| Organization: | Office of the State Auditor |
|---|---|
| Date published: | January 6, 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 Rehabilitation Commission (MRC) for the period July 1, 2018 through June 30, 2021.
In this performance audit, we determined whether (1) MRC maintained written agreements for on-the-job training (OJT) as required by Section 6.07(12) of Title 107 of the Code of Massachusetts Regulations; (2) MRC checked the debarred vendor lists maintained by various state and federal agencies (see Appendix) before awarding or renewing the vendor contracts as required by the “State Finance Law and General Contract Requirements” policy, which was jointly issued by the Office of the Comptroller of the Commonwealth (CTR) and the state Operational Services Division; (3) MRC updated its internal control plan to address the 2019 coronavirus (COVID-19) pandemic as required by CTR’s guidance; and (4) MRC ensured that employees managing COVID-19 funds received cybersecurity awareness training in accordance with the Executive Office of Technology Services and Security’s Information Security Risk Management Standard IS.010.
Below is a summary of our findings and recommendations, with links to each page listed.
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Finding 1 |
MRC did not ensure that it had written employment agreements for all individuals receiving its OJT services. |
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Recommendation |
MRC should establish monitoring controls to ensure that it executes formal written employment agreements between MRC, employers, and the participating individuals and maintains these agreements in the individuals’ consumer records. |
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Finding 2 |
MRC made payments totaling $497,493 to a vendor that was debarred and therefore not eligible to receive these payments. |
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Recommendation |
MRC should establish monitoring controls to ensure that MRC staff members check the debarment status of contractors before awarding or renewing contracts. These controls should include a requirement to document the monitoring. |
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