Westfield State University

This is a Massachusetts State Auditor performance audit of selected Westfield State University activities from July 1, 2014 through February 29, 2016, with some property-and-equipment work extended to March 9, 2016.

“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2014 through February 29, 2016.”

Auditors reviewed university spending, property and equipment records, required reporting, campus safety reporting, and whether earlier recommendations had been put into practice.

“In this performance audit, we examined certain WSU activities related to administrative expenditures, inventory of property and equipment, Chapter 647 of the Acts of 1989, the federal Jeanne Clery Disclosure of Campus Security Policy and Campus Crime Statistics Act, and WSU’s implementation of recommendations made by the Office of the Inspector General and the Office of the State Comptroller that were related to our current audit objectives.”

If a public university does not accurately track its equipment, public assets can be lost, stolen, misused, or disposed of improperly without timely detection.

“As a result, the university’s fixed assets, which had a value of $16,914,534 as of March 9, 2016,3 were not adequately safeguarded against potential theft or misuse.”

For taxpayers, students, and families, this matters because Westfield State is part of the public higher-education system and is responsible for protecting public resources used to operate the university.

“WSU 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 main problem was not spending or campus safety reporting; it was weak control over fixed assets: inaccurate records, incomplete annual inventories, and improper disposal of equipment.

“No; see Findings 1a, 1b, and 1c”

The auditor recommended that WSU clean up its inventory records, perform full annual inventories, follow disposal rules, update procedures, and train staff; WSU said it was revising policies, improving reporting, and communicating requirements to employees.

“WSU should take the measures necessary to ensure that the information in its inventory record is accurate and up to date, including promptly reporting inventory location changes to the Inventory Control Office; that it performs an annual inventory of all its fixed assets, including those used off campus, and reconciles any discrepancies; and that it properly disposes of fixed assets in accordance with its policies.”

The findings are significant because the audit found weaknesses in controls over more than $16.9 million in university assets, including assets not physically verified for years.

“The existence of a total of 492 fixed assets that cost a total of $917,255 has not been physically verified since as early as 2007.”

“Fixed assets” means longer-lasting university property worth tracking, such as equipment valued at $1,000 or more. “Chapter 647” is a state rule requiring agencies to report missing money or property.

“Accurate records must be created and maintained for each fixed asset with a value of $1,000 or more and an expected useful life longer than one year.”