Procedures
617.1. Inspectional Services Division
617.2. Office of Internal Affairs
617.3. Office of Internal Audit
617.4. Office of Federal/State Exchange
617.5. Office of Facilities Management
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617.1. Inspectional Services Division 

The Inspectional Services Division (ISD) is the internal oversight function of the Department of Revenue (DOR) responsible for maintaining the security and integrity of DOR operations.  ISD provides independent audit, investigation, consulting, evaluation and program monitoring services to the Department. 

ISD promotes the responsible administration of the tax, child support, and municipal finance laws of the Commonwealth and the development of a results oriented culture of accountability, responsibility, transparency, and risk awareness.  These goals are achieved by ensuring adequate security controls to monitor the disclosure, transfer and destruction of state and federal tax information; reviewing the efficiency and effectiveness of internal controls; assessing operational compliance with all applicable laws, rules, policies and procedures; accounting for Department assets and appropriate safeguarding measures; evaluating the overall effectiveness of the Department’s goals and objectives; conducting employee awareness training; and investigating allegations or impropriety.

The Division is comprised of the Office of Internal Affairs, the Office of Internal Audit, the Office of Federal/State Exchange and the Office of Facilities Management.

617.2. Office of Internal Affairs

The Office of Internal Affairs (Internal Affairs) promotes accountability and transparency by administering and enforcing the DOR Code of Conduct and employee professional standards.  Internal Affairs investigates all allegations of misconduct involving DOR employees, including those where non-DOR employees threaten, harass or attempt to inappropriately influence employees during the performance of their official duties.  Internal Affairs provides employee awareness training with regard to employee misconduct, confidentiality and integrity and performs background investigations on all prospective DOR employees, contractors, interns and consultants.  Further, Internal Affairs is concerned with employee safety issues, including physical security, ensuring that all such issues detected during the course of normal operations are properly addressed.  In addition, Internal Affairs acts as liaison with other Federal, state and municipal law enforcement agencies, relative not only to on-going investigations, but also in providing necessary assistance when requested by these outside agencies.

Anyone who suspects or has knowledge of misconduct or impropriety involving a DOR employee is encouraged to contact the Office of Internal Affairs at 617-626-2130 or in writing to:

Inspectional Services Division
Office of Internal Affairs
P.O. Box 9567
Boston, MA 02114-9567


617.3. Office of Internal Audit

The Office of Internal Audit performs independent financial and operational reviews of all DOR activities to verify adherence to laws and established policy and procedures.  Internal Audit performs the Department’s enterprise wide risk assessment, evaluates the effectiveness and efficiency of internal controls and recommends appropriate enhancements to the internal controls in order to address any potential vulnerability identified.  Additionally, Internal Audit contributes to DOR’s overall Information Security program by reviewing new and/or existing computer and network systems, as well as any system modifications, for security vulnerabilities and recommends actions to alleviate identified issues.  Internal Audit also performs continuous monitoring of employee accesses and use of DOR information systems to provide assurance that employee accesses abide by DOR policies and procedures regarding acceptable use as well as strict adherence to state and federal laws relating to confidentiality and disclosure.

617.4. Office of Federal/State Exchange

The Federal/State Exchange Office functions as a liaison to the Internal Revenue Service and to other federal and state agencies and offers a wide variety of tax services that are readily available to those employees specifically authorized to work with federal tax data. 

The Federal/State Exchange Officer coordinates the safeguarding and disclosure guidelines contained within IRS Publication 1075, Tax Information Security Guidelines for Federal, State and Local Agencies – Safeguards for Protecting Federal Tax Returns and Return Information, assuring the IRS through their Safeguard Activity Report that adequate security controls are in place to monitor and disclosure, transfer and destruction of federal tax data information.   

617.5. Office of Facilities Management

The Office of Facilities Management is responsible for the administration and management of DOR facilities and leased office space to ensure a safe, qualify environment for employees and customers in support of the agency’s mission of administering and enforcing the tax, child support and municipal finance laws of the Commonwealth in a fair, firm and honest manner.