Audit  Audit of the Massachusetts School Building Authority

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 Massachusetts School Building Authority (MSBA) for the period January 1, 2019 through June 30, 2021.

In this performance audit, we assessed whether MSBA prioritized school districts’ statements of interest (SOIs)¹ for the Core Program and the Accelerated Repair Program (ARP) in accordance with Section 8 of Chapter 70B of the General Laws. In addition, we determined whether MSBA had established written policies and procedures to govern prioritization for the Core Program and ARP.

Below is a summary of our finding and recommendation, with links to each page listed.

A PDF copy of the Audit of the Massachusetts School Building Authority is available here.

1.    According to MSBA’s website, “An SOI is a form that can be completed by cities, towns, and regional school districts (“Districts”) that are seeking funding from the MSBA. Submitting an SOI is the first step in the Massachusetts School Building Authority (“MSBA”) program for school building construction, addition/renovation, and repair grants. The SOI asks the District to state what it believes are the deficiencies in a school building and how those deficiencies fit the statutory priorities established in [Chapter 70B of the General Laws].”