Guidance and Policies Specific to Human and Social Services Providers

The following publications and policies are meant to guide departments in procuring human and social services, as well as to assist providers in complying with state and federal requirements.

The Massachusetts Purchase of Services (POS) system is overseen by the Operational Services Division, which has oversight responsibility for procurement, contract administration, program monitoring, program evaluation, and audit practices for contracted human and social services programs. OSD also has the responsibility for setting tuition prices for private special education programs.

State Departments purchase services, such as residential services (group homes, shelters, etc.), counseling, special education, employment and training, health care, and other supportive services for Commonwealth clients.

Unlike suppliers of commodities and other types of professional services, human and social services providers are required to comply with the Commonwealth's regulations for compliance, reporting, and auditing. They must submit financial statements, i.e., the Uniform Financial Statements and Independent Auditor's Report (UFR), on an annual basis.

Additionally, non-profit providers are in the unique position of being eligible to make purchases from current Statewide Contracts. Purchasing goods and services directly from Statewide Contractors at the low prices negotiated by the Commonwealth, helps keep down the operating cost of these programs for consumers.

Review the related Human and Social Services policies, and contact OSD's Financial Compliance unit for additional assistance.

Policies and Regulations

  • Audit Resolution Policy - provides policy and procedures for use by departments and contractors for addressing the findings and recommendations in independent auditor's reports issued in accordance with Generally Accepted Government Auditing Standards (GAGAS).  (Corrective Action Plan (CAP) Template)

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