Overview
The Department of Transitional Assistance (DTA) was established by Sections 1 through 39 of Chapter 18 of the Massachusetts General Laws, as amended, and is under the purview of the Executive Office of Health and Human Services.
According to its website, DTA “assists and empowers low-income individuals and families to meet their basic needs, improve their quality of life, and achieve long-term economic self-sufficiency.”
DTA operates from a central office in Boston at One Ashburton Place and is organized into five regional areas; 20 Transitional Assistance Offices (TAOs),2 responsible for providing direct services to those seeking assistance;3 and the central Electronic Benefits Transfer (EBT) card processing center.4 As of June 30, 2023, DTA had 1,991 active employees. In fiscal years 2022 and 2023, DTA received state appropriations of $788,128,590 and $955,185,376, respectively.
According to DTA’s fiscal year 2023 annual Organizational Report, DTA administers the following four main programs, which are funded by both the state and federal governments:
- the Supplemental Nutrition Assistance Program (SNAP);
- Transitional Aid to Families with Dependent Children (TAFDC);
- Emergency Aid to the Elderly, Disabled and Children (EAEDC); and
- Supplemental Security Income (SSI).
Participants in the TAFDC program are eligible to receive benefits for 24 months within a five-year period. Individuals who actively engage in the program (i.e., who continually fulfill program requirements) may be able to extend their eligibility for TAFDC benefits beyond the initial 24-month period.
According to DTA’s fiscal year 2023 annual Organizational Report,
SNAP benefits help families supplement their food budgets to afford nutritious food. . . .
TAFDC . . . provides financial assistance and employment opportunities to families with children, and pregnant women, with little or no assets or income. . . .
EAEDC is a state-funded program, which provides financial assistance to certain adults who are elderly or disabled, as well as children. . . .
The SSI program is a federal program that provides cash assistance to the elderly, disabled, and blind.
According to DTA’s website, SNAP eligibility is based on individuals’ household income and expenses. The SNAP Eligibility Chart below shows the maximum monthly SNAP amount available to individuals and families based on household income as of October 2024.
SNAP Eligibility Income Limit
| Household Size | Maximum Monthly Income (Before Taxes) | Maximum Monthly SNAP Benefits Amount |
|---|---|---|
| 1 | $2,510 | $292 |
| 2 | $3,407 | $536 |
| 3 | $4,303 | $768 |
| 4 | $5,200 | $975 |
| 5 | $6,097 | $1,158 |
| 6 | $6,993 | $1,390 |
| 7 | $7,890 | $1,536 |
| 8 | $8,787 | $1,756 |
| Each additional person | +$897 | +$220 |
DTA received Temporary Assistance for Needy Families grants from the following state and federal programs:
| Program | Fiscal Year 2022 | Fiscal Year 2023 |
|---|---|---|
| TAFDC Original Appropriation | $248,195,413 | $296,410,433 |
| Employment Services Program | 13,902,381 | 15,467,086 |
| Employment Services Program Pathways to Self-Sufficiency | 886,352 | 664,297 |
| Administrative Expenses | 38,153,773 | 43,312,221 |
| Total Funding Available for TAFDC Expenditure | $301,137,919 | $355,854,037 |
Although the benefits issued to people by each program were not within the scope of our audit, there were large fluctuations in the benefits issued by DTA during the period July 1, 2021 through March 21, 2025 that were brought to our attention. We interviewed DTA officials, and they provided the net benefits issued by each program as shown in the table below.
Net Benefits Issued by Program (Unaudited)
Period | Fiscal Year 2022 | Fiscal Year 2023 | Fiscal Year 2024 | Fiscal Year 2025 (as of March 21, 2025) | Total |
|---|---|---|---|---|---|
| TAFDC | $280,202,722 | $372,463,897 | $423,624,106 | $365,003,177 | $1,441,293,902 |
| EAEDC | 117,731,973 | 148,841,513 | 163,341,205 | 147,454,393 | $577,369,084 |
| SNAP | 3,304,984,557 | 3,552,096,449 | 2,681,450,348 | 1,348,889,282 | $10,887,420,636 |
| Pandemic EBT | 300,548,066 | 296,913,056 | 84,321,600 | 120 | $681,782,842 |
| Summer EBT | — | — | — | 58,501,992 | $58,501,992 |
| Benefits Total | $4,003,467,318 | $4,370,314,915 | $3,352,737,259 | $1,919,848,964 | $13,646,368,456 |
DTA provided the following reasons for the fluctuations:
- In the TAFDC program, there was a 31% caseload increase from fiscal year 2022 to fiscal year 2024. Additionally, there was a 10% increase in the grant amount from the federal government in October 2022.
- In the SNAP program, “emergency allotments” through the Families First Coronavirus Response Act began in March 2020 and ended in March 2023. Without these emergency allotments, SNAP benefits decreased significantly between fiscal year 2023 and fiscal year 2025.
- The Pandemic EBT program was established in response to COVID-19 to provide benefits to all families with school-aged children who participated in free or reduced-price school meals while schools were closed. This initiative concluded in summer 2024 and transitioned into the summer EBT program (SUN Bucks), which offers food benefits to families with low incomes during the summer months. To qualify for SUN Bucks, families with school-aged children must meet the eligibility requirements for free or reduced-price school meals and must already participate in another DTA program, such as SNAP.
According to DTA data,5 between July 1, 2021 and December 31, 2024, DTA distributed benefits on an average of 744,728 EBT cards each month, serving approximately 709,085 households throughout the Commonwealth. As reported by DTA, this occurs when multiple EBT cardholders reside in the same household. For more detailed monthly information, please see Appendix A.
Benefit Eligibility and Control Online Network System
The Benefit Eligibility and Control Online Network (BEACON) system is the primary information system that DTA uses to administer benefits for SNAP, TAFDC, EAEDC, and SSI. DTA case workers input individuals’ information into the BEACON system. Based on this information, the BEACON system determines each individual’s eligibility and benefit amounts based on gross and net income limits set by the US Department of Agriculture, maintains details of meetings with individuals who apply for services, and generates notices to send to participants concerning their benefits. Additionally, the BEACON system is designed to connect and exchange information with various state and federal agencies to verify individuals’ information, including the Department of Criminal Justice Information Services, the Department of Elementary and Secondary Education, the US Department of Homeland Security, the Department of Revenue, US Social Security Administration, and the Office of the Comptroller of the Commonwealth. Once the BEACON system determines eligibility and the benefit amounts for each qualified individual, it connects with the Electronic Payment Process Internal Control (EPPIC) system. The EPPIC system then distributes benefits electronically into the EBT card accounts of program participants each month.
TAFDC Pathways to Work Program
According to Section 707.100 of Title 106 of the Code of Massachusetts Regulations (CMR), TAFDC applicants must receive information about the TAFDC Employment Services Program (ESP), including whether they are required to participate in the ESP in accordance with 106 CMR 707.000, their rights and responsibilities as participants of the program, and the good cause criteria6 they may have for refusing employment in the program, and how to enroll in the ESP.
According to DTA’s website, Pathways to Work (PTW) offers various programs and services that assist individuals and families with low incomes in meeting their basic needs and achieving long-term economic self-sufficiency. See Appendix B for a description of the programs and services.
Individuals and families can apply for TAFDC through DTA Connect,7 in person at a TAO, or by phone. The application requires the following information: the applicant’s name, Social Security number, date of birth, names of dependents, household income, place of residence, projected annual income(s) of working household members, and citizenship or immigrant status. DTA verifies the applicant’s name, Social Security number, date of birth, household income, place of residence, dependents, and projected annual income(s). The US Social Security Administration and US Department of Agriculture’s Food and Nutrition Service audit this information annually. In accordance with 106 CMR 703.410, DTA only verifies the applicant’s citizenship status when it is questionable.8 A caseworker enters the information from the application into the BEACON system. The information is used to make eligibility determinations. A different caseworker reviews the application to ensure that the applicant provided all required information. Once the application is approved, the caseworker refers the application to full engagement workers (FEWs)9 to assist the applicants. A FEW then engages with the participant to identify the employment and training programs that best match their individual career and family goals. After selecting a program, a FEW creates an Employment Development Plan (EDP) that must be signed by the participant and the DTA-contracted vendor.10 DTA also provides childcare and transportation services to participants who need additional support in PTW programs.
To qualify for benefits, participants must engage in work or educational activities for a specified minimum number of hours each week as part of their EDP. These requirements are designed to ensure that individuals are actively contributing to their personal development. However, there are certain exemptions to this rule that allow for flexibility. For instance, individuals with disabilities may be excused from meeting the hourly requirements. Additionally, parents or guardians caring for children who are under the age of two are also exempt from these obligations. Failure to meet the minimum number of hours each week may result in sanctions, such as a reduction in TAFDC benefits orloss of benefits under the TAFDC program. DTA management told us that it temporarily waived sanctions, as required by the federal government, during the COVID-19 pandemic and expedited the TAFDC PTW application process during the audit period.
During the audit period, July 1, 2021 through June 30, 2023, there were 27,166 distinct participants enrolled in TAFDC PTW programs. The table below details the number of participants DTA served in these programs through TAOs and its central case management office during the audit period.
| Location | Participants Served |
|---|---|
| Brockton | 1,916 |
| Chelsea Center | 967 |
| Central Case Management Office (Boston) | 19 |
| Fall River | 1,544 |
| Fitchburg | 709 |
| Framingham | 454 |
| Greenfield | 305 |
| Holyoke | 1,566 |
| Hyannis | 525 |
| Lawrence | 1,516 |
| Lowell | 1,614 |
| Malden | 414 |
| New Bedford | 1,486 |
| Nubian Square (Boston) | 3,171 |
| North Shore (Salem) | 1,269 |
| Pittsfield | 587 |
| Quincy | 1,869 |
| Southbridge | 469 |
| Springfield | 3,941 |
| Taunton | 800 |
| Worcester | 2,025 |
| Total | 27,166 |
Monitoring of Personally Identifiable Information
DTA is responsible for monitoring and protecting its program participants’ personally identifiable information (PII).
According to 201 CMR 17.03,
Every person that owns or licenses personal information about a resident of the Commonwealth shall develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and contains administrative, technical, and physical safeguards that are appropriate.
According to DTA, it has established a comprehensive information technology governance framework to ensure that all DTA employees fully understand the critical importance of safeguarding program participants’ PII. This framework encompasses several key processes, including information technology security management (including cybersecurity training and personnel screening), access control, audit and accountability, configuration management policies, and contingency plans.
EBT Cards
According to DTA’s policy titled “Overview – EBT,” DTA provides EBT cards to individuals who are approved to receive SNAP, TAFDC, EAEDC, and other benefits. These benefits are distributed electronically through EBT cards and deposited into program participants’ accounts monthly through the EPPIC system. Each EBT card has a unique primary account number (PAN) generated by the EPPIC system, which allows DTA to track benefit amounts and detailed financial transactions linked to each program participant’s account through their unique PAN. EBT cards do not have pre-loaded benefits. Once the BEACON system determines a program participant’s eligibility, the EPPIC system distributes the funds to their EBT card. In addition, when a new EBT card is issued for an account, the EPPIC system automatically deactivates any existing EBT cards that are linked to that same account. This means that once the new card is activated, all prior cards assigned to the individual will no longer be usable, ensuring that benefits are securely managed and preventing any potential misuse of older cards.
When an individual applies for a new EBT card, a DTA caseworker must complete the request in the BEACON system. The TAO clerk then receives the request and reviews and verifies the individual’s identity. If the individual is at a TAO, an EBT Card Signature Sheet must be signed by the individual applying for the benefits before the clerk provides the individual with a new card. These cards are inactive and do not have benefits linked to them until the review described above is complete. There are multiple ways that individuals can apply for a replacement EBT card, including contacting the DTA Assistance Line, speaking with a DTA caseworker, visiting a local TAO, or applying through the DTA Connect portal.
EBT cards function similarly to traditional debit cards provided by banks, which are designed to allow individuals to receive benefits conveniently and securely. Each EBT card user is required to create a unique personal identification number for transactions to ensure the security of their benefits. Individuals can use their EBT cards at various locations, including ATMs for cash withdrawals for cash benefit programs or terminals at retail stores to purchase eligible items. SNAP benefits can only be used to purchase non-prepared food items, such as fruits and vegetables. Hot prepared foods, alcohol, tobacco, and all non-food items (e.g., cleaning supplies or magazines) may not be purchased with SNAP benefits.
EBT Card Inventory
EBT cards and print ribbons11 are stored in a locked safe, located in a designated room at each TAO. The locked safe is accessible only to authorized employees. Access to this room is restricted to ensure the safety and confidentiality of the cards, and only individuals with proper clearance are allowed entry. During the audit period, DTA temporarily transitioned EBT card printing to the Benefit Issuance Unit at the central EBT processing center when TAOs were closed because of the COVID-19 pandemic. This enabled DTA to continue providing benefits to individuals.
At the central EBT processing center, EBT cards and print ribbons are stored in a locked room. The inventory is divided into two sections—the bulk12 and working inventory stations.13
The central EBT processing center maintains the Card Counter Checklist to track blank EBT cards. The supervisor on duty updates the Card Counter Checklist whenever EBT cards are removed from the bulk station and updates the Card Issuance System (CIS) Safe Inventory Log14 whenever EBT cards or ribbons are added to or removed from the working inventory station.
The central EBT processing center has eight EBT card printers. The supervisor on duty provides the DTA clerk with a list of EBT cards that need to be printed, along with a stack of 200 EBT cards and a “Do Not Print” list15 to prevent duplication and out-of-state mailing. Once the printing is completed, the DTA clerk reconciles the printed cards on the summary sheet for the supervisor to review. The supervisor then reconciles the remaining cards with the summary sheet and records the information in the Benefit Issuance Daily EBT Card Accountability and Reconciliation Form.16
DTA’s central EBT processing center is also used as a distribution center to supply TAOs with EBT cards and print ribbons. When the supervisor on duty at the EBT processing center distributes the cards to TAOs, the information is tracked in the EBT Card Inventory Tracking Log.17
Each TAO must have a supply of regular EBT cards that can be printed, as well as emergency EBT cards that are pre-printed and must be kept in a sealed envelope inside the locked safe that is located in the locked inventory room. The sealed envelope must be signed and dated by a TAO manager with the name of the TAO and the number of cards in the envelope. According to DTA management, DTA only issued emergency EBT cards from June 2021 through July 2023 at TAOs. During regular operations, emergency EBT cards can only be issued after the TAO business hours and when the EBT card printer or BEACON system fails to work.
Additionally, four TAOs (Worcester, Springfield, Lawrence, and New Bedford) are each equipped with approximately 18,000 preloaded natural disaster cards. These cards are used when the President of the United States declares a natural disaster in the area.
DTA established a standard operating procedure, “TAO Card Issuance System (CIS) Security & Handling Procedures,” to ensure proper segregation of duties for handling and issuing EBT cards in local offices. Each TAO is responsible for managing, securing, and reconciling EBT cards daily and weekly. According to the “TAO Card Issuance System (CIS) Security & Handling Procedures,” DTA uses the following logs to ensure that the EBT card inventory is complete and accurate:
- A TAO manager or another authorized TAO staff member uses the CIS Safe Inventory Log to ensure that the cards and ribbons stored in the safe are accounted for. The CIS Safe Inventory Log is updated whenever cards or ribbons are either added to or removed from the safe.
- A TAO manager or another authorized TAO staff member completes and signs the EBT Cards Signature Cover Sheet, which is used to track the number of valid EBT cards issued for that day, to ensure the completeness of the EBT card signature sheet during card issuance.
- A TAO manager or another authorized TAO staff member uses the Emergency Card Log to ensure that the emergency EBT cards stored in the sealed envelope are accounted for. The Emergency Card Log is updated whenever emergency EBT cards are either added to or removed from the sealed envelope.
- A TAO manager or another authorized TAO staff member must complete the CIS Daily Card Reconciliation Log18 at the end of each day to document the number of cards issued compared to the number of cards removed or added to the safe. The CIS Daily Card Reconciliation Log must be reconciled to the CIS Safe Inventory Log at the end of each day. A TAO manager must submit this CIS Daily Card Reconciliation Log to DTA’s Benefit Issuance Unit for review each day.
- A TAO manager and an authorized TAO employee must complete a weekly inspection of the safe, which includes a physical count of all the blank EBT cards and print ribbons, to ensure that the inventory of EBT cards and print ribbons is accurate. They must then complete a Weekly Safe Inspection Log to verify the number of EBT cards and ribbons in the safe.
According to DTA, its Benefit Issuance Unit performs an on-site review of TAO compliance with the “TAO Card Issuance System (CIS) Security & Handling Procedures” annually to ensure that designated inventory and physical controls over EBT cards are sufficient.
The table below shows the number of EBT cards issued for each TAO and its central EBT processing center during the audit period and the number of EBT cards in the location’s inventory as of June 30, 2023.19
| Location | EBT Card Issued During the Audit Period | EBT Card Inventory as of June 30, 2023 |
|---|---|---|
| Central EBT Processing Center (Boston) | 808,593 | 205,370 |
| Brockton | 10,197 | 732 |
| Chelsea | 4,714 | 790 |
| Fall River | 6,851 | 392 |
| Fitchburg | 4,401 | 637 |
| Framingham | 3,159 | 627 |
| Greenfield | 1,771 | 292 |
| Holyoke | 8,255 | 1,555 |
| Hyannis | 2,802 | 450 |
| Lawrence | 9,183 | 746 |
| Lowell | 6,866 | 1,298 |
| Malden | 4,079 | 1,169 |
| New Bedford | 8,237 | 1,281 |
| Nubian Square (Boston) | 30,886 | 610 |
| North Shore (Salem) | 5,334 | 1,161 |
| Pittsfield | 4,479 | 591 |
| Quincy | 6,859 | 901 |
| Southbridge | 1,856 | 326 |
| Springfield | 18,490 | 1,002 |
| Taunton | 4,686 | 516 |
| Worcester | 13,398 | 547 |
| Non-TAO Locations | 97,654 | 0 |
| Total | 1,062,750 | 220,993 |
| Date published: | January 30, 2026 |
|---|