Massachusetts Commission on Judicial Conduct-Examination of Annual Internal Control Questionnaire

This is a limited review by the Massachusetts State Auditor of whether the Commission on Judicial Conduct accurately filled out parts of its 2015 Internal Control Questionnaire.

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

The Auditor checked CJC because state agencies use the questionnaire to report whether their internal controls are working, and those answers need to be accurate.

“Each year, the Office of the State Comptroller (OSC) issues a memorandum (Fiscal Year Update) to internal control officers, single audit liaisons, and chief fiscal officers (CFOs) instructing departments to complete an Internal Control Questionnaire (ICQ) designed to provide an indication of the effectiveness of the Commonwealth’s internal controls.”

If CJC does not have a proper control plan and accurate reporting, it may have trouble meeting its mission, following rules, and protecting public assets.

“Without establishing an ICP in accordance with OSC guidelines, CJC may not be able to achieve its mission and objectives effectively; efficiently; and in compliance with applicable laws, rules, and regulations.”

For the public, this matters because CJC handles complaints about judges, and the audit pushes the agency to keep better records, controls, and accountability.

“According to its website, CJC is “responsible for investigating complaints alleging that a state court judge has engaged in judicial misconduct or has a disability preventing him or her from properly performing judicial duties” and for “pursuing, when it is appropriate, remedial action or discipline against state court judges.””

The agency said it was complying in several areas, but the auditors found missing or inaccurate support for key answers.

“Some of the information that the Massachusetts Commission on Judicial Conduct (CJC) reported on its Internal Control Questionnaire (ICQ) to the Office of the State Comptroller (OSC) for fiscal year 2015 was inaccurate or not supported by documentation.”

CJC was told to fix the problems, follow Comptroller requirements, keep signed certification records, and seek guidance if needed.

“CJC should take the measures necessary to address the issues we identified during our audit and should ensure that it adheres to all of OSC’s requirements for developing an ICP and accurately reporting information about its ICP, risk assessment, and capital-asset inventory on its ICQ.”

The finding is significant because inaccurate questionnaires can weaken statewide financial oversight and undocumented inventories can leave public property less protected.

“Further, inaccurate information in the ICQ prevents OSC from effectively assessing the adequacy of CJC’s internal control system for the purpose of financial reporting.”

An ICQ is the yearly questionnaire agencies complete about their internal controls; an ICP is the agency’s plan for those controls; capital assets are longer-lasting items such as equipment or technology that need tracking.

“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.”