| Organization: | Office of the State Auditor |
|---|---|
| Date published: | December 24, 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 State Ethics Commission (SEC) for the period July 1, 2022 through June 30, 2024.
The purpose of our performance audit was to determine the following:
- to what extent SEC ensured that Statements of Financial Interests (SFIs) were filed on time and completed in accordance with Sections 3(f), 5(a)–(c), and 5(g)(10) of Chapter 268B of the General Laws;
- whether SEC conducted initial staff reviews of violations involving conflicts of interest and the filing of SFIs in a timely manner in accordance with its internal practices; and
- whether SEC issued advisory opinions in a timely manner in accordance with its internal practices.
Below is a summary of our finding, the effect of that finding, and our recommendation, with hyperlinks to each page listed.
| Finding 1 | SEC should update its internal control plan (ICP) annually, as required by the Office of the Comptroller of the Commonwealth’s (CTR’s) Internal Control Guide. |
| Effect | If SEC does not annually review, and update as needed, its ICP and other policies and procedures, then SEC staff members may not have clear guidance, leading to inconsistent practices, inefficiencies, and a higher risk of noncompliance with laws and regulations. A lack of written policies and procedures can also hinder staff member training, accountability, and continuity of operations for managing SFI filings and advisory opinions. |
| Recommendation | SEC should establish and implement a formal process to review and update its ICP and policies and procedures. This process should include documenting the performance of an annual review, as required by CTR’s Internal Control Guide and state law. |
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Open PDF file, 388.2 KB, Audit Report - State Ethics Commission (English, PDF 388.2 KB)