Northern Essex Community College

This is a state performance audit of Northern Essex Community College covering July 1, 2013 through June 30, 2015.

“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2013 through June 30, 2015.”

The State Auditor reviewed selected college operations, including how the college protected assets, followed reporting rules, handled spending, complied with campus safety rules, and provided academic counseling.

“In this performance audit, we examined certain NECC activities related to the safeguarding of fixed assets, the reporting requirements of Chapter 647 of the Acts of 1989, certain administrative and trust-fund expenditures, and the federal Jeanne Clery Disclosure of Campus Security Policy and Campus Crime Statistics Act.”

If the college does not track its equipment properly, property could be lost, stolen, or misused without the college noticing quickly.

“As a result of these issues, the college’s fixed assets were not adequately safeguarded against potential loss, theft, or misuse.”

For students, taxpayers, and local residents, this matters because public college property is paid for with public resources and should be accounted for carefully.

“NECC is a member of the Massachusetts public higher-education system, which consists of 15 community colleges, 9 state universities, and 5 University of Massachusetts campuses.”

The college passed the audit areas reviewed except for fixed-asset inventory management.

“Does NECC properly administer its inventory of fixed assets?”

The college said it agreed with the recommendation and would name someone to oversee inventory, update records, and do inventory testing.

“NECC’s management is in agreement with the recommendation of the State Auditor to ensure complete compliance with all inventory control requirements.”

The problem was not just a small paperwork issue: auditors found missing or incorrect inventory information during testing, and many items lacked key purchase details.

“Upon further review of NECC’s inventory list, the Office of the State Auditor (OSA) determined that 1,571 of the 5,004 items on the list were missing original purchase dates and costs.”

“Fixed assets” means property and equipment the college owns, such as items that should be listed with a purchase date, cost, description, location, and final status.

“This inventory can be either electronic or on paper, as long as it records the date of purchase, amount, description, location and disposition of an item.”