Overview
For the three ISAs that OCA contracted with UMass Chan Medical School and the UMass Boston BIRCh Project, OCA and UMass verbally amended the scope of the contract deliverables. Since the agency did not have any written records to prove that both parties agreed to the change, we cannot determine the validity of the following three ISA amendments described to us by OCA.
| Fiscal Year | Project Name (ISA Identification Number) | Original ISA Deliverables that Were Verbally Amended |
|---|---|---|
| 2022 | TAY Roadmap (FY20UMASSPPHS009TAY9) |
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| 2022 | Trainings for Paraprofessionals and Mentors (ISAOCAK12BIRCHUMB22A) |
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| 2022 | CCWT (ISAOCAMMDCS016UMS22A) |
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OCA cannot hold the agencies with which it contracts accountable if it does not amend ISAs in writing and instead relies on verbal amendments to modify these contracts. Further, OCA cannot demonstrate satisfactory completion of these contracts to the public, stakeholders, or others.
Authoritative Guidance
The Office of the Comptroller of the Commonwealth’s standard ISA form, which OCA used for these three ISAs with UMass Chan Medical School and the UMass Boston BIRCh Project, states,
Buyer/Parent [in this case, OCA] and Seller/Child [in this case, UMass Chan Medical School and the UMass Boston BIRCh project] agree to maintain the necessary level of communication (including immediate notification of any amendments to accounting information, program codes or performance needs), coordination, access to reports and other ISA information, and cooperation to ensure the timely execution and successful completion of the ISA, amendments, and state finance law compliance.
We consider it a best practice to document ISA amendments in writing to ensure accountability for ISA deliverables and to maintain transparency to the public.
Reasons for Condition
For the fiscal year 2022 TAY Roadmap program with UMass Chan Medical School, OCA told us in an email on July 11, 2023 that OCA and UMass Chan Medical School verbally agreed to amend the ISA deliverable to redirect their focus to addressing emergency issues related to the COVID-19 pandemic.
For the fiscal year 2022 Trainings for Paraprofessionals and Mentors program with the UMass Boston BIRCh Project, OCA told us in an email on October 24, 2022 that it was not possible to implement live training sessions with the school district, so the agency “verbally approved a shift to focus the staff time on other outreach strategies.”
For the fiscal year 2022 CCWT program with UMass Chan Medical School, OCA told us in an email on September 14, 2023 that after its initial conversations with state agencies about CCWT, the agency decided that running a cross-agency meeting was “not the best course of action.” In an email to us on September 5, 2023, OCA also explained that financial sustainability planning was no longer needed because of the “Legislature’s significant additional allocation in budget funding for the Center in its second year of operation.”
OCA did not provide a reason as to why it did not amend these ISAs in writing to reflect the verbally approved changes to the ISA deliverables.
Recommendation
OCA should obtain written approval from the agencies with which it contracts and amend ISAs in writing to reflect verbally approved changes of ISA deliverables.
Auditee’s Response
The OCA acknowledges and appreciates this finding. The OCA agrees that changes in service period, financial obligation, and deliverables for ISAs should be documented via written amendment to the ISA and approved by both parties. The remedy undertaken for this finding is contained in the remedy of [Finding 4] above, in that, OCA policies and procedures regarding ISAs will be written and circulated to members of OCA staff that have responsibility for the creation, management, and amendment of ISAs.
Auditor’s Reply
Based on its response, OCA is taking measures to address our concerns in this area.
| Date published: | October 7, 2024 |
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