Roxbury Community College (RCC) Reggie Lewis Track and Athletic Center

This is a state performance audit of Roxbury Community College’s management of the Reggie Lewis Track and Athletic Center from July 1, 2010 through March 31, 2012.

“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2010 through March 31, 2012.”

The auditor reviewed whether RCC kept accurate financial records, properly handled money coming in and going out, used revenue for the Center’s operations and capital needs, and followed applicable rules.

“Our audit objectives were to review and assess RCC’s internal controls over certain operations and activities at the Center and determine whether (1) the Center’s financial records were accurate and were being properly maintained; (2) receipts and expenditures were accurately accounted for; (3) revenues were collected and expended for operations and capital needs, as required by the Center’s appropriation; and (4) RCC complied with all applicable laws, regulations, and policies and procedures related to the operation of the Center in the areas reviewed.”

The Center is a public facility, so poor controls can mean lost public revenue, improper fees, weak safeguards over spending, and avoidable risk to people using the facility.

“As a result, there is inadequate assurance that all of the goods that RCC paid for were received in good condition, if they were received at all, and properly safeguarded against theft or misuse.”

If you are a taxpayer, student, athlete, parent, or community member, the report matters because it concerns whether a public sports facility is collecting money fairly, spending carefully, and protecting users.

“As a result, RCC cannot effectively ensure the safety of its students and staff as well as children, the disabled, and the elderly who have access to the RCC and/or the Center.”

The Center needed stronger management, clearer policies, better financial controls, and closer RCC board oversight.

“The board of trustees at RCC should immediately address issues pertaining to RCC’s overall management and operation of the Center.”

The audit recommended that RCC’s board strengthen oversight, set and enforce fee policies, improve contracts and cash handling, stop charging public high-school track leagues, fix purchasing and payroll controls, and complete required background checks.

“The Roxbury Community College Board of Trustees and the administration will review, modify and implement all policies, procedures, and practices, as well as appropriate staff responsibilities, to ensure accountability and compliance with all governing rule and regulations.”

A retained-revenue account means the Center could keep and spend certain money it collected, up to an approved limit, to run the facility and address capital needs.

“The Center’s appropriation, known as a retained-revenue account, allows the Center to collect and expend revenue up to a predetermined amount to operate the facility.”