Press Release  Audit Finds Discrepancies with the National Guard’s Records and Recommends Implementing an Internal Control Plan

Boston — Today, State Auditor Diana DiZoglio’s office released an audit of the Military Division of the Commonwealth (MIL), commonly referred to as the National Guard. The audit reviewed the period of July 1, 2019, through December 31, 2021.

Our audit found that MIL did not keep adequate records for service members enrolling in state colleges and universities through the Massachusetts Army and Air Force National Guard Tuition and Fee Reimbursement Program. The information was unreliable due to multiple control deficiencies. There were deleted records, omissions within the system, and missing documentation for reimbursement requests, among other data reliability issues.

In addition, MIL did not maintain sufficient evidence that it performed interdepartmental service agreements (ISAs) with the Executive Office of Administration and Finance and the Department of Elementary and Secondary Education during the COVID-19 pandemic. Without proper documentation of services through ISAs, the MIL cannot guarantee that funds received from each agency were used for their intended purposes.

Based on the audit findings, our office recommends that MIL strengthen and follow its internal controls to ensure the Massachusetts National Guard Tuition System and tuition and fee waiver process is operating as intended. In addition, we recommend that MIL maintain adequate records and establish policies and procedures to ensure accuracy and proper documentation.

“Our audits help to identify where there may be deficiencies, a lack of oversight, or a need for greater accountability across state government. We commend the MIL for taking responsibility for addressing the areas of concern raised in our audit to ensure they are making necessary improvements,” said Auditor DiZoglio.

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