In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor has conducted a performance audit of the Department of Higher Education (DHE) for the period March 27, 2020 through February 28, 2021. In this performance audit, we determined the following:
whether DHE ensured that it had interdepartmental service agreements or standard contract forms that provided guidance for the appropriate use of Governor’s Emergency Education Relief (GEER) funding with the institutions of higher education (IHEs) that received this funding
whether DHE updated its internal control plan in compliance with policies issued by the Office of the Comptroller of the Commonwealth
whether the DHE employees who were responsible for managing or administering GEER funding completed the required cybersecurity awareness training
whether DHE met with the Commonwealth Commitment Advisory Board (CCAB), a group of representatives from Massachusetts’s public IHEs that helps coordinate the MassTransfer Commonwealth Commitment Program, to review the program
whether DHE provided Massachusetts’s Board of Higher Education (BHE) with a report detailing the results of CCAB’s review of the MassTransfer Commonwealth Commitment Program.
Below is a summary of our findings and recommendations, with links to each page listed.
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DHE did not ensure that all employees who were responsible for managing and administering GEER funding completed annual cybersecurity awareness training.
DHE should develop internal controls to ensure that all employees complete the required training annually.
DHE should designate a department or individual to be responsible for overseeing the assignment and completion of …