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Audit of Mount Wachusett Community College

March 31, 2020 · Mount Wachusett Community College · Read the full official report on mass.gov ↗ · official site ↗

Published March 31, 2020 Audit covers July 1, 2016 – December 31, 2018 Under Suzanne M. Bump · 2011–2023

In plain English
Auditors found MWCC needed better proof that childcare-practicum students were background checked, and better financial tracking for its cafe and fitness center.
source
“MWCC could not provide Criminal Offender Record Information (CORI) reports for all students who were enrolled in ECE practicum courses.”
Read the plain-English breakdown
What is this?

This is a state performance audit of Mount Wachusett Community College covering July 1, 2016 through December 31, 2018.

“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 Mount Wachusett Community College (MWCC) for the period July 1, 2016 through December 31, 2018.”
Why was it audited?

Auditors looked at student screening in early childhood education, operations of the cafe and fitness center, and whether the college had an up-to-date strategic plan.

“In this performance audit, we examined MWCC’s activities related to the training and screening of students enrolled in its early childhood education (ECE) programs.”
Why it matters

The biggest safety concern was that the college could not show background-check reports for every student placed in childcare settings.

“Without proof that CORI checks have been performed for practicum students, MWCC risks allowing practicum students with criminal records to work with children in daycare centers.”
What's in it for me?

If you are a parent, student, taxpayer, or community member, this affects child safety and whether public college resources are being managed with a full picture of costs.

“The cafe and fitness center require MWCC to pay for their operations.”
The bottom line

The audit did not say everything was broken, but it found gaps in documentation, cost reporting, and management reporting.

“MWCC management does not use detailed management reporting to guide decisions regarding the operations of GSC and MFC.”
What happens next

The audit recommends tighter CORI-check controls and fuller reporting of cafe and fitness center costs and performance.

“MWCC should implement a policy to monitor whether students have had CORI checks before they participate in ECE practicum courses and develop a procedure to ensure compliance with the policy.”
Why it's significant

The report matters because incomplete cost information can make the cafe and fitness center look less costly than they really are, limiting good oversight by college leaders.

“To gain an accurate understanding of the operating performance of these auxiliary services, those charged with governance (the board of trustees) must understand the full cost of operating the services to make strategic decisions that protect the college’s limited resources.”
Jargon, unpacked

CORI means a Massachusetts criminal-record check. GSC is the Green Street Cafe, MFC is Mount Fitness Center, and both are treated as auxiliary services, meaning fee-based services tied to the college.

“An auxiliary enterprise [or service] exists to furnish goods or services to students, faculty, staff, other institutional departments, or incidentally to the general public, and charges a fee directly related to, although not necessarily equal to, the cost of the goods or services.”

4 figure(s) pending source verification - not shown

What the Auditor checked

What the Auditor found

MWCC could not provide CORI reports for all early childhood education practicum students.
public safetyrecordkeeping/documentationinternal controls

Why it matters: MWCC risks allowing practicum students with criminal records to work with children in daycare centers.

Standard: MWCC’s course catalogs required students in ECE practicums to undergo a CORI check. ( MWCC’s course catalogs during the audit period )

1 recommendation
  • MWCC should implement a policy to monitor whether students have had CORI checks before they participate in ECE practicum courses and develop a procedure to ensure compliance with the policy.agency: already implemented
Agency response & Auditor reply
Agency: "In February of 2019, the process was changed to include the following new aspect;"
Auditor: "We commend the college’s efforts to identify and strengthen controls related to monitoring compliance with CORI check administration for students working with children in local daycare centers."
MWCC’s financial reports omitted fringe benefit and indirect costs for the Green Street Cafe and Mount Fitness Center.
internal controlsrecordkeeping/documentation

Why it matters: Management could not accurately assess the financial effect of these services on limited college financial resources or make fully informed decisions.

Standard: NACUBO guidance says auxiliary enterprise cost data should use full costing methods, including direct and indirect costs. ( National Association of College and University Business Officers’ Financial Accounting and Reporting Manual )

1 recommendation
  • MWCC should include all operating expenses for GSC and MFC in financial reports that are used to assess these services’ financial performance.agency: agreed
Agency response & Auditor reply
Agency: "In an effort to comply with the Auditors’ recommendation and present the Board with a clearer understanding of the impact of these operations, the College will add information regarding salaries and fringe related to these operations within the notes."
Auditor: "To gain an accurate understanding of the operating performance of these auxiliary services, those charged with governance (the board of trustees) must understand the full cost of operating the services to make strategic decisions that protect the college’s limited resources."
MWCC management did not use detailed management reports to guide Green Street Cafe and Mount Fitness Center operations.
internal controlsrecordkeeping/documentationreporting timeliness

Why it matters: MWCC could not monitor operations or make decisions to ensure the auxiliary services operated efficiently and effectively and supported MWCC’s mission.

Standard: RSM International guidance says strong management reporting is necessary to produce timely, reliable information for high-quality business decisions. ( RSM International, “Management Reporting: Effective Organizational Data Processes” )

2 recommendations
  • MWCC should allocate financial and personnel resources to develop management reports for both GSC and MFC to monitor the operating performance of these auxiliary services on a monthly and annual basis.agency: agreed
  • Once MWCC has a better understanding of GSC’s and MFC’s operating performance, it should evaluate whether they efficiently and effectively support MWCC’s mission.agency: agreed
Agency response & Auditor reply
Agency: "The College agrees with the need to better utilize the fine grain data provided by the point of sale systems for the cafeteria and fitness center."
Auditor: "It appears that MWCC is taking measures to address this finding by dedicating resources to strengthen its managerial reporting."

More audits of this entity

Other Office of the State Auditor reports on Mount Wachusett Community College .

See this entity's page with all 4 audits →