Department of Children and Families

This is a Massachusetts State Auditor report on the Department of Children and Families for July 1, 2010 through June 30, 2011.

“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, 2010 through June 30, 2011.”

DCF was audited as part of the statewide Single Audit for fiscal year 2011.

“We conducted our audit in conjunction with the Single Audit of the Commonwealth of Massachusetts for the fiscal year ended June 30, 2011.”

DCF runs major child welfare services for children and families at risk of abuse or neglect, so its controls and spending matter to the public.

“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.”

As a resident, this report tells you that auditors checked whether DCF properly handled important federally funded programs and found no problems in the areas tested.

“Based upon our audit, we determined requirements applicable to the Title IV-E Foster Care and Adoption Assistance and the Social Services Block Grant Programs and designed appropriate tests to determine DCF’s compliance with these requirements.”

The report does not list corrective actions or follow-up steps because it found DCF complied in the areas tested.

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

This was a large agency audit: DCF managed about $830 million in fiscal year 2011, including about $210 million in federal money.

“For fiscal year 2011, DCF administered approximately $830 million, of which federal funds totaled approximately $210 million.”