Bridgewater State University

This is a Massachusetts State Auditor review of federal stimulus funds received and spent by Bridgewater State University.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, we have conducted an audit of American Recovery and Reinvestment Act (ARRA) funds received and expended at Bridgewater State University (BSU) for the period August 1, 2009 to March 31, 2010.”

The audit checked whether BSU had good controls for tracking the money and whether it followed the legal rules for the programs.

“The objectives of our audit were to assess the adequacy of BSU’s management control system for measuring, reporting, and monitoring the effectiveness of its programs and to evaluate compliance with laws, rules, and regulations applicable to each program.”

BSU received a large amount of federal stimulus funding, so the public has an interest in whether that money was protected and used properly.

“During our audit period, BSU was awarded federal stimulus funds that totaled $11,288,126.”

For an ordinary citizen, the key takeaway is that the auditor did not find major control problems in the areas tested.

“Our tests in the above-mentioned areas disclosed no material weaknesses.”

The audit’s bottom line was clean for the areas reviewed: controls were adequate and rules were followed.

“Based on our review, we have concluded that during the eight-month period ended March 31, 2010, BSU maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

The report does not order corrective action or list follow-up steps; it simply reports that no material weaknesses were found.

“Our tests in the above-mentioned areas disclosed no material weaknesses.”

This matters because BSU had spent about 29% of its awarded stimulus funds by March 31, 2010, and the auditor found the reviewed spending and controls acceptable.

“As of March 31, 2010, BSU had expended $3,241,485, or 29%, of the total federal stimulus funds awarded, as detailed in the table below:”

ARRA means the federal stimulus law, and the audit looked at whether those funds were tracked, documented, protected from misuse, and kept separate in accounting records.

“Recordkeeping procedures to verify that ARRA programs are properly authorized, supported by adequate documentation, and accounted for separately within the agency’s accounting records”