Bristol Community College

This is a state performance audit of Bristol Community College covering July 1, 2012 through June 30, 2014.

“This report details the audit objectives, scope, methodology, and conclusions for the audit period, July 1, 2012 through June 30, 2014.”

The audit looked at whether the college had proper controls over property, spending, missing-property reporting, and campus crime reporting.

“In this performance audit, we examined certain BCC activities related to inventory of property and equipment, certain administrative expenditures, Chapter 647 of the Acts of 1989, and the federal Jeanne Clery Disclosure of Campus Security Policy and Campus Crime Statistics Act.”

These checks matter because they help show whether a public college is protecting property, spending appropriately, and following reporting rules.

“Based on our audit, we have concluded that BCC has established adequate controls and practices in the areas reviewed that were related to our audit objectives.”

If you live in Massachusetts, attend BCC, or pay taxes, the report says the areas reviewed were operating with adequate controls during the audit period.

“BCC is an accredited public two-year institution serving 20 cities and towns in southeastern Massachusetts.”

The auditor answered yes to all four audit questions and did not report significant deficiencies.

“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.”

The report does not list corrective actions; it says the auditor discussed the report with college management and considered their comments before issuing it.

“My audit staff discussed the contents of this report with management of the college, whose comments we considered in drafting this report.”

The audit is significant because BCC is part of the state public higher-education system and had 12,514 enrolled students as of June 30, 2014.

“As of June 30, 2014, BCC had 12,514 students enrolled.”

“Clery Act” means a federal law requiring colleges to report crimes on and near campus.

“The Clery Act requires colleges and universities to report crime on and near their campuses.”