Bristol Community College

This is a Massachusetts State Auditor report on Bristol Community College and its use of federal recovery grant money.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, we have conducted an audit of certain activities of BCC for the period August 7, 2009 through March 31, 2011.”

Auditors checked whether the college had proper controls, spent the money for allowed purposes, followed rules, reported correctly, and tracked jobs created or kept.

“The objectives of our audit were to evaluate BCC’s controls over American Recovery and Reinvestment Act (ARRA) expenditures; determine whether ARRA funds were expended for their intended purposes and in compliance with applicable laws, rules and regulations; determine whether BCC is complying with ARRA accounting and reporting requirements, as well as, other grant requirements and identify the number of jobs created and/or retained reported by BCC.”

The report matters because it reviewed $5.8 million in public funds meant to support education during the recovery period.

“During our audit period, BCC, through BHE, received American Recovery and Reinvestment Act (ARRA) grants under the Educational Fiscal Stabilization Fund Program totaling $5,819,748.”

For residents, the money helped keep college employees working, paid utility bills, and supported a dual enrollment program for high school students.

“BCC used the funds to retain approximately 81 full- and/or part-time teachers, administrators, and clerical staff.”

The auditor concluded that Bristol Community College spent the ARRA money as intended and followed the rules for the areas reviewed.

“Based on our review we have concluded that, for the period August 7, 2009 through March 31, 2011, BCC used ARRA funds for their intended purposes; maintained adequate management controls; and complied with applicable laws, rules, and regulations for the areas tested.”

The report does not list required fixes or penalties; the grant period was scheduled to end on September 30, 2011.

“The grant period began August 7, 2009 and ends September 30, 2011.”

This is a clean audit result for the areas tested: the auditor found the money was protected, documented, and used properly.

“Internal controls developed to ensure that ARRA funds are safeguarded against theft, loss, or misuse and are properly accounted for.”

ARRA means the federal American Recovery and Reinvestment Act, a recovery program that sent funds to states and institutions after the 2008 financial crisis.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, we have conducted a review of funds provided to BCC (through the BHE) from the American Recovery and Reinvestment Act (ARRA) of 2009 for the period August 7, 2009 through March 31, 2011.”