Audit of the Old Colony Young Men’s Christian Association, Inc. (OCY)

This is a Massachusetts State Auditor performance audit of Old Colony YMCA for July 1, 2017 through June 30, 2019.

“I am pleased to provide this performance audit of Old Colony Young Men’s Christian Association, Inc.”

Auditors checked whether certain non-payroll expenses charged to state human-service contracts followed Massachusetts rules for documenting and reporting costs.

“In this performance audit, we examined OCY’s compliance with Sections 1.04(1) and 1.05 of Title 808 of the Code of Massachusetts Regulations regarding the documentation and reporting of certain administrative and programmatic expenses.”

Old Colony YMCA runs many community and human-service programs in southeastern Massachusetts, so its handling of public contract money matters to taxpayers and service users.

“As of June 30, 2019, OCY offered 29 programs throughout southeastern Massachusetts, including childcare, education, family support, job training, mental health treatment, mentoring, social supports, and violence prevention.”

If you live in a community served by Old Colony YMCA, this audit says the state did not find significant reportable problems in the sampled expenses tied to state service contracts.

“We reviewed supporting documentation (i.e., receipts, invoices, monthly statements, and purchase orders) for all non-payroll POS contract expenditures in our samples to determine whether they were properly documented in compliance with the recordkeeping requirements of 808 CMR 1.04(1) and that no nonreimbursable costs, as defined in 808 CMR 1.05, were charged to the contracts.”

The audit’s conclusion was that Old Colony YMCA complied with the tested requirements for the expenses reviewed.

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

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

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

The finding is significant because the auditors reviewed samples from a large set of non-payroll state contract expenses and found no major reportable compliance issues.

“Our total population included 39,681 non-payroll POS expenditures, totaling $15,690,025.”

A purchase-of-service, or POS, contract is a state contract for human or social services; the audit focused on non-payroll costs under those contracts.

“Under the state Operational Services Division’s regulations (Section 1 of Title 808 of the Code of Massachusetts Regulations), any contractor or subcontractor that has been awarded a contract in excess of $100,000 to provide human and/or social services from a Commonwealth agency is required to file a properly completed Uniform Financial Statement and Independent Auditor’s Report annually.”