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Audit Audit of the Operational Services Division

Audit encourages OSD to improve its reviews of financial documents from state contractors. Audit examined the period of July 1, 2011 through December 31, 2017.

Organization: Office of the State Auditor
Date published: December 19, 2018

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 Operational Services Division (OSD), an agency within the Executive Office for Administration and Finance, for the period July 1, 2011 through December 31, 2017. According to its website,

The Operational Services Division (OSD) serves both our business and government customers through a variety of services and programs ranging from managing the state fleet of vehicles, managing the Commonwealth’s [Commonwealth Buys] Procurement Market Center, certifying diverse businesses looking to do business with the Commonwealth, to management and oversight of the procurement of goods and services, which includes the direct management of more than 100 Statewide Contracts that have in excess of $1.4 billion in purchases.

In this performance audit, we focused on how OSD monitors the quality of the Uniform Financial Statements and Independent Auditor’s Reports (UFRs) of vendors providing social, health, human-service, and special-education programs on the Commonwealth’s behalf.

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

Finding 1

OSD’s UFR review process may be inadequate.

Recommendations

  1. OSD should take the measures necessary to perform sufficient reviews of UFR filings to ensure compliance with its fiscal policies.
  2. OSD should implement policies and procedures for conducting UFR desk reviews, which should include such things as frequency of reviews, criteria for review selection, and what is to be reviewed.

A PDF copy of the audit of the Operational Services Division is available here.

 

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