Massachusetts Office for Victim Assistance
July 7, 2017 · Read the full official report (PDF) ↗
Published July 7, 2017 Audit covers July 1, 2014 – June 30, 2016 Under Suzanne M. Bump · 2011–2023
source
“MOVA had inadequate documentation to support grant expenditures.”
Read the plain-English breakdown
This is a state audit of the Massachusetts Office for Victim Assistance, covering selected activities from July 1, 2014 through June 30, 2016.
“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2014 through June 30, 2016.”
The auditor checked whether MOVA made sure grant recipients qualified before getting money and whether MOVA had backup paperwork before reimbursing expenses.
“The purpose of this audit was to determine whether MOVA properly ensured that sub-recipients1 met all eligibility requirements and submitted all documentation before it awarded them grant funding.”
If required paperwork is missing, public money could go to organizations that have not shown they are qualified to serve victims.
“By not obtaining and reviewing required documentation, MOVA may have provided funding to organizations that were not qualified to provide SAFEPLAN services.”
For residents, especially victims of abuse, stalking, or sexual assault, the issue is whether programs funded with public money are properly checked and documented.
“The advocates work directly with victims to navigate the legal process of obtaining harassment-prevention and restraining orders.”
The audit found two main problems: incomplete eligibility paperwork and weak expense documentation.
“MOVA had incomplete documentation to support grant eligibility.”
The auditor recommended that MOVA tighten its paperwork rules, follow up on missing documents, make sure contracts are properly signed and dated, and improve compliance oversight.
“MOVA should improve its oversight in identifying missing SAFEPLAN grant-eligibility forms and tracking follow-up requests for required documentation.”
This mattered because the audit covered 26 grants worth more than $4.3 million in state and federal money.
“During our audit period, MOVA awarded 26 sub-recipient grants, totaling $4,351,582, from both state and federal funds.”
A sub-recipient is a nonprofit that receives grant money from MOVA and uses it to provide services to crime victims.
“MOVA receives funding that it provides to eligible nonprofit organizations, called sub-recipients, in grants from SAFEPLAN.”
5 figure(s) pending source verification - not shown
What the Auditor found
Why it matters: MOVA may have funded organizations that were not qualified and may not be able to properly administer grant agreements.
Standard: MOVA SAFEPLAN application requirements, Commonwealth Standard Contract Form instructions, 815 CMR 10.02, and MOVA’s internal control plan. ( Section 10.02 of Title 815 of the Code of Massachusetts Regulations )
4 recommendations
- MOVA should ensure that the information provided on both the Request for Response form and the SAFEPLAN grant application is consistent and should give sub-recipients clear and concise instructions for submitting all required documentation to meet eligibility requirements.agency: agreed
- MOVA should improve its oversight in identifying missing SAFEPLAN grant-eligibility forms and tracking follow-up requests for required documentation.
- MOVA should ensure that its original Commonwealth standard contracts are signed and dated by both the grant sub-recipient and MOVA before awarding grant funding.agency: already implemented
- MOVA should assign an additional individual to ensure compliance with all applicable laws and regulations.
Agency response & Auditor reply
Agency: "MOVA believes that there was adequate documentation to support grant eligibility."
Why it matters: MOVA cannot ensure that all reimbursements made to sub-recipients were for allowable grant expenditures.
Standard: MOVA’s SAFEPLAN Policies and Procedures Manual required expenditure reports with back-up documentation and timesheets showing actual SAFEPLAN activity. ( MOVA’s SAFEPLAN Policies and Procedures Manual )
1 recommendation
- MOVA should take the measures necessary to ensure that it fully complies with documentation requirements for the reimbursement of grant-related expenses.agency: agreed
Agency response & Auditor reply
Agency: "While MOVA believed that there was sufficient documentation to support cost reimbursement, MOVA will ensure that adequate documentation, such as time sheets, invoices and paid bills, are provided to support reimbursement of costs."
More audits of this entity
Other Office of the State Auditor reports on Massachusetts Office for Victim Assistance .
- Audit of the Massachusetts Office for Victim AssistanceOther · March 4, 2022
- Massachusetts Office for Victim AssistanceOther · April 20, 2011