Administrative Procedure

Administrative Procedure  AP 617: Inspectional Services Functions

Date: 01/24/2024
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Table of Contents

617.1. Administrative Affairs Division (AAD) Inspectional Services Functions

The Administrative Affairs Division (AAD) is responsible for the Inspectional Services functions that provide the internal oversight of DOR.  AAD provides professional audit, inspection, evaluation, investigative, data governance, and analysis services which promote integrity, economy, and efficiency in the administration of the Commonwealth’s tax, child support, and municipal finance laws.  AAD is also responsible for promoting the safeguarding of Restricted and Confidential Information and facilitating a secure and safe working environment for all agency personnel. 

The offices within AAD maintain the integrity of DOR operations and foster public trust and confidence in DOR through the development and implementation of compliance programs, investigations, and risk-based operational and financial reviews of Departmental functions.  AAD uses quantitative and qualitative analytical tools to enhance the effectiveness and efficiency of DOR by providing internal consultancy and project management services throughout DOR.  Additionally, AAD promotes accountability, responsibility, and transparency throughout the organization by reviewing the efficiency and effectiveness of internal controls; providing oversight of comprehensive data security policies and information monitoring programs to protect the confidentiality, integrity and availability of highly sensitive restrictive and confidential information; facilitating and managing the sharing of mission critical information between DOR and various federal and state agencies; ensuring the safety and security of over 1,600 geographically dispersed employees located in 12 different offices and maintaining a security program that provides a holistic strategic and consistent approach to information, physical and personnel security for DOR. 

The offices in AAD responsible for providing Inspectional Services functions include: the Office of Ethics and Employee Responsibility and the Office of Internal Audit and Risk Management.

617.2. Office of Ethics and Employee Responsibility

The Office of Ethics and Employee Responsibility (OEER) promotes accountability and transparency by administering and enforcing the DOR Code of Conduct and employee professional standards.  OEER 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.  The office 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, OEER is concerned with employee safety issues, including physical security, ensuring that all such issues detected during the course of normal operations are properly addressed and ensures building security.  In addition, OEER 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 Ethics and Employee Responsibility at 617-626-2130 or in writing to:

Massachusetts Department of Revenue
Administrative Affairs Division
Office of Ethics and Employee Responsibility
P.O. Box 9567
Boston, MA 02114-9567

617.3. Office of Internal Audit and Risk Management

The Office of Internal Audit and Risk Management (Internal Audit) is responsible for performing independent financial and operational reviews of all DOR activities to verify adherence to laws and established policies and procedures.  Internal Audit is also responsible for facilitating the Department’s enterprise-wide risk management, promoting policy management and maintenance, evaluating the effectiveness and efficiency of internal controls, and recommending appropriate enhancements to the internal controls in order to address any potential vulnerabilities identified.  Additionally, Internal Audit contributes to DOR’s overall Information Security program by collaborating with the Executive Office for Administration and Finance Information Technology (ANF IT) to promote the safeguarding of information and mitigation of risks.  Internal Audit also performs continuous monitoring of employee accesses and use of DOR applications to provide assurance that employee accesses comply with DOR policies and procedures regarding acceptable use and confidentiality as well as state and federal privacy laws.

Referenced Sources:

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