Audit of Mount Wachusett Community College
March 31, 2020 · Mount Wachusett Community College · Read the full official report on mass.gov ↗ · official site ↗
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
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.”
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.”
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.”
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 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.”
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.”
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.”
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
- Partially Does MWCC ensure that students participating in its early childhood education (ECE) programs are trained and screened before they participate in the programs’ required practicum courses at local daycare centers?
- Complied Do students successfully meet MWCC’s prerequisites before enrolling in practicum courses?
- Partially Does MWCC perform Criminal Offender Record Information (CORI) checks for students before they enter practicum courses at daycare centers?
- Partially Are the auxiliary services, Mount Fitness Center (MFC) and the Green Street Cafe (GSC), managed and operated efficiently and effectively?
- Complied Do these auxiliary services have documented goals and objectives that are monitored?
- Did not comply Are all costs that are associated with operating these auxiliary services included in financial management reports?
- Did not comply Do these auxiliary services analyze available system data to make potential operating decisions?
- Complied Has MWCC designed an updated strategic plan to define and meet the objectives and goals of its mission?
What the Auditor found
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."
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."
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 .
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Audit of Mount Wachusett Community College (December 27, 2024)College / University · December 27, 2024 - Audit of the Mount Wachusett Community College Foundation, Inc. (MWCCF)College / University · April 13, 2020
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Mount Wachusett Community CollegeCollege / University