Overview
Bristol Community College (BRC) is authorized by Section 5 of Chapter 15A of the Massachusetts General Laws and operates under the direction of a board of trustees, which consists of 11 members: nine appointed by the Governor, one alumnus, and one student representative. The president of BRC is the administrative head of the college and reports to the board of trustees.
BRC is a member of the Massachusetts public higher education system, which consists of 15 community colleges, nine state universities, and five University of Massachusetts campuses. Established in 1965, BRC offers degree and certificate programs, serving 20 cities and towns across southeastern Massachusetts. BRC’s main campus is located in Fall River, but it also has satellite locations in New Bedford, Attleboro, and Taunton and offers online classes.
According to its website, BRC is “a comprehensive, public community college offering more than 130 career and transfer programs of study that lead to an associate degree in science, arts, applied sciences, and certificates of accomplishment or achievement.”
As of the fall 2023 semester, there were approximately 6,000 students enrolled at BRC, with 34% full-time students and 66% part-time students. The state budget allocated $23.9 million to BRC in fiscal year 2021, $24.7 million in fiscal year 2022, and $26.1 million in fiscal year 2023.
The Coronavirus Aid, Relief, and Economic Security Act
The Coronavirus Aid, Relief, and Economic Security (CARES) Act, passed by Congress on March 27, 2020, provided $30.75 billion in aid for an Education Stabilization Fund to prevent, prepare for, and respond to the effects of the COVID-19 pandemic.
Section 18004(a)(1) of the CARES Act provided funding for the Higher Education Emergency Relief Fund (HEERF) I Program based on student enrollment. It required institutes of higher education (IHEs) to spend at least 50% of the funding (referred to as the student portion) to provide students with emergency financial aid grants to help cover expenses related to the “disruption of campus operations due to coronavirus” and the remaining funding (the institutional portion) to cover institutional costs associated with “significant changes to the delivery of instruction due to the coronavirus.”
The institutional portion included upgrades to heating, ventilation, and air conditioning systems across multiple buildings on its campus; developing distance-learning courses; and personal protective equipment (masks, wipes, and sanitizer).
The student portion provided funding for items related to students’ cost of attendance, such as tuition, course materials, technology, food, housing, healthcare, and childcare. Students could receive funding under the CARES Act if they filed a Free Application for Federal Student Aid (FAFSA) form2 or if they applied for funding using an application developed by their educational institution. At institutions that provided both online and on-campus education, students were not eligible if they were enrolled in an online-only program on March 13, 2020, the date the President declared the national emergency.
Coronavirus Response and Relief Supplemental Appropriations Act
The Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) was signed into law on December 27, 2020 to provide approximately $23 billion of additional funding to support IHEs affected by the COVID-19 pandemic.
Section 314(a)(1) of the CRRSAA allocated funding to IHEs by providing both student and institutional funding through CRRSAA, like the CARES Act. The United States Department of Education (US DOE) modified its guidance to allow more students to receive funding. Under the modified guidance, students were no longer required to complete a FAFSA form or be enrolled entirely in on-campus classes to receive emergency financial aid grants.
US DOE also modified the guidance for the institutional portion, allowing IHEs to use funding to defray expenses associated with lost revenue. This updated guidance could also be applied to any CARES Act funding that was not expended by the time an IHE received CRRSAA funding.
American Rescue Plan Act
On March 11, 2021, the American Rescue Plan Act (ARPA) was signed into law, providing an additional $40 billion for the HEERF Program. ARPA required that at least half of each institution’s award be used to make emergency financial aid grants to students, with the remainder available for institutional purposes.
US DOE’s guidance document for ARPA funding, the HEERF III FAQ document, defines funding used for institutional purposes as follows:
[Funding used to] (a) implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines; and (b) conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances.
Below is a summary of BRC’s financial activity related to COVID-19 funding during the audit period.
| Grant Type | Award | Disbursements |
|---|---|---|
| CARES Act 18004(a)(1) Student | $ 2,343,251 | $ 2,343,251 |
| CARES Act 18004(a)(1) Institutional | 2,343,251 | 2,343,251 |
| CRRSAA 314(a)(1) Student | 2,343,251 | 2,343,251 |
| CRRSAA 314(a)(1) Institutional | 7,754,095 | 7,754,095 |
| ARP Act Student | 8,996,857 | 8,996,857 |
| ARP Act Institutional | 8,513,511 | 7,469,088 |
| Totals | $ 32,294,216 | $ 31,249,793* |
* This includes disbursements up to June 30, 2023. BRC was given a no-cost extension until June 30, 2024 to expend the remainder of the funds.
Office of the Comptroller of the Commonwealth’s “COVID-19 Pandemic Response Internal Controls Guidance”
On September 30, 2020, the Office of the Comptroller of the Commonwealth (CTR) provided guidance to state agencies in response to the COVID-19 pandemic. The guidance helped state agencies that were experiencing significant changes identify their goals, objectives, and risks associated with the COVID-19 pandemic. The objectives included implementing telework and return-to-office plans, conducting risk assessments of COVID-19’s impact on department operations, modifying business processes, establishing safety protocols for employees and visitors, and separately tracking COVID-19–related awards and expenditures from other federal, state, and local expenditures.
Cybersecurity Awareness Training
The Executive Office of Technology Services and Security has established policies and procedures that apply to all Commonwealth agencies within the executive branch. The Executive Office of Technology Services and Security recommends, but does not require, non-executive branch agencies to follow these policies and procedures. Section 6.2 of the Executive Office of Technology Services and Security’s Information Security Risk Management Standard IS.010 states,
The objective of the Commonwealth information security training is to educate users on their responsibility to help protect the confidentiality, availability and integrity of the Commonwealth’s information assets. Commonwealth Offices and Agencies must ensure that all personnel are trained on all relevant rules and regulations for cybersecurity.
To ensure that employees are clear on their responsibilities, all employees in executive branch state agencies with access to a Commonwealth-provided email address are required to complete a cybersecurity awareness course every year. All newly hired employees are required to complete an initial cybersecurity awareness training course within 30 days after their orientation.
While BRC is not required to follow this standard because it is a non-executive branch state agency, we consider it a best practice. BRC used the KnowBe4 training platform during the audit period to administer required initial and annual cybersecurity awareness training to its employees. BRC assigned one training in 2020, one training in 2021, three trainings in 2022, and three trainings in 2023. BRC’s policy required employees to complete all trainings in a given year in order to be considered compliant.
State Employee Settlement Agreements
CTR has established policies and procedures for Commonwealth agencies processing settlements and judgments.
CTR’s Settlements and Judgments Policy states,
A settlement or judgment results from a formal claim (grievance, complaint or lawsuit) against the Commonwealth that results in either a Settlement Agreement, or a court or administrative award, order or Judgment. . . .
A “claim” is considered any demand by any person for damages to compensate a wrong allegedly suffered, including but not limited to violation of civil rights, breach of contract, failure to comply with contract bidding laws, incorrect or improper personnel determinations regarding pay, promotion or discipline, failure to comply with statutory or constitutional provisions applicable to employment, an eminent domain taking, and attorney’s fees, interest and litigation costs associated with these claims.
For the purposes of our audit, we focused on settlement agreements resulting from claims brought by current or former state employees against BRC.
Section 5.00 of Title 815 of the Code of Massachusetts Regulations describes the procedures for agencies to determine availability of funds for the payment of settlements and judgments against the Commonwealth as well as reporting requirements. The regulation requires agencies to prepare and submit a report to CTR’s general counsel before making the payment to ensure proper tax reporting. When reporting employee settlement agreements to CTR, state agencies use a Non-Tort Settlement/Judgment Payment Authorization Form (referred to in this report as the SJ Authorization Form) to document whether the claim will be paid by the agency or through the Settlement and Judgment Reserve Fund. It also documents the type of claim, agency information, the employee’s information, the type and amount of damages detailed in the settlement agreement, the amount of any attorney’s fees awarded, and the amount of any interest awarded or accrued. Additionally, agencies must include a copy of the employee settlement agreement signed by authorized representatives of both parties when they submit the SJ Authorization Form.
We found that BRC entered into 14 employee settlements agreements, totaling $96,500, during the audit period.
| Date published: | March 26, 2025 |
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