Press Release  Audit Finds Berkshire Community College Did Not Retain Adequate Detailed Documentation to Support Distributed COVID-19 Funding, and Failed to Ensure Its Employees with Access to These Funds received Cybersecurity Awareness Training

Boston — Today the Office of State Auditor Suzanne M. Bump (OSA) released the most recent in a series of audits looking at pandemic relief spending by public institutions of higher education. The audit faulted Berkshire Community College (BCC) for maintaining inadequate documentation for some of its funding. Our audit specifically reviewed the administration of Coronavirus Aid, Relief, and Economic Security (CARES) Act, Higher Education Emergency Relief Fund, (HEERFI), Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) (HEERF II), and Governor’s Emergency Education Relief (GEER) Fund monies.

Without BCC maintaining sufficient financial records to support expenditures related to COVID-19 funding, they cannot provide assurance that the funding has been used for intended purposes. The audit also determined that BCC did not have required approval from the chief financial officer or any member of the executive council for all institutional-portion disbursements from HEERF I and HEERF II grants. The purpose of reviewing these disbursements was to assess the effectiveness of BCC’s internal controls.

Furthermore, BCC did not always ensure that newly hired or existing employees who had access to COVID-19 funding completed cybersecurity awareness training. The audit examined the time period of March 1, 2020 through June 30, 2021.

“I am pleased to learn that BCC is committed to improving policies and procedures relative to cybersecurity awareness training and will introduce new software to ensure cybersecurity awareness training compliance,” said State Auditor Suzanne M. Bump.

Auditor Bump has placed an emphasis on examining cybersecurity awareness training across government agencies and institutions of public higher education. Most recently, the OSA has released audits of Bunker Hill Community College, Bridgewater State University, Middlesex Community College and Massachusetts College of Art and Design, which called on these institutions to improve cybersecurity awareness training practices. To learn more about the OSA’s recent audits that have reviewed the spending of federal pandemic relief funding, please visit: mass.gov/COVIDReliefAudits.

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