Audit of the Massachusetts Emergency Management Agency (June 11, 2025)

This is a Massachusetts State Auditor performance audit of the Massachusetts Emergency Management Agency covering March 1, 2020 through June 30, 2023.

“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 Emergency Management Agency (MEMA) for the period March 1, 2020 through June 30, 2023.”

Auditors checked whether MEMA handled COVID-19 supplies, FEMA grant help, coordination with other agencies, and COVID-19 money controls properly.

“The purpose of our performance audit was to determine the following:”

When an agency does not file required spending reports, it is harder for the public and other officials to see how emergency money was used and whether agreements were followed.

“This lack of reporting undermines transparency and accountability in tracking ISA-related expenditures and performance and may have hindered effective oversight by both ANF and DPH.”

For residents, the audit speaks to how well the state managed pandemic supplies and emergency aid systems that communities relied on during COVID-19.

“During the pandemic, MEMA fulfilled resource requests based on priority, availability of resources, and appropriateness.”

The main problem was not that MEMA failed to distribute resources; it was that MEMA did not prove it sent required reports about certain COVID-19 spending agreements.

“MEMA agrees that it failed to submit biweekly reports to ANF and a final report to DPH as required by the applicable ISAs.”

MEMA says it is updating procedures and controls, and the auditor plans to check back after the audit.

“We will follow up on this matter in approximately six months as part of our post-audit review process.”

The audit found a real accountability gap: MEMA lacked a formal system to make sure required reports were sent on time, even though it says it communicated informally with the other agencies.

“MEMA should develop and implement internal controls or procedures to ensure that it submits all required reports in a timely manner.”

An ISA is an agreement between government agencies; ANF is the Executive Office for Administration and Finance; DPH is the Department of Public Health; FEMA is the Federal Emergency Management Agency; CORI is a criminal background check record.

“A recipient is an entity that receives and manages grant funds, often referred to as a grant recipient.”