Audit of the Massachusetts Gaming Commission (MGC)

This is a state performance audit of the Massachusetts Gaming Commission covering July 1, 2018 through March 31, 2020.

“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2018 through March 31, 2020.”

Auditors looked at how the commission handled casino exclusion programs and the horse racing fund.

“In this audit, we examined MGC’s administration of the Voluntary Self-Exclusion Program, the Non-Voluntary Exclusion List, and the Race Horse Development Fund.”

The commission oversees casino gambling in Massachusetts, so its work affects gambling rules, casino monitoring, and related public funds.

“The Massachusetts Gaming Commission (MGC) was established by Section 3 of Chapter 23K of the Massachusetts General Laws as the oversight agency charged with monitoring gaming establishments.”

For residents, the report checks whether systems meant to support responsible gambling and keep excluded people out of gaming areas were being managed properly.

“These programs provide specific structures to promote responsible gaming and ethical, responsible patron behavior.”

For the areas tested, auditors concluded that the commission met the reviewed requirements.

“To accomplish our objectives, we gained an understanding of MGC’s internal control environment related to the objectives by reviewing applicable laws, regulations, and agency policies and procedures, as well as conducting interviews with management and staff members.”

The auditor says the commission should work with racing and agriculture officials, and possibly lawmakers, on what to do about horse racing fund money that cannot currently be used as intended.

“The Office of the State Auditor believes that to better support the health of the thoroughbred racing industry in Massachusetts, MGC should also discuss the significant issues facing the industry—such as how to deal with the millions of dollars accumulating in the RHDF that cannot be distributed—with these entities, as well as with the Legislature as appropriate.”

Voluntary Self-Exclusion means people with gambling problems can ask to be kept out of casino gaming areas; the Non-Voluntary Exclusion List is for people barred by the commission; the Race Horse Development Fund supports horse racing purses, breeding groups, and benefits.

“Section 133 of Title 205 of the Code of Massachusetts Regulations (CMR) allows problem gamblers2 to voluntarily bar themselves from entering the gaming areas of MGM Springfield, EBH, and PPC.”