Executive Office of Elder Affairs' Use of American Recovery and Reinvestment Act Funds

This is a Massachusetts State Auditor review of how the Executive Office of Elder Affairs received, spent, tracked, and reported federal ARRA stimulus funds.

“This audit was conducted as part of the Office of the State Auditor’s ongoing efforts to audit the receipt, administration, and disbursement of American Recovery and Reinvestment Act of 2009 (ARRA) funds by state entities.”

Auditors checked whether the money was spent for its intended purposes, followed rules, and was properly reported, including job reporting.

“The objectives of our audit were to obtain and review a listing of the type and amount of all American Recovery and Reinvestment Act of 2009 (ARRA) funds that the EOEA has applied for, plans to receive, or has received and expended; to review and evaluate the EOEA’s internal controls over ARRA expenditures and determine whether ARRA funds are being expended for the intended purposes and in compliance with applicable laws, rules, and regulations; to determine whether the EOEA is complying with ARRA accounting and reporting requirements as well as other grant requirements; and to ensure that the EOEA has identified and reported the number of jobs created/retained with ARRA funds.”

The agency used federal stimulus grants for programs serving older residents, including meals, employment help, and chronic disease self-management.

“During our audit period, the EOEA was awarded four separate grants totaling $3,753,352 by two federal agencies through the American Recovery and Reinvestment Act of 2009 (ARRA).”

For ordinary residents, this matters because the programs supported meals, caregiver support, employment training, and health-related services for older people and their families.

“This network reaches out to elders in need of such services as home care and caregiver support, ombudsman programs, nutrition programs, protective services, health and wellness services, housing options, and counseling services for elders with limited English proficiency.”

No major misuse of funds was reported in the areas tested, but the agency still had unfinished work on controls and fraud, waste, and abuse prevention.

“Our follow-up audit indicated that the EOEA had taken steps to address these issues but some remained partially resolved, as discussed below:”

The auditor told the agency to finish its internal control plan and keep building a system to prevent and detect fraud, waste, and abuse.

“The EOEA should continue to improve its program to prevent and detect fraud, waste, and abuse.”

The audit covered millions of dollars in federal aid and found the agency had spent most of the awarded amount by June 30, 2011.

“As of June 30, 2011, the EOEA had expended $3,158,259 of this amount, as indicated below.”

ARRA means the federal stimulus law passed during the recession; in this report, it funded extra elder-service programs such as meals and employment support.

“The ARRA grant supplemented other funds annually appropriated by the federal government (Title III) and the Commonwealth that support the EOEA’s Elderly Nutrition Program.”