Audit of the Massachusetts Office on Disability

This is a state performance audit of the Massachusetts Office on Disability, focused on whether it properly managed municipal grants related to disability access.

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

The State Auditor reviewed MOD because state law authorizes audits, and this one focused on grant administration during the audit period.

“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 Office on Disability (MOD) for the period July 1, 2016 through June 30, 2018.”

MOD helps make sure people with disabilities can participate equally in life in Massachusetts, so its grant program affects public access and disability rights across cities and towns.

“MOD’s mission is to ensure that people with disabilities of all ages living or working in the Commonwealth of Massachusetts have full and equal participation in all aspects of life.”

If you live in Massachusetts, these grants can help your city or town improve physical access for people with disabilities.

“These grants support capital improvements dedicated to improving access for people with disabilities throughout the Commonwealth.”

The audit answered yes: MOD properly administered the municipal grant program it reviewed.

“Does MOD properly administer its municipal grant program, including authorizing, recording, and monitoring?”

The report does not list corrective actions or recommendations because the audit did not identify significant reportable noncompliance.

“Our audit revealed no significant instances of noncompliance by MOD that must be reported under generally accepted government auditing standards.”

The audit provides public assurance that, based on the auditor’s testing, MOD’s municipal ADA grant payments and oversight were reliable enough for the audit’s purpose.

“We determined that the program data supplied by MOD and the financial data in MMARS were sufficiently reliable for the purposes of our audit.”

A PRC is the state payment form agencies use in MMARS to pay vendors for goods and services.

“A PRC is the form state agencies use to make payments to vendors through MMARS for the purchase of goods and services.”