with the criteria established by US DOE and MDHE. We also determined whether users of WSU’s Colleague Finance system (the information system containing financial records used at the university) received cybersecurity awareness training in accordance with standards issued by the Executive Office of Technology Services and Security.

Our audit revealed no significant instances of noncompliance by WSU that must be reported under generally accepted government auditing standards.

A PDF copy of the audit of Worcester State University is available here.

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