Holyoke Community College

This is a Massachusetts State Auditor performance audit of Holyoke Community College covering July 1, 2014 through February 29, 2016.

“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2014 through February 29, 2016.”

Auditors checked whether the college fixed issues from an earlier audit and also reviewed administrative spending.

“During the current audit, we also examined HCC’s administrative expenditures.”

If technology is not tagged and listed quickly, equipment can be lost or misused before anyone notices.

“As a result, HCC’s inventory of IT fixed assets, which includes 5,464 items that cost approximately $3.8 million, are unnecessarily at risk of loss and misuse that could go undetected during the time the college owns the asset but has not included it in its inventory records.”

For students, taxpayers, and local residents, this matters because HCC is a public college serving more than 5,000 students and using public resources.

“As of spring 2016, HCC had a student population of 5,152.”

The college had improved some prior problem areas, but still needed better controls over IT inventory and consultant purchasing.

“However, improvements in its inventory process for information-technology (IT) equipment are still needed.”

The auditor recommended that HCC tag and record assets when received, and get at least three quotes for certain purchases between $10,000 and $25,000.

“HCC should obtain at least three competitive quotes from vendors when procuring goods or services that cost between $10,000 and $25,000 and are not obtained as part of one of the collective purchasing agreements available to the college.”

The audit did not say money was stolen, but it found weak controls that could make losses or overspending harder to prevent or detect.

“Without a competitive procurement process, HCC may not have received the best rates for these services.”

“Competitive quotes” means the college should compare prices from at least three vendors before buying certain goods or services, unless it is using an approved purchasing agreement.

“Purchases of goods or services greater than $10,000, and less than $25,000, which are not obtained from one of the collective purchasing agreements, must have three quotes attached to the requisition or contract for service.”