Audit of the University of Massachusetts Boston
January 19, 2021 · University of Massachusetts Boston · Read the full official report on mass.gov ↗
Published January 19, 2021 Audit covers July 1, 2017 – March 31, 2019 Under Suzanne M. Bump · 2011–2023
source
“UMass Boston did not ensure that some individuals were hired and compensated in a timely manner for work performed.”
Read the plain-English breakdown
This is a state performance audit of UMass Boston covering selected budgeting and hiring practices during July 1, 2017 through March 31, 2019.
“I am pleased to provide this performance audit of the University of Massachusetts Boston.”
The auditor looked at whether UMass Boston fixed budget and hiring issues that an outside auditor had previously pointed out.
“The purpose of our audit was to determine whether UMass Boston had taken measures to address certain management items in the areas of budget and hiring processes that were identified by an external auditor.”
Late hiring can mean late pay for workers, and it can also create money and budgeting problems for the university.
“Delayed hiring results in an unanticipated financial liability for UMass Boston and makes it difficult to manage payroll budgets and forecast their effect on the overall budget.”
If you work for a public employer, the basic issue is simple: people should be officially hired and put into payroll in time to be paid when the law requires.
“Every person having employees in his service shall pay weekly or bi-weekly each such employee the wages earned by him to within six days of the termination of the pay period.”
The auditor told UMass Boston to stop delayed hiring and train people involved in hiring so the process happens on time.
“UMass Boston should cease the practice of delayed hiring.”
UMass Boston said it had training, monitoring, and reminders in place, and said it would continue those efforts to reduce delayed hiring.
“The training program will be reprised, and monitoring and periodic communication maintained as the campus continues to emphasize the necessity of ensuring that employees are appointed in a timely way.”
This was not a one-off paperwork mistake: auditors found 1,465 delayed-hiring cases involving 1,083 employees.
“From a list of all 11,814 newly hired and rehired UMass Boston employees, we identified 1,465 occurrences of delayed hiring (representing a total of 1,083 employees).”
A variance report is a budget checkup: it compares what was actually spent with what had been budgeted, and lets departments explain differences.
“A variance report is a quarterly report that compares actual expenditures to the budget and allows departments to document reasons for adjustments.”
What the Auditor checked
- Complied Has UMass Boston added variance reports to its budget process?
- Complied Does UMass Boston conduct background checks for newly hired employees who receive benefits, in accordance with its internal policy dated September 16, 2015?
- Did not comply Does UMass Boston pay newly hired employees in accordance with the timeframes of Section 148 of Chapter 149 of the General Laws?
What the Auditor found
Why it matters: Delayed hiring created unanticipated financial liability and made payroll budgeting and forecasting more difficult.
Standard: Section 148 of Chapter 149 of the Massachusetts General Laws requires employees to be paid weekly or biweekly within six days of the end of the pay period. ( Section 148 of Chapter 149 of the General Laws )
1 recommendation
- UMass Boston should cease the practice of delayed hiring.
Agency response & Auditor reply
Auditor: "Based on the above response, UMass Boston is taking measures to address our concerns about the hiring process."
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- Audit of the University of Massachusetts Boston (December 26, 2024)College / University · December 26, 2024