PITTSFIELD, Mass. (WWLP) – A state audit that was conducted for COVID-19 relief funding at Berkshire Community College (BCC) shows financial records weren’t maintained efficiently, according to the Office of State Auditor Suzanne M. Bump.
The audit from March 1, 2020 through June 30, 2021 reports the financial activity for the federal funding provided by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. BBC was awarded three grants totaling $7,649,535 in COVID-19 funds and disbursed $3,009,518.16 of that amount.
According to the report, the following findings were issued:
- BCC did not collect and retain adequate detailed documentation to support expenditures charged to federal funding it received for emergency support.
- BCC did not have the required approval for all institutional-portion disbursements from HEERF I and HEERF II grants.
- BCC did not always ensure that its employees who had access to COVID-19 funding completed initial cybersecurity awareness training or annual refresher training.
“I am pleased to learn that BCC is committed to improving policies and procedures relative to cybersecurity awareness training and will introduce new software to ensure cybersecurity awareness training compliance,” said State Auditor Suzanne M. Bump.
The state has issued the following recommendations:
- BCC should create and implement monitoring controls to ensure that all required supporting documentation for its federal expenditures is collected and retained.
- BCC should create and implement monitoring controls to ensure that the required approval process for use of HEERF I and HEERF II funding is consistently followed.
- BCC should develop and implement policies, procedures, and controls to ensure that its employees with access to COVID-19 funding complete an EOTSS-compliant cybersecurity awareness training program.