Audit of the Massachusetts Board of Library Commissioners

This is a state performance audit of the Massachusetts Board of Library Commissioners, covering how it managed selected library programs and grants from July 1, 2010 through September 30, 2012.

“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2010 through September 30, 2012.”

Auditors reviewed whether the board properly oversaw library grants, construction funding, state aid, and related services, and whether it followed rules and had good controls.

“This audit was conducted in order to review and evaluate the Massachusetts Board of Library Commissioners’ (MBLC’s) administration and oversight of certain programs and services, including the Library Services and Technology Act (LSTA) Grants to States Program, the Massachusetts Public Library Construction Program (MPLCP), State Aid to Public Libraries, and the Massachusetts Library System, and to determine whether those programs and services were conducted in compliance with applicable laws and regulations and supported by effective internal controls.”

Public money was going into library construction and services, so weak oversight could mean delays, poor contractor choices, or funds not being properly tracked.

“Delayed reports reduce the relevance and usefulness of the information being reported and could reduce MBLC’s ability to make informed decisions about the grantees’ performance and adherence to grant agreement provisions and to ensure that MPLCP grant funds are being properly accounted for and appropriately spent.”

For residents, the point of these programs is better library access, improved library buildings, and support for local library services across Massachusetts.

“According to its website, MBLC has “the statutory authority and responsibility to organize, develop, coordinate and improve library services throughout the Commonwealth,” and its mission includes “[providing] every resident of the Commonwealth with full and equal access to library information resources regardless of geographic location, social or economic status, age, level of physical or intellectual ability, or cultural background.””

Auditors did not say the main grant programs were broken; they said several oversight practices needed tightening.

“Based on our audit, we have concluded that for the period July 1, 2010 through September 30, 2012, MBLC’s procedures for distributing State Aid to Public Libraries, awarding sub-grants to libraries under the LSTA Grants to States Program, and awarding grants under the MPLCP are effective.”

The board said it was changing rules and procedures, including requiring checks of contractor records and better documentation of grant monitoring.

“MBLC is in the process of drafting updates to 605 CMR 6 to require municipalities that have been awarded library construction grants to review the DCAMM contractor certification files of the lowest responsible, eligible bidders for general contract work before final contractor selection.”

The report is significant because it points to practical fixes that can help protect public funds and make sure library projects and grants are monitored well.

“Without an updated ICP, MBLC may not be able to ensure that it can achieve its objectives efficiently, effectively, and in compliance with applicable laws, regulations, grants, and contractual agreements and that its assets are properly safeguarded against loss, theft, and misuse.”

MPLCP means the state program that helps cities and towns build or renovate public libraries; LSTA is a federal grant program that supports library services; an internal control plan is the agency’s written system for managing risks and preventing errors or misuse.

“The MPLCP assists municipalities in developing public libraries through the renovation and expansion of existing library buildings or the construction of new facilities.”