Massachusetts Emergency Management Agency

This is a state performance audit of the Massachusetts Emergency Management Agency, covering selected activities from July 1, 2013 through December 31, 2014.

“In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor (OSA) has conducted a performance audit of certain activities of the Massachusetts Emergency Management Agency (MEMA) for the period July 1, 2013 through December 31, 2014.”

Auditors checked whether MEMA properly handled certain federal grant programs and whether staff completed required emergency-management training.

“The objectives of this audit were to review certain aspects of MEMA’s administration of its Public Assistance and Hazard Mitigation Grants, its Emergency Management Performance Grants, and the training courses it provided to its employees.”

If reimbursement files are incomplete or unsigned, the public has less assurance that disaster-relief money was checked properly before payment.

“Without proper documented supervisory review, there is inadequate assurance that the amounts applied for and awarded to subrecipients are the appropriate amounts.”

For residents, this matters because MEMA helps communities recover from disasters and reduce future risks, using public dollars and federal grants.

“MEMA also provides assistance to local governments and certain nonprofit organizations for emergency work related to hazards or disasters and the repair or replacement of disaster-damaged facilities through the Federal Emergency Management Agency’s (FEMA’s) Public Assistance Grants, and for actions taken to prevent or reduce long-term risk to life and property from natural hazards through FEMA’s Hazard Mitigation Grant Program.”

Auditors did not say the payments were wrong; they said MEMA needed better records and controls to prove reviews were done properly.

“We do not question whether reimbursements made by MEMA to its subrecipients were appropriate; we acknowledge that when documents were missing or did not have initials or signatures indicating that the information had been reviewed, MEMA was still able to provide documentation to substantiate that the reimbursed expenses had been incurred.”

The auditor recommended that MEMA tighten its file monitoring and training follow-up so required documents and courses are completed on time.

“MEMA should establish controls that require monitoring of its project files to ensure compliance with its policies in this area.”

The audit covered a large amount of disaster-relief funding, so even paperwork and training weaknesses affect public accountability.

“During our audit period, MEMA expended $43,443,035 from 11 Public Assistance Grants.”

“Public Assistance Grants” means federal disaster money used for emergency work and repairing damage after disasters.

“Grants under this program provide assistance for emergency work and disaster repair.”