Overview
The Massachusetts Emergency Management Agency (MEMA) was established under the Massachusetts Civil Defense Act, Chapter 639 of the Acts of 1950. Section 18 of Chapter 6A of the Massachusetts General Laws placed MEMA within the Executive Office of Public Safety and Security. According to MEMA’s website, MEMA is the state agency charged with ensuring that “the state is prepared to withstand, respond to, and recover from all types of emergencies and disasters.” During the audit period, MEMA’s operations were funded through state appropriations that were supplemented by grants from the Federal Emergency Management Agency (FEMA), as shown below.
| 2020 | 2021 | 2022 | 2023 | |
|---|---|---|---|---|
| State Appropriations | $ 1,745,506 | $ 1,903,780 | $ 4,080,283 | $ 4,788,327 |
| Federal Grants | 67,625,000 | 73,800,000 | 337,069,024 | 672,378,099 |
| Total | $ 69,370,506 | $ 75,703,780 | $ 341,149,307 | $ 677,166,426 |
During the audit period, MEMA was led by a Governor-appointed director and had 92 employees in four departments: Planning and Preparedness, Mitigation and Disaster Recovery, Administration and Finance, and Operations, each functioning under the strategic direction and oversight of executive leadership. To facilitate emergency responses, MEMA has established four regions across the state to encompass all cities and towns in the Commonwealth, as indicated in the map below. MEMA’s Region 1 office is in Tewksbury, its Region 2 office is in Bridgewater, and its Region 3 and Region 4 offices are in Agawam.
Resource Request Management
MEMA follows a structured process to manage resource requests made by communities and state agencies within the Commonwealth during disasters, including during the COVID-19 pandemic. When a disaster is declared, communities and state agencies submit resource requests, which include but are not limited to services, equipment, supplies, or labor. These resource requests are submitted electronically through MEMA’s Resource Request System. According to MEMA’s website:
[The Resource Request System] is the primary incident management system utilized by MEMA and all municipal emergency management agencies in the Commonwealth as well as numerous regional, state and federal agencies and [organizations]. It is the primary tool for managing situational awareness, resource requests, and mutual aid during major incidents and disasters.
Resource requests can also be submitted by telephone call or email, which MEMA then enters into its Resource Request System.
All resource requests, regardless of how they are submitted, are first processed by the MEMA Regional Emergency Operation Center in the region in which they originate. If the Regional Emergency Operation Center is closed or not activated for the specific disaster because of personnel constraints (e.g., the region could support a day shift but not a night shift), a mechanical failure, or a fire in the facility, resource requests are handled by the State Emergency Operations Center. According to MEMA’s website, "The State Emergency Operations Center (SEOC) is a central location from which local, state and federal partners can provide interagency coordination and executive decision-making in support of any incidents or planned events in the Commonwealth."
Regardless of whether the resource request is fulfilled by the Regional Emergency Operation Center or the State Emergency Operations Center, all resource requests are reviewed and processed by multiple MEMA staff members. According to MEMA’s “Concept of Operations for Managing Resource Requests,” these MEMA staff members include, but are not limited to, the following:
The Region Intake Specialist is responsible for receiving and initially processing Resource Requests that arrive into a MEMA Region Office. . . .
The Region Operations Staffer is responsible for conducting an operational assessment of the Resource Request to determine if it was appropriate and consistent with Region priorities, and whether it can be fulfilled using resources at the Region level. . . .
The Region Tasker is responsible for taking action based on the outcome of the Operations Staffer’s operational assessment of a Resource Request, for example by transferring it to MEMA [Headquarters] or overseeing its fulfillment within the Region. The Region Tasker also coordinates the return of the resource to the Resource Owner once it is no longer needed. . . .
The State [Headquarters] Intake Specialist is responsible for receiving and initially processing Resource Requests that were to be fulfilled at the state level.
If the resources requested are unavailable because of supply chain issues or labor shortages, then requests are partially fulfilled or substituted as agreed to by the requester or delayed until the requested resources become available. Once MEMA processes the resources requested, MEMA arranges delivery or notifies the requester to pick up the resources directly from one of MEMA’s warehouses.
COVID-19 Response Command Center and Resource Requests
At the start of the pandemic, the Commonwealth established the COVID-19 Response Command Center (CCC), which comprised multiple state agencies. The “Baker-Polito Administration Launches COVID-19 Response Command Center” press release, dated March 14, 2020, which announced the creation of CCC, stated the following:
The Command Center, under the leadership of Secretary Sudders and reporting to Governor Baker and Lt. Governor Karyn Polito, will be the Commonwealth’s single point of strategic decision making and coordination for the Administration’s comprehensive COVID-19 response. . . .
The Command Center will work closely with and support the Department of Public Health’s ongoing response in conjunction with federal and local partners, and will include decision-makers from across state government:
- Executive Office of Health and Human Services
- Massachusetts Emergency Management Agency
- Massachusetts Department of Transportation
- [The Massachusetts Bay Transportation Authority]
- Executive Office of Education
- Executive Office of Public Safety and Security
- Executive Office of Technology and Security Services
- Human Resources Division
CCC assigned MEMA the responsibility of fulfilling resource requests from local emergency management directors, fire departments, county governments, state agencies, and similar organizations, while the Department of Public Health (DPH) was tasked with addressing requests from healthcare organizations, including hospitals, nursing homes, and other similar entities.
To address pandemic-related resource requests, MEMA used its Resource Request System; however, MEMA worked closely with the Operational Services Division (OSD) to expand MEMA’s inventory to include items such as personal protective equipment (PPE), cleaning supplies, tents with heaters, isolation hotels, and other supplies. We noted in our audit work that MEMA did not receive or maintain a supply of COVID-19 vaccines.
During the pandemic, MEMA fulfilled resource requests based on priority, availability of resources, and appropriateness. Resource requests were categorized into four priority levels:1 Urgent (1–3 days), High (3–7 days), Medium (7–10 days), and Low (10+ days). Availability referred to the quantity of the resources requested in MEMA’s inventory, considering the demand for specific resources and MEMA’s ability to deliver the resources (or the requester’s ability to pick up the requested resources). Appropriateness referred to which responsible agency—MEMA or DPH—should have fulfilled the resource request based on the requester. For example, MEMA was responsible for fulfilling requests from local emergency management directors, local fire departments, local county governments, state agencies, and similar organizations. DPH was responsible for fulfilling requests from hospitals, nursing homes, and other similar healthcare organizations. A DPH-related request would be considered inappropriate if it was directed to MEMA; MEMA would forward these requests to DPH if MEMA received them or would direct the requester to make their request directly to DPH.
Throughout the resource request management process, MEMA used its Resource Request System to monitor the status of resource requests to ensure timely delivery, return of reusable items (e.g., iPads and tents), and fulfillment of partially completed requests as additional supplies became available.
Proactive Resource Request Management
In addition to the general resource request management process described above, on two occasions, MEMA proactively fulfilled resource requests using excess available PPE. We noted in our audit work that MEMA did not receive or maintain a supply of COVID-19 vaccines.
On March 25, 2021 and February 28, 2022, at the direction of CCC, MEMA notified requesters (local emergency management directors, local fire departments, county governments, state agencies, and similar organizations) that excess PPE was available for distribution.
On March 25, 2021, MEMA sent an email with a PDF form for requesters to complete in order to receive these resources. Each requester was asked to submit only one PDF form. For all PDF forms submitted, MEMA staff members entered the proactive resource requests into its Resource Request System to manage fulfillment.
On February 28, 2022, MEMA sent an email to requesters with a hyperlink to a Smartsheet2 data entry form. When requests were submitted via Smartsheet, an automated email was sent to MEMA and DPH. MEMA was only responsible for fulfilling resource requests for K-N95 masks and, at the request of DPH, for fulfilling other requests based on resources available in MEMA’s warehouses. MEMA and DPH tracked resource request fulfillments in Smartsheet, ensuring that orders were processed following the same fulfillment process for appropriateness as described above.
COVID-19 Public Assistance Grants
According to MEMA’s website, the FEMA Public Assistance Grant Program provided grants to help state, tribal, and local governments and certain private nonprofit organizations respond to and recover from disasters, such as the pandemic declared in Massachusetts on March 27, 2020. In Massachusetts, FEMA designated MEMA as the recipient3 of the FEMA Public Assistance Grant program funds. Annually, MEMA developed and submitted to FEMA for approval a State Administrative Plan for the Public Assistance Grants Program. This administrative plan outlined how MEMA would work to comply with the FEMA Public Assistance Grant Program. MEMA acted as the liaison between FEMA and applicants to assist applicants in receiving grants through the FEMA Public Assistance Grant Program. Applicants were required to provide regular updates to FEMA through MEMA and could request amendments or time extensions.
During the pandemic, MEMA informed potential applicants about the FEMA Public Assistance Grant program through media releases, website updates, and applicant briefings. To receive FEMA Public Assistance Grant program funds for incurred costs related to the pandemic, each applicant submitted a Request for Public Assistance application through FEMA’s Grant Application System. MEMA then reviewed each applicant’s eligibility. If eligible, MEMA worked with the applicant during a Recovery Scoping Meeting in which the scope of work and cost estimates for each project reimbursement were determined. The applicant then submitted a project worksheet, which outlined details of the project reimbursement—including the location; the damage description;4 the scope of work; and the estimated costs for labor, materials, and other expenses—in FEMA’s Grant Application System.
For project reimbursements costing $1 million or more, FEMA assigned a program delivery manager5 who worked with MEMA to provide assistance for the project worksheet to applicants. For smaller project reimbursements, MEMA assisted applicants with the project worksheet upon request. For all project worksheets completed, MEMA performed a preliminary review of the project worksheet before its submission to FEMA. FEMA then reviewed and accepted the project worksheet. MEMA then performed a post-review check of the project worksheet. Once MEMA completed its final review, FEMA approved the project reimbursement and obligated the FEMA Public Assistance Grant program funds to MEMA.
During the COVID-19 pandemic, FEMA issued a blanket extension for all projects; applicants did not need to request a time extension. The applicant and FEMA coordinated with MEMA to formally close projects upon completion of work. MEMA was responsible for the final processing of the projects and for initiating applicant reimbursements (see the “Expense of COVID-19 Funds” section for more information).
MEMA’s Collaboration with Specific State Agencies
During the COVID-19 pandemic, MEMA collaborated with OSD and DPH as follows:
- CCC coordinated statewide efforts to expand COVID-19 testing, manage quarantines, and ensure effective communication and supply chain management during the pandemic. MEMA was not the party responsible for storing or distributing COVID-19 vaccines but collaborated with DPH and other key agencies through CCC.
- OSD, MEMA, and DPH held virtual meetings regularly (weekly and, later in the pandemic, monthly) to coordinate the purchase of PPE and other supplies through a demand model, which tracked distribution and forecasted future demand for resources, which allowed OSD, MEMA, and DPH to manage the purchasing process for these resources.
- MEMA entered into an interdepartmental service agreement (ISA) with DPH to provide clinical supplies and PPE to health sites that did not have necessary supplies.
- MEMA formed the Interagency Working Group on March 16, 2020, which included MEMA, DPH, the Governor’s Office, the National Guard, the American Red Cross, and other agencies and organizations. It had three subgroups: Planning/Care; Support to First Responders; and Logistics/Human Services, which focused on areas like hotel support for quarantine efforts, sharing COVID-19-related information with first responders, and logistics for PPE distribution efforts.
- According to DPH’s Massachusetts COVID-19 Vaccination Plan (Interim Draft) dated October 16, 2020, MEMA was a member of the COVID-19 Vaccine Advisory Group, established by then-Governor Baker, serving on the leadership group and communications group for this advisory group. According to MEMA officials, MEMA was not responsible for the COVID-19 vaccine rollout. MEMA provided the tents for two vaccine sites but did not handle vaccines. MEMA indicated that vaccine distribution was primarily the responsibility of DPH.
- MEMA and DPH also served on the state’s COVID-19 Enforcement and Intervention Team, established by the Baker-Polito administration in a press release dated August 7, 2020. According to MEMA officials, as a member of this team, MEMA developed guidance on using the Commonwealth’s Public Alert Systems for COVID-19 Communications. This guidance was made available on the Commonwealth’s website (Mass.gov).
- MEMA and DPH periodically posted their COVID-19 collaborative accomplishments on MEMA’s social media website (specifically, MEMA’s Facebook account).
Controls Over Receipt, Expense, and Reporting of COVID-19 Funds
During the audit period, MEMA’s internal controls over COVID-19 funding included management approvals over the receipt and expense of money related to COVID-19 and a requirement to report MEMA’s expenditures to the Executive Office for Administration and Finance (ANF) and DPH as required by the ISAs.
Receipt of COVID-19 Funds
During the pandemic, MEMA used its own funds and later received reimbursements from ANF and DPH through ISAs and from FEMA through FEMA’s Public Assistance Grant Program.
For MEMA to receive reimbursements through the FEMA Public Assistance Grant Program, MEMA followed the process described in the “Expense of COVID-19 Funds” section. Once FEMA obligated funds through the FEMA Public Assistance Grant Program, MEMA’s Grants Support Unit submitted a payment request to MEMA’s fiscal division. MEMA’s fiscal division then drew funds from the Federal Payment Management System and prepared a cash deposit form that was sent to MEMA’s chief financial officer for approval. Once the cash deposit form was approved, MEMA’s fiscal division forwarded the cash deposit form to the Office of the State Treasurer and Receiver General with the account details, informing the Office of the State Treasurer and Receiver General of the amount of funding and the account to which the funds were to be deposited.
According to MEMA’s ISA with ANF, the purpose of the agreement was “to plan for, respond to, and recover from” the pandemic. According to MEMA’s ISA with DPH, the purpose of the agreement was “to provide DPH with clinic supplies and PPE not included in the ancillary supply kits that come with the vaccine.” For MEMA to access these funds, ANF and DPH each set up respective accounts in the Massachusetts Management Accounting and Reporting System (MMARS), the Commonwealth’s accounting and reporting system. Approval for MEMA to access these funds was provided by the Office of the Comptroller of the Commonwealth.
| MEMA’s ISA With | Number of ISAs | ISA Date | Total ISA Amount |
|---|---|---|---|
| ANF | 4 | March 10, 2020 through June 30, 2022 | $ 272,219,633 |
| DPH | 1 | December 7, 2020 through June 30, 2021 | 505,000 |
| Total | 5 | — | $ 272,724,633 |
Reporting of COVID-19 Funds
For each of the four ISAs MEMA had with ANF, MEMA was required to submit to ANF a biweekly report of pandemic-related expenditures for the length of the contract. According to MEMA officials, MEMA also provided periodic expenditure-related reports to ANF upon request.
For the one ISA MEMA had with DPH, MEMA was required to submit a report of pandemic-related expenditures to DPH upon the termination of the ISA. According to MEMA officials, MEMA was unable to locate the report submitted to DPH.
Expense of COVID-19 Funds
FEMA Public Assistance Grant Program Project Reimbursements
When an applicant requested payment on a Public Assistance Grant Program project (either a partial or full payment), MEMA’s Grants Support Unit verified that the applicant was set up as a vendor in MMARS. If applicant information was outdated or the applicant was not set up in MMARS, MEMA’s Grants Support Unit collected from the applicant the necessary information, including, but not limited to, a Form W-9 (an Internal Revenue Service form used to provide the applicant’s taxpayer identification number), electronic funds transfer information for the applicant to receive payments, and a Contractor Authorized Signatory Listing form, which is used to identify authorized signatories. Once the necessary information was collected, MEMA’s Grants Support Unit submitted the information to MEMA’s fiscal division for vendor setup in MMARS.
Once the vendor was set up in MMARS, MEMA’s Grants Support Unit sent FEMA contract documents, referred to as the contract package, to the applicant for their signature and forwarded the award information to MEMA’s fiscal division to set up the appropriation in MMARS. For each FEMA Public Assistance Grant Program project, MEMA’s grants support unit supervisor or assistant director of mitigation and recovery verified that the documentation in the contract package was complete and accurate. MEMA’s Grants Support Unit then sent the contract package to MEMA’s chief financial officer and director for approval. After receiving the fully executed contract package from MEMA’s chief financial officer and director, MEMA’s Grants Support Unit notified MEMA’s Fiscal Division to encumber funds in MMARS for each obligated Public Assistance Grant Program project. MEMA’s Fiscal Division prepared the encumbrance and sent it to MEMA’s chief financial officer for approval. Once MEMA’s chief financial officer approved the encumbrance, MEMA’s fiscal division provided the Grants Support Unit with a screenshot of the approved encumbrance.
To provide project reimbursements to the applicants that were municipalities or nongovernmental organizations under the FEMA Public Assistance Grant Program, MEMA’s Fiscal Division entered all payments that were ready for the chief financial officer’s approval to a spreadsheet in SharePoint. The chief financial officer approved each payment request in MMARS and marked the corresponding payment on the spreadsheet in SharePoint as “final.”
To provide FEMA Public Assistance Grant Program project reimbursements to the applicants that were Commonwealth agencies (including MEMA), MEMA’s Fiscal Division prepared a credit resolution in MMARS for MEMA’s chief financial officer to approve. Once approved, the Office of the State Treasurer and Receiver General deposited the funds into the Commonwealth’s General Fund.
Vendor Payment Process for Pandemic-Related Resource Expenditures
MEMA coordinated with OSD and DPH to purchase pandemic-related resources—including, but not limited to, PPE, cleaning supplies, tents with heaters, isolation hotels, and other supplies—from Commonwealth-authorized vendors. During the COVID-19 pandemic, the standard vendor payment process was modified to allow for coordination between OSD and MEMA. Upon receipt of a vendor invoice, OSD or MEMA’s Fiscal Division (depending on which agency received the invoice) entered invoice information, such as vendor name, vendor invoice number, and amount due, on a secured spreadsheet that was shared between both agencies. MEMA’s Fiscal Division reviewed the spreadsheet daily for new entries and determined which invoices were ready to be processed for payment. MEMA’s Fiscal Division prepared/entered a payment request in MMARS to process each invoice that was ready to be paid. MEMA’s Fiscal Division entered all payments that were ready for the chief financial officer’s approval on a spreadsheet in SharePoint. The chief financial officer submitted payment requests in MMARS and marked the payment requests on the spreadsheet as “final.” The chief financial officer’s submittal of the payment requests was their approval of the payment.
Once the payment request was finalized in MMARS, the vendor would be paid in accordance with the scheduled payment date by an electronic funds transfer.
| Date published: | June 11, 2025 |
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