Overview
The Supreme Judicial Court (SJC) is the highest appellate court in the Commonwealth and comprises a chief justice and six associate justices appointed by the Governor with the consent of the Executive Council. The seven justices are responsible for hearing appeals on criminal and civil cases and issuing their written opinions. SJC and its administrative offices are located at the John Adams Courthouse, One Pemberton Square, Suite 2500 in Boston.
SJC oversees the judicial branch and attorneys’ admission to the Massachusetts bar. It also makes and approves rules for court operations. As the highest court in the Commonwealth, it is the designated applicant for federally funded State Court Improvement Program (CIP) grants. SJC also oversees and administers the Massachusetts Court Improvement Program (MassCIP).
According to the federal Children’s Bureau’s website,2
The State Court Improvement Program (CIP) was created as part of the Omnibus Budget Reconciliation Act (OBRA) of 1993, Public Law 103-66, which among other things, provided federal funds to state child welfare agencies and Tribes for preventive services and services to families at risk or in crisis. OBRA designated a portion of these funds . . . for grants to State court systems to conduct assessments of their foster care and adoption laws and judicial processes, and to develop and implement a plan for system improvement. Awards are made to the highest appellate courts in States participating in [programs that provide financial support to adoptive parents of children with special needs].
The State CIP also awards funds to programs directed toward keeping families together. Grant funds are allotted to programs over a five-year term.
MassCIP
According to MassCIP’s website,3
The Massachusetts Court Improvement Program (MassCIP) encourages and supports systemic improvements, program initiatives, and ongoing training designed to lead to better outcomes for children involved in child welfare cases in Massachusetts. MassCIP accomplishes these goals through close collaboration with key Massachusetts child welfare stakeholders, including the Juvenile Court, the Probate and Family Court, the Department of Children and Families, and the Committee for Public Counsel Services. Administered by the Supreme Judicial Court, this federally funded program is supported by 3 separate, targeted grants.
The Basic Grant supports initiatives designed to improve positive outcomes for children and families. The Data Grant facilitates data collection and analysis, and promotes data sharing between state courts and child welfare agencies, which informs continuous quality improvement. The Training Grant funds initiatives designed to increase child welfare expertise within the legal community. The grant provides cross training opportunities among agencies, courts, and other key stakeholders.
MassCIP employs a part-time CIP manager who is responsible for administering all three State CIP grants (Basic, Data, and Training) as well as program management, training, research, and other efforts that MassCIP undertakes. Additionally, MassCIP receives administrative support services from four other SJC employees. SJC allocates portions of those salary expenses to the program based on the employees’ time spent supporting MassCIP. Our audit was limited to the application, oversight, and administration of the MassCIP Basic Grant.
During the audit period, MassCIP Basic Grant expenditures totaled $312,280.
Summary of Basic Grant Expenditures
|
Category |
Amount |
|
Wages and Salaries |
$ 170,260 |
|
Employee Benefits |
36,472 |
|
Operating Expenses |
105,548 |
|
Total |
$ 312,280 |
Grant Application Process
Before applying for a State CIP grant, SJC considers the total anticipated program costs, the state cost‑sharing requirement, the alignment of the program with SJC’s strategic priorities, the provision or expansion of services to address critical needs, and the capacity to oversee the program and administrative aspects of the grant.
During the application period for a State CIP grant, the CIP manager reviews the Children’s Bureau’s “Program Instruction” guidance for the State CIP grant with SJC’s training specialist. During this review, the CIP manager makes note of all requirements of the grant and assembles the grant application in accordance with the “Program Instruction” guidance. Additionally, the CIP manager includes in the grant application: a proposed five-year strategic plan that identifies the intended use of the State CIP grant funds and MassCIP’s approach to ensuring continuous quality improvement.
According to the “Program Instruction” guidance,
Strategic plans are intended to be a tool that guides CIP work. Strategic plans are living documents that should be updated as needed to reflect self-assessment results and [continuous quality improvement] efforts. Strategic plans must clearly articulate what the state court intends to achieve and how . . . An updated strategic plan must be submitted to the [Children’s Bureau] annually for review, discussion, and approval.
The CIP manager forwards the completed grant application, along with a dated transmittal letter to SJC’s executive director. The executive director reviews the completed grant application for adherence to the “Program Instruction” guidance. If the executive director approves the grant application, they sign the transmittal letter and submit the grant application to the Children’s Bureau. Upon notification that the Children’s Bureau approved the grant, SJC is responsible for administering the grant in compliance with conditions set forth in the “Program Instruction” guidance, the Administration of Children and Families General Terms and Conditions, the State CIP Supplemental Terms and Conditions, the Children’s Bureau’s Departmental Regulations, and the Office of Management and Budget’s Circulars.
Expending of MassCIP Funds
MassCIP funds may be expended directly by SJC or by other state agencies as pass-through funding4 through an authorized interdepartmental service agreement (ISA) between SJC and the other agency. MassCIP refers to this type of funding as pass-through grants.
MassCIP Funds Expended by SJC
SJC expends MassCIP funds to cover expenses associated with the program. These expenses include the salaries of the CIP manager and other individuals with duties related to MassCIP. These expenses can also include the cost to print brochures and publications and cost to attend conferences that relate to MassCIP’s mission. MassCIP disbursements for SJC expenditures must be approved by the executive director following a review of the invoices and supporting documentation for the delivered goods or services. If the disbursement is approved, the executive director forwards the invoices and supporting documentation to SJC’s chief fiscal officer (CFO), who authorizes the payment in the Massachusetts Management Accounting and Reporting System.
MassCIP Funds Expended through Pass-Through Grants
State agencies send requests for pass-through grants to the CIP manager for consideration. The CIP manager evaluates the requests to ensure that they are consistent with the strategic plan’s priority areas and the program year budget. Depending on the size and nature of the request, the CIP manager may consult with the MassCIP steering committee,5 the appropriate MassCIP subcommittee, or the regional Administration for Children and Families office. The CIP manager forwards the request to SJC’s executive director for approval. If SJC’s executive director approves the request, they send an email to the requesting agency detailing the approved amount, a description of the use of grant funds, and the source of the funds (i.e., Basic, Data, or Training Grant). Additionally, SJC’s executive director notifies SJC’s CFO and fiscal assistant that the request for a pass-through grant has been approved. The fiscal assistant prepares an ISA and sends it to the requesting agency’s CFO for their signature. The requesting agency sends the signed ISA back to SJC’s CFO for their signature. The ISA may not be executed without both parties’ signatures. Each requesting agency maintains a copy of the executed ISA, and SJC forwards a copy to the Office of the Comptroller of the Commonwealth to facilitate the transfer of the funds from SJC to the requesting agency.
Regarding the expensed salaries of individuals working to support MassCIP, the CFO reviews the allocation to ensure that the expense complies with the “Program Instruction” guidance. SJC’s CFO and Fiscal Unit employees handle all financial matters, and the pass-through grant must be used by the end of that state fiscal year (June 30).
Monitoring of MassCIP Fund Expenditures
On a quarterly basis, SJC’s fiscal assistant obtains MassCIP expenditures from the Massachusetts Management Accounting and Reporting System and updates the MassCIP Year-to-Date Financial Summary Reports. For pass-through grants, the fiscal assistant prepares quarterly update reports on approved projects and presents them at meetings. The fiscal assistant also prepares and reviews quarterly expense reports to ensure that all financial transactions are consistent with the approved projects included in ISAs. For each pass-through grant, the receiving agency’s program manager submits periodic reports summarizing its activities to SJC’s executive director and CFO. In addition, the receiving agency provides fiscal data to account for the funds expended and reimbursed during those periods.
MassCIP is required to conduct an annual self-assessment to identify progress, challenges, and areas in need of assistance to create an opportunity to reflect on what MassCIP is doing and whether it is achieving its program objectives. The annual self-assessment and any updated strategic plans are due on June 30 each year. The updated strategic plans identify work to be completed in the remainder of the federal fiscal year (October 1 through September 30) and identify priorities for the next federal fiscal year. The Children’s Bureau has calls at least annually with each state’s CIP to review the program’s progress in meeting grant requirements, identify outcomes, and provide guidance and support.
Throughout the five-year grant period, SJC prepares annual financial reports and submits them no later than 90 days after the end of each federal fiscal year. At the end of the grant period, SJC prepares a final financial report, detailing any obligations and payments made to vendors to liquidate the obligations during the period.
Cost-Sharing Requirement
To receive federal funds, SJC must contribute 25% of the project’s total budget6 (or one-third of the approved federal share) in non-federal funds. Upon the award and distribution of funds, the fiscal assistant obtains the total federal funds authorized for the MassCIP grant from a Federal Financial Report and divides it by three to arrive at SJC’s non-federal share, or the federal match requirement. The fiscal assistant then compiles SJC’s annual contribution for the salaries of all employees with duties related to the Basic Grant and compares it to the federal match requirement. The fiscal assistant provides the calculation to SJC’s CFO for their review. SJC is in compliance with the cost-sharing requirement if its non-federal contribution meets or exceeds the federal match requirement.
Grant Close Out
The Massachusetts Management Accounting and Reporting System prevents SJC from posting any other transactions after completion of each annual term of the grant. All funds not expended before the determined grant closeout date are returned to the Children’s Bureau.
| Date published: | June 2, 2023 |
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