Overview
In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor (OSA) has conducted a performance audit of the Health Policy Commission’s (HPC’s) administration of its Distressed Hospital Trust Fund (DHTF) and reimbursements through its Sustainable Healthcare Innovations Fostering Transformation (SHIFT) Care Program for the period July 1, 2019 through March 31, 2021.
We conducted this performance audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.
Below is a list of our audit objectives, indicating each question we intended our audit to answer and the conclusion we reached regarding each objective.
Objective |
Conclusion |
|
Yes |