Audit of the Military Division of the Commonwealth (January 10, 2024)

This is a State Auditor performance audit of the Massachusetts Military Division covering July 1, 2019 through December 31, 2021.

“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 Military Division of the Commonwealth (MIL) for the period July 1, 2019 through December 31, 2021.”

Auditors checked whether the Military Division properly handled tuition and fee reimbursements for National Guard members and whether it followed the terms of certain service agreements with other state agencies.

“The purpose of this audit was to determine whether MIL administered reimbursements for tuition and fee waivers as required by the state budget for fiscal years 2020, 2021, and 2022.”

If the records are unreliable, the state may not know whether Guard members received the right amount of education benefits or whether schools were paid correctly.

“Because of unreliable data in the Massachusetts National Guard Tuition System, MIL may not be able to ensure the accuracy of the credits that National Guard members use.”

For residents, this matters because public money paid for tuition reimbursements and COVID response work, and the audit found weaknesses in the records used to prove that money was handled properly.

“Without generating and retaining adequate documentation to support compliance with the ISAs’ terms and conditions, MIL cannot provide assurance that the funds it received from A&F and DESE were used for their intended purposes.”

The Auditor concluded that the Military Division did not properly administer the tuition reimbursement program and did not prove it met the terms of some COVID-related agreements.

“MIL could not provide sufficient evidence that it performed the services outlined in three ISAs.”

The audit recommends that the Military Division strengthen controls, keep better records, reconcile tuition data, and document work performed under service agreements.

“MIL should create and implement adequate controls to ensure that it collects and retains sufficient supporting documentation related to the activities and reporting requirements of its ISAs.”

The Military Division accepted the Auditor’s findings and said it is taking steps such as improving software controls, adding reconciliation work, developing policies, and improving documentation for future agreements.

“The MIL accepts [the Office of the State Auditor’s] findings.”

An interdepartmental service agreement is a contract-like arrangement between state agencies; here, it covered work such as COVID response support and school bus driver support.

“MIL also signed ISAs with the following agencies, which needed military members and technical support to address the COVID-19 pandemic:”