Audit of the Massachusetts Developmental Disabilities Council

This is a state performance audit of the Massachusetts Developmental Disabilities Council covering October 1, 2016 through September 30, 2018.

“This report details the audit objective, scope, and methodology for the audit period, October 1, 2016 through September 30, 2018.”

Auditors wanted to see whether MDDC properly managed grants it gave to sub-recipients, including whether it followed rules, contracts, and guidance.

“In this performance audit, we examined whether MDDC’s administration of its sub-recipient grants was consistent with applicable laws, regulations, contractual terms and conditions, and other guidance.”

The grant-funded work is meant to help people with developmental disabilities and their families get information and support that can improve independence and community inclusion.

“The intent of these projects is to provide information in various languages to people with developmental disabilities and their families to enhance their independence, productivity, and inclusion in the community.”

If you or someone you know has a developmental disability, this audit gives some assurance that the council’s reviewed grant process was working properly during the audit period.

“Does MDDC properly administer its federal grant program to sub-recipients, including authorizing, recording, and monitoring?”

The auditor’s answer to the main audit question was yes: MDDC properly administered the reviewed federal grant program.

“We determined that the data in DD Suite and MMARS were sufficiently reliable for the purposes of our audit.”

The auditor discussed the report with agency management, and the report reflects management’s comments.

“My audit staff discussed the contents of this report with management of the agency, whose comments are reflected in this report.”

This matters because MDDC handled about $1.9 million in fiscal year 2017 and $1.8 million in fiscal year 2018, so the audit looked at public grant oversight for a meaningful amount of funding.

“During our audit period, MDDC had a budget of approximately $1.9 million for fiscal year 2017 and $1.8 million for fiscal year 2018.”

“Sub-recipients” means the partner organizations MDDC chooses to carry out grant-funded projects.

“MDDC selects partnering entities (called sub-recipients) to carry out the projects described in its plan.”