Overview
NECC did not ensure that its security vendor maintained required incident reports and daily crime logs. During the audit period, the college had a contract with a security vendor to provide public safety and security for the Lawrence and Haverhill campuses. The vendor did not maintain any incident reports or daily crime logs for our audit period. Without documentation of reported incidents, NECC cannot ensure that all losses or thefts of college property are submitted to the Office of the State Auditor in compliance with Chapter 647.
Authoritative Guidance
Chapter 647 of the Acts of 1989 states, “All unaccounted for variances, losses, shortages, or thefts of funds or property shall be immediately reported to the state auditor’s office.”
NECC’s “Chapter 647 Reporting—Procedure for Unaccounted or Missing/Lost or Stolen Items” states,
Items verified as missing/lost or stolen will be submitted to the Vice President of Administration and Finance for approval to delete from inventory and filing of [Chapter] 647 violations for missing/lost or stolen as required.
NECC’s contract with its security vendor states that the vendor must comply with the requirements outlined in the request for proposal that NECC issued for the security services contract. The request for proposal requires the vendor to “maintain permanent records of all security [incident] reports, daily crime log & daily activities.”
Reasons for Noncompliance
NECC did not implement monitoring controls to ensure that its security vendor complied with the requirements of the contract.
Recommendations
- NECC should implement monitoring controls to ensure that its security vendor complies with the requirements of its contract with NECC, including those of maintaining incident reports and daily crime logs.
- NECC’s staff members or security vendor should report all incidents to NECC’s vice president of administration and finance to file Chapter 647 reports.
Auditee’s Response
The college had switched the outsourced security vendor provider on July 1, 2020. [COVID-19] also impacted the hiring process for open campus police positions—who would have ensured that the outsourced security vendor followed all established reporting requirements, timely.
We agree with the above 2 recommendations. Effective July 1, 2021, the college’s police chief updated and issued the revised policy and process that will address the above 2 recommendations. The Campus Police Department and the [outsourced] security vendor will ensure related policies and reporting requirements are done completely and timely.
Auditor’s Reply
Based on its response, NECC is taking measures to address our concerns on this matter.
| Date published: | June 30, 2021 |
|---|