State departments purchase a variety of human and social services for Commonwealth clients, such as residential services (group homes, shelters, etc.), counseling, special education, employment and training, health care, and other supportive services.

Unlike suppliers of commodities and other types of professional services, human and social service providers are required to comply with the Commonwealth's regulations for compliance, reporting and auditing. They must submit financial statements, i.e., the Uniform Financial Statements and Independent Auditor's Report (UFR), on an annual basis.

On the other hand, non-profit providers are in the unique position of being eligible to purchase off of current statewide contracts. Purchasing commodities and services directly from statewide contractors at the low prices negotiated by the Commonwealth, helps keep down the cost of operating the programs for consumers.

Please review related Human & Social Services policies, and contact the Operational Services Division's Audit Bureau at (617) 720-3172 for additional assistance.