Mount Wachusett Community College

This is a state performance audit of Mount Wachusett Community College, a public community college in Massachusetts.

“I am pleased to provide this performance audit of Mount Wachusett Community College.”

The State Auditor reviewed selected college activities, including trust funds, inventory, administrative spending, accounts receivable, and campus crime reporting compliance.

“In this performance audit, we examined certain MWCC activities related to trust funds, inventory of property and equipment, certain administrative expenditures, accounts receivable, and the federal Jeanne Clery Disclosure of Campus Security Policy and Campus Crime Statistics Act.”

The audit looked at whether public college money, property, spending, collections, and safety-reporting practices were being handled properly.

“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.”

If you are a student, parent, taxpayer, or local resident, the report says the reviewed systems at the college were working adequately during the audit period.

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

The auditor answered yes to every audit objective, meaning the reviewed controls and practices were found sufficient or effective.

“Are the financial and managerial controls over MWCC’s trust funds sufficient and effective to ensure that money is spent appropriately and in compliance with the funds’ purposes?”

The report does not list corrective actions or recommendations because it did not find significant deficiencies in the reviewed areas.

“We did not identify any significant deficiencies in those areas.”

This was a clean audit result for the areas reviewed: trust funds, property and equipment, administrative expenses, accounts receivable, missing-property reporting, and Clery Act compliance all received positive conclusions.

“We conducted this performance audit in accordance with generally accepted government auditing standards.”

The Clery Act is a federal law requiring colleges and universities to report crimes on and near campus.

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