Brockton Day Nursery, Inc.

This is a state performance audit of Brockton Day Nursery, a nonprofit childcare and family support organization in Brockton, Massachusetts.

“Brockton Day Nursery, Inc. (BDN) is a not-for-profit organization that provides comprehensive childcare and support services to children and families.”

The audit checked whether the nursery's board was properly set up and doing key oversight work required by state rules and contracts.

“The purpose of this audit was to assess whether BDN’s board of directors was constituted, and performed various oversight functions, in a manner consistent with applicable regulations, contractual terms and conditions, and other guidance.”

This matters because private human-service organizations receive large amounts of state money, and their boards are supposed to make sure those organizations are run responsibly.

“Each fiscal year, state agencies purchase more than $2 billion in services from private human-service organizations that are governed by boards of directors.”

If you are a taxpayer or a family using these services, the audit says the reviewed state-funded oversight areas did not show major deficiencies.

“For the areas reviewed that were related to our audit objectives, we did not identify any significant deficiencies warranting attention by those responsible for governance and state oversight agencies.”

The auditor concluded that the board met the specific requirements reviewed, including limits on management family control, executive review, and executive compensation rules.

“Specifically, management personnel and their immediate families did not compose more than 30% of the voting members of Brockton Day Nursery, Inc.’s board of directors, and the board reviewed the executive director’s performance during the audit period.”

The report does not list required corrective actions because the audit did not find significant deficiencies in the areas reviewed.

“For the areas reviewed that were related to our audit objectives, we did not identify any significant deficiencies warranting attention by those responsible for governance and state oversight agencies.”

Brockton Day Nursery received most of its fiscal year 2014 revenue from state contracts, so the state had a strong interest in checking oversight and accountability.

“BDN’s total revenue for fiscal year 2014 was $2,733,802, of which $2,226,696 was from state contracts, primarily with the Department of Early Education and Care.”

A 'performance audit' means the auditor looked at how certain activities were carried out, not just whether the books added up.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, the Office of the State Auditor has conducted a performance audit of certain activities of Brockton Day Nursery, Inc. for the period July 1, 2013 through June 30, 2014.”