Audit  Audit of Brockton Area Multi-Services, Inc. (BAMSI)

Finding 1
 

BAMSI charged $11,311 in nonreimbursable expenses to its state contracts.

Recommendations
 

1. BAMSI should cooperate with the state Operational Services Division (OSD) to resolve the identified issues regarding $11,311 of nonreimbursable costs and should reimburse the Commonwealth for any such costs that OSD determines must be repaid.
2. BAMSI should implement internal controls to ensure that its staff reviews all of the president and CEO’s expenses for reasonableness and allowability before they are paid.

Finding 2
 

BAMSI did not properly administer its inventory of fixed assets.

Recommendations
 

1. BAMSI should establish policies and procedures to accurately record purchases, maintain inventory, and record disposals of non-capital fixed assets that have been charged to state programs.
2. BAMSI should perform an annual physical inventory of these assets to reconcile assets on hand to what is recorded in the inventory.

Finding 3
 

BAMSI did not ensure that its board member application process was followed.

Recommendations
 

1. BAMSI should develop and implement a procedure to ensure that all applicants complete applications, should document the notification of rejections sent to rejected applicants, and should perform Criminal Offender Record Information reviews before newly appointed board members attend meetings.
2. BAMSI should update its board application website software to ensure that the software notifies the chairperson of the board affairs committee when an application is received.
3. BAMSI should maintain a log of applicants to ensure that the committee has received all applications.

Finding 4
 

BAMSI could not provide acknowledgment letters for all cash donations and misclassified some donations as not having any restrictions.

Recommendation
 

BAMSI should establish monitoring controls to ensure that it sends donor acknowledgment letters for all donations received and properly records donations with restrictions.