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Audit

Audit  Audit of the Military Division of the Commonwealth

The Office of the State Auditor has conducted a performance audit of the Military Division of the Commonwealth (MIL) for the period July 1, 2019 through December 31, 2021.

Organization: Office of the State Auditor
Date published: January 10, 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 Military Division of the Commonwealth (MIL) for the period July 1, 2019 through December 31, 2021.

The purpose of this audit was to determine whether MIL administered reimbursements for tuition and fee waivers as required by the state budget for fiscal years 2020, 2021, and 2022. We also determined whether MIL complied with the terms of the contracts to which it agreed in its interdepartmental service agreements (ISAs) with the Executive Office for Administration and Finance and the Department of Elementary and Secondary Education.

Below is a summary of our findings and recommendations, with links to each page listed.

Finding 1
 

MIL did not ensure that the data from the Massachusetts National Guard Tuition System was reliable and did not retain adequate source documents for tuition reimbursement.

Recommendations
 
  1. MIL should strengthen and follow its internal controls for the Massachusetts National Guard Tuition System and for the tuition and fee waiver process to ensure that it is operating as intended. Specifically, MIL should strengthen internal controls to ensure that it does the following:
  • Prevents anyone from deleting records in MIL’s National Guard Tuition System without MIL’s approval, which should only occur through a documented process and

•      Requires routine reconciliations between MIL’s National Guard Tuition System and the information provided by the state colleges or universities to ensure that the reimbursements are accurate and not duplicative.

  1. MIL should create policies and procedures for the denial, revocation, and approval of certificates of eligibility. MIL should train its employees on these policies and procedures to ensure that MIL employees consistently follow the process.
  2. MIL should maintain all records provided by state colleges and universities, including approved certificates of eligibility and reimbursement request forms.
  3. MIL should not override system controls in the Massachusetts Management Accounting and Reporting System by adding characters to the end of invoice numbers.

Finding 2
 

MIL could not provide sufficient evidence that it performed the services outlined in three ISAs.

Recommendation
 

MIL should create and implement adequate controls to ensure that it collects and retains sufficient supporting documentation related to the activities and reporting requirements of its ISAs.

Table of Contents

Downloads

Open PDF file, 1.54 MB,  Military Division of the Commonwealth (English, PDF 1.54 MB)

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