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 certain activities of the Massachusetts Developmental Disabilities Council (MDDC) for the period October 1, 2016 through September 30, 2018.
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 our audit objective, indicating the question we intended our audit to answer and the conclusion we reached regarding the objective.
Objective |
Conclusion |
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Yes |
To achieve our objective, we gained an understanding of the internal controls we deemed significant to our audit objective by evaluating the design and operating effectiveness of controls related to the awarding of sub-recipient grants. In addition, we performed the following procedures to obtain sufficient, appropriate audit evidence to address our audit objective.
We obtained a list of the nine sub-recipient grants MDDC had awarded, finalized, and closed during our audit period. We reviewed each of the sub-recipient reports in the DD Suite2 application for compliance with financial and programmatic requirements. Specifically, we reviewed whether each sub-recipient’s reports were reviewed by MDDC personnel, whether each sub-recipient met its stated goals, and whether the budgets and expenditures were reviewed by MDDC’s project manager. We also determined whether the grants were properly recorded in the Massachusetts Management Accounting and Reporting System (MMARS). More specifically, we determined whether the grants were properly entered in MMARS, and we reviewed the final Payment Request Documents to determine whether they were approved by the executive director or chief fiscal officer, whether the amounts agreed with MMARS, and whether the total expenditures recorded in DD Suite agreed with the payments recorded in MMARS.
Data Reliability
In 2018, OSA performed a data reliability assessment of MMARS focused on testing selected system controls (access controls, application controls, configuration management, contingency planning, and segregation of duties) for the period April 1, 2017 through March 31, 2018. As part of our current audit, we reviewed DD Suite for programmatic review and acceptance of sub-recipient reports. We reconciled the cost data in DD Suite with the data recorded in MMARS. We also performed a data query from MMARS of all grant payments made by MDDC to non-public entities (sub-recipients) and tested to verify that the cost data were consistent in all data sources. We also obtained the Payment Request Documents and verified that these payments agreed with the reports. We reconciled the total grant expenditures recorded in DD Suite with the payments recorded in MMARS through December 31, 2018.3 We also verified these grant payments with the Comptroller of the Commonwealth’s CTHRU open records platform.4
We determined that the data in DD Suite and MMARS were sufficiently reliable for the purposes of our audit.
Date published: | February 7, 2019 |
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