Massasoit Community College

This is a state audit of selected financial activity at Massasoit Community College, a public two-year college in Massachusetts.

“MCC is a two-year public community college with approximately 4,100 students in day programs and 2,400 in continuing education evening courses.”

The Auditor reviewed whether the college properly collected money, recorded it, approved spending, documented expenses, and followed rules.

“The objectives of our audit were to review MCC’s internal controls to ensure that miscellaneous revenues due were collected and properly accounted for and that expenditures were properly authorized and documented; correctly classified, reported, and recorded; and in conformance with established criteria.”

The audit matters because the money involved came from public college operations, and weak controls make it harder to know whether funds were handled properly.

“As a result, there is inadequate assurance that MCC has properly collected, reported, recorded, and accounted for these types of operating revenues.”

If you are a student, taxpayer, employee, or parent, this affects whether college funds are used for education-related needs instead of undocumented or questionable expenses.

“Trust funds are used to complement state appropriations in order to ensure sufficient funding for an institution’s total needs.”

The main problem was not just one bad transaction; auditors found repeated gaps in policies, records, approvals, and oversight.

“MCC department heads and senior administrators did not establish an adequate plan to account for, monitor, and control expenditures at the various levels within MCC, and the Board of Trustees did not issue more specific trust fund guidelines.”

The audit recommended that the college tighten controls, improve documentation, strengthen oversight, and address tax and reporting problems.

“MCC should take immediate steps to comply with Chapter 647 of the Acts of 1989 and implement the guidelines established by the Office of the State Comptroller’s Internal Control guide to create proper accountability and safeguard the Commonwealth’s assets.”

The findings are significant because they covered millions in college trust-fund activity and identified more than $162,000 in questionable professional-development payments alone.

“Our audit disclosed that over $162,000 of the $261,867 allocated to MCC under a state appropriation for the payment to employees for educational needs and professional development was not supported by adequate documentation, was not disbursed for authorized purposes, and was disbursed to non-authorized persons.”

“Nonappropriated trust funds” means college-controlled money from sources like tuition, fees, grants, fines, and interest, used alongside state funding.

“The source of these trust funds included tuitions, fees, fines, grants, and interest income.”