| Organization: | Office of the State Auditor |
|---|---|
| Date published: | October 24, 2023 |
Executive Summary
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 Board of Library Commissioners (MBLC) for the period July 1, 2020 through March 31, 2022. In this performance audit, we examined whether MBLC did the following:
- administered Coronavirus Aid, Relief, and Economic Security (CARES) Act funding for its Summer Software and Virtual Programming for Distance Learning Grant Programs in accordance with Remarks 2 and 3(c), and the award period, of the Institute of Museum and Library Services1 CARES Act Grant (award number LS-246539-OLS-20);
- implemented a post-construction review process for completed construction projects to ensure that the projects met their goals;
- updated its internal control plan to address the COVID-19 pandemic in accordance with the Office of the Comptroller of the Commonwealth’s “COVID-19 Pandemic Response Internal Controls Guidance,” dated September 30, 2020; and
- ensured that the employees responsible for managing COVID-19 grant funds completed cybersecurity awareness training as required by the state’s Executive Office of Technology Services and Security.
Our audit revealed no significant instances of noncompliance by MBLC that must be reported under generally accepted government auditing standards.
1. The Institute of Museum and Library Services is an independent agency of the federal government. According to its website, the institute’s mission “is to advance, support, and empower America’s museums, libraries, and related organizations through grantmaking, research, and policy development.”