Department of Environmental Protection

This is a Massachusetts State Auditor performance audit of the Department of Environmental Protection covering July 1, 2010 through September 30, 2011.

“In accordance with Chapter 11, Section 12, of the General Laws, the Office of the State Auditor has conducted a performance audit of DEP for the period July 1, 2010 through September 30, 2011.”

Auditors wanted to see whether DEP was managing state cars and communication devices in a cost-effective way and watching for possible misuse.

“The objective of our audit was to review the internal controls DEP had established over its employees’ use of its automobiles and communication devices such as cell phones and smartphones to determine whether DEP’s policies and procedures in these areas were cost-effective and employee use was adequately monitored to prevent abuse.”

Public money was paying for these devices, so DEP needed to make sure it was choosing plans carefully and using state resources wisely.

“OSC’s Internal Control Guide indicates that effectiveness and efficiency are the most common fundamental management responsibilities and that “because resources are always scarce, management is responsible for making the best use of the resources that are available.””

For taxpayers, the issue is whether DEP was paying more than necessary for phones and data plans, including devices that were barely used or not used at all.

“During this period, one employee did not use a DEP-provided smartphone that cost the department $52 for the month.”

The auditor found four main problems: no formal written rules, no documented needs assessment before choosing plans, weak monitoring of use and cost, and no clear criteria for assigning devices.

“We determined that during our audit period, DEP did not:”

The auditor recommended written policies, regular reviews of phone use and plans, clearer approval rules, and checking whether provider reports could help lower costs.

“To achieve the most cost-effective use of its communication devices, DEP should take the following measures:”

The report matters because DEP had 168 state-owned communication devices costing $155,168 over 15 months, and weak controls meant the agency could not prove every device and plan was necessary or cost-effective.

“For the 15-month period ended September 30, 2011, DEP administered 168 communication devices (61 cell phones and 107 smartphones) at a total cost of $155,168.”

“Internal controls” means the rules and procedures an agency uses to make sure work is done properly, risks are reduced, and spending can be checked.

“Controls are most frequently comprised of policies and procedures.”