Audit of the Massachusetts Board of Library Commissioners (October 24, 2023)
October 24, 2023 · Massachusetts Board of Library Commissioners · Read the full official report on mass.gov ↗
Published October 24, 2023 Audit covers July 1, 2020 – March 31, 2022 Under Diana DiZoglio · 2023–present
source
“Our audit revealed no significant instances of noncompliance by MBLC that must be reported under generally accepted government auditing standards.”
Read the plain-English breakdown
This is a state performance audit of the Massachusetts Board of Library Commissioners covering July 1, 2020 through March 31, 2022.
“In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor has conducted a performance audit of the Massachusetts Board of Library Commissioners (MBLC) for the period July 1, 2020 through March 31, 2022.”
Auditors looked at whether MBLC properly handled certain COVID-related library grants, construction review follow-up, pandemic internal controls, and cybersecurity training.
“In this performance audit, we examined whether MBLC did the following:”
MBLC helps organize and improve library services across Massachusetts, so its handling of public money and programs affects communities statewide.
“The Massachusetts Board of Library Commissioners (MBLC) was established in 1890 under Chapter 78 of the Massachusetts General Laws.”
For residents, the audited funds supported things like digital books, summer reading software, and virtual library programming.
“These funds were expended on a variety of projects, including digital books for schools, summer reading software for public libraries, and virtual programming support for public libraries.”
For every audit question listed in the report, the Auditor’s answer was yes.
“Below is a list of our audit objectives, indicating each question we intended our audit to answer and the conclusion we reached regarding each objective.”
The report was sent to MBLC leadership, and the Auditor said she was available to discuss it if the agency had questions.
“I am available to discuss this audit if you or your team have any questions.”
The audit is significant because it checked whether pandemic-era library funds and controls were handled properly, and it found no significant reportable noncompliance.
“Our audit revealed no significant instances of noncompliance by MBLC that must be reported under generally accepted government auditing standards.”
The report uses abbreviations: MBLC means the Massachusetts Board of Library Commissioners, CARES refers to federal pandemic relief, and IMLS is the federal library and museum agency that provided the grant money.
“The Institute of Museum and Library Services is an independent agency of the federal government.”
What the Auditor checked
- Complied Did MBLC administer funding for its Summer Software Grant Program in accordance with the guidelines outlined in Remarks 2 and 3(c) of the Institute of Museum and Library Services (IMLS) Coronavirus Aid Relief and Economic Security (CARES) Act Grant (award number LS-246539-OLS-20) and ensure that funds were disbursed within the grant award period of April 21, 2020 through September 30, 2021, in accordance with Remark 4 of the IMLS CARES Act Grant?
- Complied Did MBLC administer funding for its Virtual Programming for Distance Learning (VPDL) Grant Program in accordance with the guidelines outlined in Remarks 2 and 3(c) of the IMLS CARES Act Grant and ensure that funds were disbursed within the grant award period of April 21, 2020 through September 30, 2021, in accordance with Remark 4 of the IMLS CARES Act Grant?
- Complied Did MBLC implement a post-construction review process of all Massachusetts Public Library Construction Program projects to ensure that that the projects met their goals?
- Complied Did MBLC update its internal control plan (ICP) to address the COVID-19 pandemic in accordance with the Office of the Comptroller of the Commonwealth’s (CTR’s) “COVID-19 Pandemic Response Internal Controls Guidance,” dated September 30, 2020?
- Complied Did MBLC employees who were responsible for managing COVID-19 grant funds complete cybersecurity awareness training as required by Sections 6.2.3 and 6.2.4 of the Executive Office of Technology Services and Security’s (EOTSS’s) Information Security Risk Management Standard IS.010?
Prior findings revisited
"Did MBLC implement a post-construction review process of all Massachusetts Public Library Construction Program projects to ensure that that the projects met their goals?"
More audits of this entity
Other Office of the State Auditor reports on Massachusetts Board of Library Commissioners , including the prior audits referenced above.
- Audit of the Massachusetts Board of Library CommissionersAuthority / Commission · July 10, 2018