Audit of the University of Massachusetts Amherst
October 29, 2018 · University of Massachusetts Amherst · Read the full official report on mass.gov ↗
Published October 29, 2018 Audit covers July 1, 2014 – December 31, 2016 Under Suzanne M. Bump · 2011–2023
source
“Below is a summary of our findings and recommendations, with links to each page listed.”
Read the plain-English breakdown
This is a state performance audit of UMass Amherst covering selected activities from July 1, 2014 through December 31, 2016.
“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 the University of Massachusetts (UMass) Amherst for the period July 1, 2014 through December 31, 2016.”
Auditors looked at IT equipment records, purchase-card spending, and certain services for students covered by disability rights law.
“In this performance audit, we examined certain UMass Amherst activities related to the inventory of its information technology assets, certain expenditures made using its procurement cards (Procards), and the administration of certain services for students who are covered under the Americans with Disabilities Act of 1990.”
If you are a taxpayer, student, parent, or campus employee, this report shows whether public university systems are protecting money, following rules, and planning for student safety.
“A lack of personal emergency action plans could put student safety at increased risk during emergencies.”
The audit found that some restricted purchases were made with university cards, some card users split or exceeded purchase limits, emergency plans for students with disabilities were not documented, and grievance rules were not always followed.
“The UMass Amherst Office of Equal Opportunity and Diversity did not always follow its policy for resolving student grievances.”
The report recommends policy updates, better documentation, more training, and clearer procedures; UMass Amherst said it was taking steps to address the issues.
“Based on its response, UMass Amherst is taking steps to address our concerns in this area.”
The report is significant because it found weaknesses in routine spending oversight and disability-related processes, even though some tested areas, such as certain IT inventory controls and accommodations access, were found adequate.
“We determined that the data were sufficiently reliable for the purposes of audit testing.”
A Procard is a university purchasing card used by approved employees for routine, business-related purchases.
“The use of Procards simplifies the purchasing process for routine expenditures.”
4 figure(s) pending source verification - not shown
What the Auditor checked
- Complied Is UMass Amherst information technology (IT) equipment that was purchased at a cost of more than $2,000 during the audit period properly tagged?
- Complied Does UMass Amherst ensure that canceled procurement cards (Procards) are not used?
- Did not comply Does UMass Amherst comply with its Procard User Guide regarding restricted commodities such as gift cards, memberships, automotive services, gasoline, IT equipment, and furniture?
- Did not comply Does UMass Amherst restrict dovetailing of Procard transactions?
- Did not comply Has UMass Amherst developed an emergency evacuation plan that takes into account the needs of students with various disabilities, made it known to all relevant parties, and trained those parties on it?
- Complied Has UMass Amherst taken appropriate measures to ensure that students with disabilities have access to supplemental learning aids, services, and alternative learning and testing formats?
- Did not comply Has UMass Amherst taken appropriate action to rectify complaints from students with disabilities?
What the Auditor found
Why it matters: There is a higher-than-acceptable risk of misuse of university funds.
Standard: UMass Amherst Procard User Guide requirements for record management and prohibited procurement card purchases. ( UMass Amherst Procard User Guide )
3 recommendations
- If UMass Amherst wants to allow its staff to purchase restricted items using Procards, management should amend the university’s Procard User Guide accordingly.agency: agreed
- If UMass Amherst management does not want to make this policy change, it should take whatever measures it deems necessary to ensure that no restricted purchases are made with university Procards.agency: agreed
- UMass Amherst should ensure that all Procard transactions are supported by proper documentation such as monthly statements and receipts.agency: agreed
Agency response & Auditor reply
Agency: "The University of Massachusetts, Amherst (UMA) is committed to maintaining effective oversight of the Procard program."
Auditor: "Based on its response, UMass Amherst is taking measures to address our concerns in this area."
Why it matters: Allowing employees to exceed the single-purchase limit defeats the purpose of the Procard, which is to make small purchases.
Standard: The university Procard User Guide prohibits combined same-day purchases from the same vendor that exceed a cardholder’s single-purchase limit unless a one-time exception is requested. ( UMass Amherst Procard User Guide )
1 recommendation
- UMass Amherst management should review and update the university’s definition of dovetail purchases, amend its Procard User Guide accordingly, and provide additional user training to ensure that cardholders understand the definition of dovetailing.agency: agreed
Agency response & Auditor reply
Agency: "UMA will update its definition of dovetail in the Procard User Guide."
Auditor: "Based on its response, UMass Amherst is taking steps to address our concerns in this area by updating its Procard User Guide and redefining dovetailing as it relates to splitting an order/charge from a single vendor in a single day."
Why it matters: A lack of personal emergency action plans could put student safety at increased risk during emergencies.
Standard: UMass Amherst Residential Life Community Standards and National Fire Protection Association Emergency Evacuation Planning Guide for People with Disabilities. ( UMass Amherst Residential Life Community Standards; National Fire Protection Association Emergency Evacuation Planning Guide for People with Disabilities )
2 recommendations
- UMass Amherst should ensure that it documents each student’s personal emergency action plan in the student’s file, along with information on who discussed the plan with the student and when.agency: agreed
- UMass Amherst should consider using the NFPA planning guide to develop an emergency evacuation planning checklist for use during meetings with students.agency: agreed
Agency response & Auditor reply
Agency: "The Office of Environmental Health and Safety (EH&S) agrees with the findings that it has not always documented that the meetings took place between the EH&S Fire Safety Officers and . . . identified students with disabilities living in the residence halls."
Auditor: "Based on its response, UMass Amherst is taking steps to address our concerns in this area."
Why it matters: Grievances may have gone unresolved for extended periods without any agreement on how the settlement process should continue, which could negatively affect students’ wellbeing and/or classroom performance.
Standard: UMass Amherst Grievance Policy and Procedures requiring written agreement of all parties if informal settlement attempts extend beyond thirty calendar days. ( UMass Amherst Grievance Policy and Procedures )
2 recommendations
- UMass Amherst management should review and update the UMass Amherst Grievance Policy and Procedures to clarify the timeframes and definitions for both mediation and investigation, as well as the required documentation, to ensure compliance with this policy.agency: agreed
- If UMass Amherst management does not want to make this policy change, it should take the measures necessary to ensure that a written agreement is entered into among all parties if any informal attempt at settlement goes unresolved for more than 30 calendar days.agency: agreed
Agency response & Auditor reply
Agency: "Therefore, the University agrees with the recommendation to amend the policy and procedures to conform to existing practice."
Auditor: "Based on its response, UMass Amherst is taking steps to address our concerns in this area."
More audits of this entity
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IT-Related Controls at the University of Massachusetts AmherstCollege / University · April 30, 2012