New State Audit Finds Needed Changes at MCLA in North Adams

A new audit released by the Office of State Auditor Suzanne Bump has found the Massachusetts College of Liberal Arts has not adequately safeguarded some of its property and equipment against misuse. The audit also showed MCLA was not properly overseeing procurement cards that are used for incidental purchases. Furthermore, a previous audit of MCLA from 2016 found similar issues related to inventory tracking and purchase policies. 

See the 2016 Audit Report HERE. 

Bump suggests that MCLA didn’t heed her department's 2016 survey. 

Time and again, our office has found issues at higher education institutions across the Commonwealth regarding inventory tracking and oversight of the procurement process. The Massachusetts College of Liberal Arts has not made improvements since our last audit and must be more diligent in its oversight in these areas which are critical elements to protecting against property misuse and project oversight... Although MCLA has a way to go, I am encouraged by the college’s response to our audit and the initial steps they’ve taken. ~ State Auditor Suzanne Bump 

 

The audit, which examined the period of July 1, 2018, through December 31, 2019, found MCLA did not properly administer its inventory of furniture and equipment. Specifically, the college was not properly tagging assets, adding assets to its inventory list, or conducting annual physical inventories. Of the 20 invoices and items reviewed during the audit, 13 - valued at $27,604 - were missing locations and 10 had did not have accurate or complete information. The audit recommended MCLA perform annual physical inventories and identify additional staff members to help with the process. 

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Additionally, the audit showed MCLA did not ensure that procurement card accounts were reconciled or that expenses were always supported by documentation or properly approved.  The audit also notes that cardholders did not submit procurement card logs to their supervisors, which is required under the college’s own policy. Based on its response, MCLA is taking steps to address these issues. 

You can read the full current audit report HERE. 

(The above information is taken directly from the press release provided to the Berkshire News Network by the Office of State Auditor Suzanne M. Bump.)