| Organization: | Office of the State Auditor |
|---|---|
| Date published: | June 11, 2025 |
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 Emergency Management Agency (MEMA) for the period March 1, 2020 through June 30, 2023.
The purpose of our performance audit was to determine the following:
- whether MEMA fulfilled COVID-19 resource requests accurately and timely in accordance with Sections 3.1 and 3.2 of MEMA’s “Concept of Operations for Managing Resource Requests”;
- whether MEMA assisted applicants with public assistance grant applications related to COVID-19 in accordance with certain aspects of Section IV(A) numbers 1, 8, 12, 13, 14, 17, and 21 of MEMA’s “State Administrative Plan for the [Federal Emergency Management Agency] Public Assistance Grant Program”;
- whether MEMA collaborated with the Operational Services Division and the Department of Public Health (DPH) in coordinating COVID-19 resource management and delivery; and
- whether MEMA had controls in place over the receipt, expense, and reporting of COVID-19 funds in accordance with MEMA’s reimbursement and payment practices.
In addition to the conclusions we reached regarding our audit objectives, we also identified issues not specifically addressed in our objectives. For more information, see Other Matters.
Below is a summary of our finding, the effect of that finding, and our recommendation, with links to each page listed.
| Finding 1 | MEMA did not develop or implement internal controls to ensure compliance with the reporting requirements of its intergovernmental service agreements (ISAs) with the Executive Office for Administration and Finance (ANF) or DPH. |
| Effect | MEMA’s failure to submit the required biweekly reports to ANF and the required final report to DPH constitutes noncompliance with contractual obligations and regulatory requirements. This lack of reporting undermines transparency and accountability in tracking ISA-related expenditures and performance and may have hindered effective oversight by both ANF and DPH. |
| Recommendation | MEMA should develop and implement internal controls or procedures to ensure that it submits all required reports in a timely manner. MEMA should also designate responsible employees to monitor compliance with reporting obligations. |
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Open PDF file, 539.84 KB, Audit Report - Massachusetts Emergency Management Agency (English, PDF 539.84 KB)