DANBURY, Conn. — Western Connecticut State University was criticized in a report from state auditors for several instances where proper documentation for purchases was not followed.
The university was also criticized for the tracking of football ticket sales and revenue, cited for their failure to test their disaster plan since 2013, allowing access to computer systems for terminated employees, and not properly disposing of computer storage devices.
State agencies are routinely audited, and their reports are made public. The audits highlight a variety of practices and policies for state agencies, from payroll to inventory control.
Western Connecticut State University responded to the report by implementing new guidelines and procedures to address the issues raised.
Auditors released their report on Thursday for the fiscal years that ended June 30, 2020, and June 30, 2021.
Some of the findings included:
Auditors looked at five instances where a total of $1,453,346 in purchase orders were not approved by an appropriate official. The report said, "In two instances, totaling $134,810, goods were ordered and received prior to the creation and approval of a purchase order. The university could not provide a purchasing requisition and a purchase order to support a $93,280 purchase." WCSU said they have revised procedures for purchase orders effective August 31, 2021, which addresses the problems cited.
In five instances, totaling $586,298, the university did not document a price comparison. In one case, WCSU did not adequately provide documentation in justifying selecting a certain vendor for a $79,730 purchase.
WCSU said they have revised procedures for purchase orders effective August 31, 2021, which addresses the problems cited.
Auditors looked at $46,913 in P-Card purchases made by six individuals and three departments, covering three months during the audited period.
They found:
- In 11 instances, totaling $35,348, the cardholder did not sign, date, or promptly complete the reconciliation of P-Cards to purchases.
- In two instances, totaling $3,937, someone other than the assigned cardholder made a purchase.
- In eight instances, the university paid $112.74 in sales tax on three P-Cards despite its tax-exempt status.
- In seven instances, totaling $6,046.36, P-Card purchases lacked sufficient support that they were properly requested, reviewed, authorized, approved, executed, or documented in accordance with purchasing guidelines.
Additionally, auditors examined all purchases by one cardholder who worked in the Office of Institutional Advancement and noted 11 payments which totaled $9,050, for donations to non-profit organizations. Auditors said the university did not provide sufficient evidence to support its assertion that the payments were sponsorships.
READ THE FULL REPORT HERE:
WCSU said in response to the audit item that it has distributed new P-Card guidelines as of February 7, 2022. The individual cardholder in question has been instructed to provide better documentation for sponsorships.
Auditors looked at the documentation for seven electronic storage devices disposed of during the audited period. The university could not provide adequate documentation to verify that it erased and disposed of the devices in a proper manner. The university said it has revised the process by which computers are retired and has provided better tracking.
Also under criticism was the handling of aspects of football ticket sales. In five instances examined, the university did not maintain sufficient documentation confirming the number of [football] tickets sold or reconcile the amount of money collected to ticket sales. Also, there was a lack of accountability over ticket inventory, as the university did not retain unsold tickets. The university said they have changed the procedure for tracking and selling tickets, including having the bursar's office processing revenues, on Monday after the game.
The review of the disaster recovery plan revealed that the university had not formally and thoroughly tested its disaster recovery plan since May 31, 2013. Since the audit, the university made changes to staffing to schedule disaster plan testing every year by June 30.
The audit found that employees who left the university were not shut out from accessing internal systems in a timely manner. Of the former employees examined, it took 20 to 105 days after they separated from the university for access to be shut off. In one instance, the university could not provide documentation supporting when it terminated the employee’s access. WCSU said they have implemented a policy change that will shut off access through Human Resources on the last day of employment.
The university purchased $5,580 in gift cards for the Lyme disease program during the audit period. Effect: It was unclear if the program properly distributed gift cards because the university did not implement control procedures to confirm each recipient’s participation in the research program and receipt of gift cards. The university said they had instituted a new policy in 2020, but failed to communicate the details to employees.
Doug Stewart is a digital content producer at FOX61 News. He can be reached at dstewart@fox61.com.
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