Department of Children and Families

This is an official state audit report about Massachusetts’ Department of Children and Families for July 1, 2009 through June 30, 2010.

“Official Audit Report – Issued May 12, 2011”

DCF was audited as part of the state’s required Single Audit for the fiscal year that ended June 30, 2010.

“In accordance with Chapter 11, Section 12, of the General Laws, the Office of the State Auditor conducted an audit of DCF for the period July 1, 2009 through June 30, 2010.”

DCF handles child protection, foster care, adoption, family services, and large amounts of public money, including federal funds.

“For fiscal year 2010, DCF administered approximately $851 million, of which federal funds totaled approximately $206 million.”

The audit did not report findings against DCF in the tested areas.

“We have concluded that DCF had adequate internal controls in place and complied with the requirements of the federal Department of Health and Human Services; Office of Management and Budget (OMB) Circular A-133 and the Compliance Supplement; and other applicable laws, rules, and regulations for the areas tested.”

The report does not list corrective actions; it says DCF complied in the tested areas, so there were no audit findings described here to fix.

“We examined, on a test basis, evidence of DCF’s compliance with the applicable requirements and performed other procedures as we considered necessary.”

The report is significant because DCF serves vulnerable children and families, and the audit found its tested controls and compliance were adequate for that year.

“The Department of Children and Families (DCF), established by Chapter 18B, Section 1, of the Massachusetts General Laws, provides services to children and families who are at risk of or have been victims of abuse or neglect.”

“Internal controls” means the checks and procedures an agency uses to manage money, records, and compliance properly.

“Assess the internal controls in place at DCF during the review period.”