The Operational Services Division has oversight responsibility for the Massachusetts Purchase of Services (POS) system. These responsibilities also include procurement, contract administration, program monitoring, program evaluation, and audit practices for contracted human and social services programs. Additionally, OSD 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 below, and contact OSD's Financial Compliance unit for additional assistance.
Policies and Regulations
- 808 CMR 1.00, Compliance, Reporting and Auditing for Human and Social Services - sets forth compliance, reporting, and auditing requirements for human and social service programs purchased by departments, as well as the private special education program subject to Operational Services Division's pricing.
- General Audit and Compliance Requirements - provide a general overview of the audit requirements and policies. It is intended for departments, contractors, and other interested parties.
- 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)
- OSD Update 08-03 - Purchase of Service (POS) Capital Items Procurement Policy - provides assistance to human and social service contractors in acquiring capital items of furnishings and equipment.
- Employment and Training Specifications for Certain Request for Responses - contains required Request for Response (RFR) specification language pertaining to selected employment and training services contracts with human and social service providers.
- Discharge Planning Specifications for Certain Request for Responses - contains required Request for Response (RFR) specification language pertaining to discharge planning for Purchase of Service (POS) contracts with human and social service providers, aimed to "Ensure Consistency in Discharge Planning among the Commonwealth's Vendors ." (which was created by Working Group on Discharge Planning, in their article entitled Moving Beyond Serving the Homeless to Preventing Homelessness).
- Purchase of Service Attachment Instructions for Human and Social Services - contains step-by-step instructions for completing Purchase of Service attachments 1-6.