Skip to main content
  • This page, EOEA’s Internal Control Plan Was Not Updated With a 2019 Coronavirus Component., is   offered by
  • Office of the State Auditor

EOEA’s Internal Control Plan Was Not Updated With a 2019 Coronavirus Component.

The absence of an up-to-date ICP may hinder EOEA’s effective and efficient achievement of its mission and objectives.
Skip table of contents

Table of Contents

You skipped the table of contents section.

Overview

As of September 27, 2022, EOEA’s internal control plan (ICP) was not updated with a 2019 coronavirus (COVID-19) component as required by the Office of the Comptroller of the Commonwealth’s (CTR’s) “COVID-19 Pandemic Response Internal Controls Guidance,” issued September 30, 2020.

The absence of an up-to-date ICP may hinder EOEA’s effective and efficient achievement of its mission and objectives.

Authoritative Guidance

CTR’s “COVID-19 Pandemic Response Internal Controls Guidance,” dated September 30, 2020, states,

Department internal control plans must be based on risk assessments and updated annually, or when significant changes occur. Because the COVID-19 Pandemic has affected all departments, The Comptroller, in consultation with the State Auditor’s Office, is providing two options for updating internal controls.

  1. If the impact to your department is such that it can be reflected in your Internal Control Plan (ICP), then update the ICP as you would for any other mid-year changes.
  2. Departments experiencing a significant impact, and requiring the accumulation of substantial documentation (e.g. changes to business processes, requirements of federal and state specific laws or guidance, new funds or new programs), can draft a separate COVID-19 Pandemic Response Plan Appendix to the ICP as an organized set (hard or soft copies) of emails, documents, risk assessments, policies and procedures.

Reasons for Issue

EOEA did not have policies and procedures, including a monitoring component, to ensure that its ICP was updated when significant changes occurred.

Recommendation

EOEA should establish policies and procedures, including a monitoring component, to ensure that its ICP is updated when significant changes occur.

Auditee’s Response

EOEA will review CTR’s “COVID-19 Pandemic Response Internal Controls Guidance” and take appropriate action to ensure that the ICP is updated, incorporated into the agency’s policies and procedures, and monitored for compliance.

Auditor’s Reply

Based on its response, EOEA has not updated its internal control plan to reflect COVID-19 guidance from September 30, 2020, but has pledged to take measures to ensure it is updated and monitored going forward.

Date published: April 25, 2023

Help Us Improve Mass.gov  with your feedback

Please do not include personal or contact information.
Feedback