Massachusetts Commission for the Deaf and Hard of Hearing Examination of Annual Internal Control Questionnaire

This is a limited state audit of the Massachusetts Commission for the Deaf and Hard of Hearing’s answers on its annual internal-control questionnaire for July 1, 2014 through June 30, 2015.

“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2014 through June 30, 2015.”

The auditor wanted to check whether some of the agency’s answers to the state comptroller were accurate.

“The objective of our audit was to determine whether certain responses that MCDHH provided to OSC in its fiscal year 2015 ICQ were accurate.”

If the agency does not properly track and check its equipment, state property is more vulnerable to being lost, stolen, misused, or recorded incorrectly.

“Without properly identifying its capital assets and performing and documenting a physical inventory of them each year, MCDHH is not ensuring that its capital assets are properly safeguarded against loss, theft, and misuse and that its inventory records are complete and accurate.”

For residents, this matters because the audited agency serves Deaf and hard-of-hearing people across Massachusetts, and the audit checks whether its public resources are being tracked properly.

“The Massachusetts Commission for the Deaf and Hard of Hearing is the principal agency in the Commonwealth on behalf of people of all ages who are deaf and hard of hearing.”

The main problem was not that auditors found missing money; it was that MCDHH’s records and required certification did not fully support what it told the comptroller.

“Some of the information that the Massachusetts Commission for the Deaf and Hard of Hearing (MCDHH) reported in its Internal Control Questionnaire (ICQ) to the Office of the State Comptroller (OSC) for fiscal year 2015 was inaccurate or not supported by documentation.”

The auditor recommended that MCDHH fix the asset-reporting problems, follow comptroller rules, keep signed proof of certification, and ask the comptroller for help if needed.

“If necessary, MCDHH should request guidance from OSC on these matters.”

The finding is significant because the state relies on these questionnaires as part of assessing whether Massachusetts agencies have effective controls.

“The purpose of the ICQ is to provide an indication of the effectiveness of the Commonwealth’s internal controls.”

The ICQ is a yearly questionnaire agencies use to report on internal controls, meaning the rules and checks meant to keep public money, property, and information properly managed.

“The ICQ is a document designed by OSC that is sent to departments each year requesting information and department representations on their internal controls over 12 areas: management oversight, accounting system controls, budget controls, revenue, procurement and contract management, invoices and payments, payroll and personnel, investments held by the Commonwealth, material and supply inventory, capital-asset inventory, federal funds, and information-technology security and personal data.”