Middlesex Community College's Use Of American Recovery And Reinvestment Act Funds

This is a state audit of certain Middlesex Community College activities from August 1, 2009 through April 30, 2010.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, we have conducted an audit of certain activities of Middlesex Community College (MCC) for the period August 1, 2009 to April 30, 2010.”

Auditors checked whether the college had proper controls, tracked program effectiveness, followed rules, and reported losses or thefts when required.

“The objectives of our audit were to assess the adequacy of MCC’s management control system for measuring, reporting, and monitoring the effectiveness of its programs and to evaluate its compliance with laws, rules, and regulations applicable to each program, including Chapter 647 of the Acts of 1989, An Act Relative to Improving the Internal Controls within State Agencies, regarding the requirement to report all unaccounted-for variances, losses, shortages, or thefts of funds or property to the Office of the State Auditor.”

The college received millions in federal stimulus money, so taxpayers had a stake in whether it was handled properly.

“During the audit period, MCC was awarded federal stimulus funds that totaled $5,771,716.”

The money helped keep student-facing college jobs and services in place, including advising, admissions, financial aid, student activities, and tutoring.

“These included positions in advising, academic computing services, admissions, registration, and financial aid, student activities and tutoring services.”

For the areas tested, auditors said MCC had adequate controls and followed applicable requirements.

“Based on our review, we have concluded that during the nine-month period ended April 30, 2010, MCC maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

At the time of the report, MCC expected to spend all of its stimulus funding by September 30, 2011.

“MCC officials stated that all of its ARRA funding will be fully expended by September 30, 2011.”

Most of the stimulus money spent during the audit period went toward keeping 97 academic and student support jobs.

“As shown above, the majority of the ARRA funds expended at MCC ($2,525,565) were used to retain 97 academic and student support personnel positions.”

ARRA means the federal stimulus funding discussed in the report; MCC planned to use it for payroll, utilities, security, technology, and work-study costs.

“MCC’s budget of these funds included amounts for state employee compensation; energy and utilities expenses; security services; an information technology (IT) upgrade; and Federal Work-Study payments.”