MCLA’s Official Audit Report was issued in August of 2016, and noted conflicts between the College’s Travel Policy and the Procurement Card Policy. The audit report also noted several inventory issues during the previous administration, resulting in a need to update the Inventory Control Guidelines.
Vice president of Administration and Finance, Lawrence Behan, has made changes to the policies in need of updating, according to an e-mail interview with the Beacon.
“Administration and Finance reviews our Internal Control Policies annually and makes any appropriate changes at the end of each fiscal year,” Behan said. “Most do not require any change unless our business practices require the change or state guidelines mandate changes.”
However, the 2016 audit reported several missing items of MCLA property that have not been accounted for, and previous negligence to take count of the College’s inventory.
In MCLA’s Inventory Control Guidelines, Behan reviewed and clarified the responsibilities of the property officer position within the College, who is responsible for Inventory issues. A Property Officer is responsible to keep track of inventory each year, according to Behan, and is given a clear directive on how to report missing items to Public Safety and their requirement to complete the appropriate form.
The amount of missing property was brought to the College’s attention during the audit, which showed that stolen items had not properly been reported in earlier years leading up to 2016.
“These items brought to our attention by the State Auditor occurred during a period under the prior administration – President Grant and VP Stakenas,” Behan said. “Once brought to my attention and that of President Birge, we’ve moved quickly to address them accordingly with adjustments to our internal protocols.”
The conflict between the Travel Policy and the Procurement Card Policy resulted in $11,000 unapproved travel expenses charged to the Pro-Card.
The Procurement Card Policy allowed for expenses incurred with the Pro-Card to be reconciled during the monthly statement, according to Behan, but the Travel Policy required the estimated and approved cost of each trip in advance. Because of this, Behan has changed the Procurement Card Policy to now include pre-approval of expenses, which eliminated the conflict.