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Massachusetts State Auditor

Audit of the Department of Higher Education

The audit found that Department of Higher Education (DHE) did not ensure that all employees who were responsible for managing and administering Governor’s Emergency Education Relief funding completed annual cybersecurity awareness training. The audit also found that DHE did not meet with the Commonwealth Commitment Advisory Board (CCAB) to review the MassTransfer Commonwealth Commitment Program and did not provide reports or communications to the Board of Higher Education regarding CCAB’s review of the MassTransfer Commonwealth Commitment Program.
Massachusetts State Auditor

Audit of the Massachusetts Cultural Council

We found that Massachusetts Cultural Council (MCC) did not verify artists’ eligibility prior to issuing grants totaling $1,456,000 from the MCC's COVID-19 pandemic relief funding. We also found that MCC’s Internal Control Plan was not updated with a COVID-19 component. Additionally, the OSA found that MCC did not ensure all employees completed the required annual cybersecurity awareness training.
Massachusetts State Auditor

Audit of the Bridgewater State University

In this performance audit, we reviewed Bridgewater State University's (BSU) use of funding from the Education Stabilization Fund (ESF) received through the CARES Act and the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA). BSU received grant funding under two components of the ESF: direct funding from the United States Department of Education (US DOE), and funding from the Massachusetts Department of Higher Education (MDHE). The purpose of our audit was to determine whether BSU administered the federal assistance it received in accordance with the criteria established...
Massachusetts State Auditor

Audit of the Bunker Hill Community College

In this performance audit, we reviewed financial activity from federal funding provided by the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act, and the Governor’s Emergency Education Relief (GEER) Fund. In addition, we reviewed Bunker Hill Community College’s (BHCC) compliance with the Office of the Comptroller of the Commonwealth’s guidance on revisions to its internal control plan to address operational changes due to the COVID-19 pandemic. The audit found BHCC did not accurately record and report the institutional portion of Higher Education Emergency Relief...
Massachusetts State Auditor

Audit of the Middlesex Community College

In this performance audit, we reviewed financial activity from federal funding provided by the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA), and the American Rescue Plan (ARP) Act. Middlesex Community College (MCC) received grant funding under two components of the CARES Act’s Education Stabilization Fund: direct funding from the United States Department of Education (US DOE) and funding from the Massachusetts Department of Higher Education (MDHE). The purpose of our audit was to determine whether MCC administered the CARES Act, CRRSAA, and ARP Act...
Maryland State Legislative Auditor

Review of Certain Emergency Procurements Related to the State of Maryland’s COVID-19 Response

This review was initiated by the Office of Legislative Audits, and it represents an expansion of an earlier limited review that was undertaken based on a joint request from the chairs of the Senate Education, Health, and Environmental Affairs and the House Health and Government Operations Committees for a review of two COVID-related emergency procurements. This current report includes the results of our review of the emergency procurement and accountability of medical supplies from Blue Flame Medical. In addition, during the course of our review, we identified 848 emergency procurements...
Maryland, Montgomery County Inspector General

COVID-19 Rental Assistance Programs

At the time we initiated this review, the Montgomery County Council had appropriated almost $24 million through three separate resolutions to provide rental assistance to residents negatively impacted by the COVID-19 pandemic. The appropriations funded the COVID-19 Rental Assistance Program, administered by the Housing Opportunities Commission of Montgomery County and the COVID-19 Rental Relief Program administered by the Department of Health and Human Services. We conducted this review to determine (1) if vulnerabilities exist in either program that create opportunities for fraud or abuse...
Massachusetts State Auditor

Greenfield Community College: For the Period March 1, 2020 through September 30, 2020

In this performance audit, we reviewed financial activity from federal funds provided by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Greenfield Community College (GCC) received grant funds under two components of the CARES Act’s Education Stabilization Fund: direct funding from the United States Department of Education (US DOE), provided through the Higher Education Emergency Relief Fund (HEERF), and funding from the Massachusetts Department of Higher Education (MDHE), allocated through the Governor’s Emergency Education Relief Fund. The purpose of our audit was to...
Maryland State Legislative Auditor

Review of Procurement of Certain COVID Tests

We have conducted a special review of the procurement and related use of COVID tests from LabGenomics, a foreign-based healthcare company. We also reviewed the circumstances surrounding the termination of two State employees after they had raised concerns related to the COVID tests. Our review was initiated based on a joint request from the chairs of the Senate Education, Health, and Environmental Affairs and the House Health and Government Operations Committees for a review of two COVID-related emergency procurements.
Maryland, Montgomery County Inspector General

Public Health Emergency Grant Program

We conducted this review to examine whether adequate policies, procedures, and controls were in place and followed to efficiently and effectively manage the administration and execution of the public Health Emergency Grant Program. We were also concerned that the speed with which the program was implemented may have resulted in errors that disadvantaged intended grant recipients.