Compliance, Reporting and Auditing for Human and Social Services
Friendly Reminder: Please update your contact information via the "Edit Profile" link in the upper right hand corner of the webpage after you have signed in. OSD uses this information to contact you for UFR purposes and to inform you about your eligibility to buy off of Statewide Contracts.
General Audit and Compliance Requirements This high level summary provides a general overview of the audit requirements and policies (detailed in the manuals below). It is intended for departments, contractors and other interested parties.
Fair Information Practices Act (FIPA) notification
Manuals and Regulations:
UFR Audit and Preparation Manual for 2012
UFR Auditor's Compliance Supplement for 2012
- Corrective Action Plan Template
- 808 CMR 1.00, Compliance, Reporting and Auditing for Human and Social Services
- 801 CMR 21.00, Procurement of Commodities and Services, Including Human and Social Services
Templates:
FY 2012 Excel UFR Template - Up to 40 Programs
file size 3MB
FY 2012 Excel UFR Template - Up to 120 Programs (more than 40 programs)
file size 6MB
Note: Please do not add worksheets to the template. Alterations will prevent submitting your filing to OSD.
The Operational Services Division, as the responsible oversight entity, has established standard methods of complying with various federal and state requirements for human and social services contracts and private special education programs.
The Commonwealth has an obligation to establish a strong system of public accountability as well as to protect the interests of the consumers being served by Commonwealth departments. This is accomplished through the Uniform Financial Statements and Independent Auditor's Report (UFR) which contractors must file with OSD on an annual basis.
The UFR eFile system allows human and social service contractors to file their annual financial statements via the Internet. It also provides these statements to the general public at no charge. Subscribers may access the financial information in a variety of additional ways for a nominal fee.
The links on this page go to resource materials associated with the filing of the UFR. Please note that certain documents, e.g., those containing signatures, must be scanned into a document imaging format prior to uploading them to this system.
As you upload UFR materials, please note the timeout period is 20 minutes if no activity has occurred. Therefore, we suggest you have all documents prepared and ready to upload prior to starting the submission.
User Guides:
- Public
Sample Documents:
- Audit Services Checklist and Certification Form
- Board Acknowledgement Letter
- Certification Page from Health Care Finance and Policy Cost Report
- Written Request for Extension
- Written Request for Prior Approval
Other Documents:
Certain documents must also be created for upload. We have not provided blank forms or samples for the following documents because the information contained in them varies to such a degree that a sample would not be helpful.
- Accountant's Review Report
- Attorney General's PC Form/IRS 990 - for help with this form, please see the IRS website.
- Audited Financial Statements (non-Excel format)
- Auditor's Management Letter
- Auditor's Report on Internal Controls/Compliance - GAGAS
- Independent Auditor's Report
- IRS Tax Return
- Notes to Financial Statements
- OMB Circular A-133 - for help in completing these documents, please see the Office for Management and Budget website
- Reviewed Financial Statements (non-Excel format)
- Schedule of Eliminating Entries
- Written Request for Waiver
