| Organization: | Office of the State Auditor |
|---|---|
| Date published: | December 27, 2024 |
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 Commission on the Status of Women (MCSW) for the period January 1, 2021 through December 31, 2023.
The purpose of our audit was to determine whether MCSW complied with the annual reporting requirements on the results of its findings, activities, and recommendations of the preceding year on matters concerning women; developed and implemented policies and procedures to ensure that newly appointed and reappointed commissioners provided MCSW with signed Certificates of Receipt of Open Meeting Law materials as required by Section 20(h) of Chapter 30 of the General Laws; and ensured that MCSW newly appointed and reappointed commissioners completed the Conflict of Interest Law online training course1 as required by Section 28 of Chapter 268A of the General Laws.
Below is a summary of our findings, the effects of those findings, and our recommendations, with links to each page listed.
| Finding 1 | MCSW did not always submit its annual reports in a timely manner, thereby precluding timely review by the Governor and the clerks of the House of Representatives and Senate. |
| Effect | If MCSW does not submit its annual reports to the Governor and the clerks of the House of Representatives and Senate on time, then these governing bodies will not have the information necessary to adequately review MCSW’s findings and activities for the preceding year. This could negatively affect MCSW’s ability to identify issues and advocate for legislation to advance the interests of women and girls in the Commonwealth. In addition, without this oversight, MCSW is also at greater risk of inappropriate spending on activities that do not align with its mission. |
| Recommendation | MCSW should ensure that it submits its annual report in a timely manner to the Governor and to the clerks of the House of Representatives and Senate. |
| Finding 2 | MCSW did not ensure that all commissioners had signed certificates of receipt of Open Meeting Law materials and completed Open Meeting Law training. |
| Effect | Without evidence that newly appointed or reappointed commissioners receive the Open Meeting Law materials and complete the training within the required time frames, there is an elevated risk that commissioners may be unaware of their responsibilities and could potentially violate the law. |
| Recommendation | MCSW should continually monitor its compliance with the Open Meeting Law material certification and training requirements. |
| Finding 3 | MCSW did not ensure that all commissioners completed the required Conflict of Interest Law training. |
| Effect | Without completing the training, commissioners could inadvertently commit ethical violations, potentially negatively impacting the reputation and effectiveness of MCSW. |
| Recommendation | MCSW should implement monitoring controls to ensure that it adheres to its policies and procedures and complies with the Conflict of Interest Law training requirements. |
Although not within the scope of our original objectives, we identified activities that we believe warrant commendation, which we outlined in the Other Matters section of this report. This specifically pertains to the Massachusetts Equal Pay Act, which was co-authored by MCSW, as well as MCSW’s report on the impact of COVID-19 on women of color.
1. The training program provides employees who are subject to the Conflict of Interest Law with information on how the law governs situations where their public responsibilities conflict with personal interests. These situations include receipt of gifts, favoritism toward family or friends, and decisions benefiting personal financial interests. The training explains how to recognize and properly address these situations.
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Open PDF file, 732.95 KB, Audit Report - Massachusetts Commission on the Status of Women (English, PDF 732.95 KB)