Massachusetts Developmental Disabilities Council - Examination of Annual Internal Control Questionnaire

This is a limited state audit of the Massachusetts Developmental Disabilities Council’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 State Auditor checked whether certain answers the council sent to the State Comptroller were accurate.

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

If the council’s internal controls are weak or inaccurately reported, it may have trouble meeting its mission, following rules, and protecting public assets.

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

For an ordinary resident, this matters because internal controls help make sure a public agency uses funds and property properly and keeps accurate records.

“In addition, without establishing formal inventory policies and procedures, MDDC is not ensuring that its capital assets are properly safeguarded against loss, theft, and misuse and that its inventory records are complete and accurate.”

The council said it had certain controls and procedures, but the audit found several of those claims were not backed up or were inaccurate.

“Some of the information that the Massachusetts Developmental Disabilities Council (MDDC) 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.”

The auditor recommended that the council fix the problems, follow Comptroller requirements, and ask the Comptroller for help if needed.

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

The issue is significant because the State Comptroller and outside auditors rely on these questionnaire answers to judge the strength of statewide financial controls.

“External auditors use department ICP and ICQ responses, along with other procedures, to render an opinion on the internal controls of the Commonwealth as a whole.”