Harper gained access to the chief auditor’s account for the IRC’s online accounting platform and subsequently opened a new account with Choice Financial Bank — which is based in South Dakota — that was officially verified through the IRC auditor account, according to a copy of the report obtained by The Crimson.

The report stated that a financial stress test “to determine potential methods of attack as well as to observe officers’ responses, would be a helpful learning experience to plug holes in our defences and discover unknown risks.”

Between Sept. 29 and Nov. 20, around $170,000 was deposited into the separate bank account created by Harper, after which the funds were transferred back to the official account and full control over the accounts was restored.

It is unclear exactly when the IRC managed to fully restore access to the external account created by Harper.

Yulin Li, an external accountant hired by the IRC, first warned the IRC’s treasurer, Michael G. Baxter ’24, and the group’s chief auditor, Matas Kudarauskas ’25, about the breach in financial security on Oct. 20, when he asked for “more information” about a new bank.

Li followed up about the new bank two additional times on Oct. 26 and Oct. 31, before Kudarauskas told Li on Nov. 1 that the IRC had “found no record” of the new account.

The report’s conclusions offered a fierce indictment of the IRC’s financial officers over their slow response to Li’s increasingly panicked emails and an alleged lack of transparency with the IRC’s board of directors.

“The lack of urgency displayed by the Treasurer and Chief Auditor was extremely concerning,” the interim report stated. “For seven weeks money flowed out of the IRC and they did nothing.”

“It took a month of panicked warnings for our external auditor as well as others to help them make the change,” the report added.

The IRC’s board of directors was only informed about the financial vulnerability following an email from Harper, despite his recommendation in the stress test report that top leadership inform the full board, according to a person with knowledge of the situation.

“The lack of transparency with BoD is extremely concerning,”the report stated. “BoD needs to be aware of what is happening so it can assist with decision-making and take appropriate action to protect the organisation’s interests.”

‘My Illegal Removal’

Harper alleged that he suffered emotional damages over his ouster and demanded compensation for being unable to participate in several upcoming Model United Nations conferences, according to a Feb. 10 email obtained by The Crimson.

Harper alleged that his removal from the IRC was in breach of Massachusetts Law, pointing specifically to Massachusetts General Law Part 1 Title XXII Chapter 180 Section 18. The section states that corporations may not expel their members with less than a majority vote.

The IRC confirmed in a statement that its board voted to temporarily remove Harper as a member.

Harper’s small claims case against the IRC is for $7,000, the maximum amount for Massachusetts small claims.

The case, which was filed in Cambridge District Court on Feb. 19, is set to be heard on April 9.

In the email, Harper also wrote that all of his incurred legal fees will be charged to the IRC, per the organization’s by-laws.

Harper additionally requested that the IRC and Dean of Students Office acknowledge his “illegal” removal and ensure full reinstatement.

The IRC wrote in their Tuesday statement that the investigation conducted by a third party into Harper’s behavior concluded on Monday. The group did not disclose any details about the conclusions of the investigation.

The group’s board of directors will “vote on the timeline to reinstate Harper as a general member in good standing” of the IRC by early March, according to the statement.

“The Board denies any liability to Harper relating to the allegations in his complaint,” the IRC wrote. “At all times, the HIRC cooperated with school officials and the DSO.”

A College spokesperson declined to comment on the lawsuit.