Audit of the Worcester State University

This is a Massachusetts State Auditor performance audit of Worcester State University covering mainly March 1, 2020 through March 31, 2021, with some COVID relief fund testing extended through June 30, 2021.

“I am pleased to provide this performance audit of Worcester State University.”

Auditors checked whether the university followed federal and state rules when using COVID emergency higher education funds, and whether finance system users received required cybersecurity awareness training.

“The purpose of our audit was to determine whether WSU administered the federal assistance it received in accordance with the criteria established by US DOE and MDHE.”

The money was meant to help colleges and students deal with the effects of COVID-19, so the public has an interest in knowing whether it was used properly.

“The Coronavirus Aid, Relief, and Economic Security (CARES) Act, enacted by Congress on March 27, 2020, provided $30.75 billion for an Education Stabilization Fund (ESF) to prevent, prepare for, and respond to the impact of the 2019 coronavirus (COVID-19) pandemic.”

If you are a student, parent, taxpayer, or community member, the key takeaway is that auditors did not find major reportable problems in how WSU handled the reviewed relief money and training requirements.

“Below is a list of our audit objectives, indicating each question we intended our audit to answer and the conclusion we reached regarding each objective.”

For every audit question listed, the auditor concluded that WSU met the requirements reviewed.

“Our audit revealed no significant instances of noncompliance that must be reported under generally accepted government auditing standards.”

The report does not list corrective actions or recommendations, because it did not identify significant reportable noncompliance.

“My audit staff discussed the contents of this report with management of the university.”

WSU received about $11.9 million in COVID-related grants reviewed in this audit, and had spent about $8.47 million by June 30, 2021.

“Below is a summary of WSU’s financial activity related to COVID-19 funding from March 1, 2020 through June 30, 2021.”

HEERF means Higher Education Emergency Relief Fund, the federal COVID relief program for colleges and their students.

“The ESF also allocated money for the Higher Education Emergency Relief Fund (HEERF) Program.”