Deputy Director, Audit & Oversight Division (DAO), FY 2023.017

Since its creation as the first state-level inspector general’s office in the country, the OIG has been at the forefront of promoting effective government and the responsible use of public money and property. The OIG is an independent agency charged with preventing and detecting fraud, waste and abuse in the use of public funds and public property. By statute, the inspector general has broad authority to oversee the use of state, local and federal funds by state and local governments, as well as by those who receive government funds or use public property. This includes state agencies, counties, cities, towns, quasi-governmental authorities and districts, as well as individuals, corporations and not-for-profit organizations that do business with the government.

 

The Office is led by the Inspector General of the Commonwealth, who {…shall be appointed by the Governor, Attorney General and Auditor} “…solely on the basis of integrity and demonstrated ability in accounting, auditing, financial analysis, law, management analysis, public administration, investigation or criminal justice administration.” (MGL, Chapter 12A, Section 2.)

 

The Office is organized into nine business units, operates from two locations, employs approximately 80 staff, with an annual budget of over $9M. Additional information about the office may be found at Welcome to the Office of the Inspector General | Mass.gov. (https://www.mass.gov/welcome-to-the-office-of-the-inspector-general)

 

The OIG enabling statute is Chapter 12A of the Massachusetts General Laws (Chapter 12A). Further details may be found at Chapter 12A (malegislature.gov). (https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12A) The OIG Regulations (945 CMR) may be found at https://www.mass.gov/law-library/945-cmr.

 

Under the authority of the OIG, as enumerated within Chapter 12A and various other statutes, the AOI division performs investigations, audits, and other oversight activities to improve how government operates and to identify, prevent and correct the misuse of public funds and property. 

 

The division often works closely with other agencies, municipalities, law enforcement and federal and state prosecutors. At any time, AOI may be investigating claims of public corruption or other wrongdoing in a number of public sectors, such as education, energy, housing, public administration, public construction, public safety, public works and social services. 

 

As part of the OIG’s mission, the division also has a significant audit and oversight function with goals of 1) evaluating past audit recommendations and findings for improvements and compliance; and 2) conducting reviews of agencies, municipalities, and other entities, including  for compliance with past OIG findings and recommendations;  3) reconciling actions to written procedures, 4) reviewing, training, and implementing best operational practices; and (5) educating and training public officials, such as through public advisories.

 

An important source of OIG/AOI information comes from the public through the OIG’s confidential, 24-hour hotline for reporting fraud, waste and abuse of public funds and property. The OIG values those who come forward to report potential wrongdoing in government and take every tip and complaint seriously. OIG investigations also come from information found during the course of other reviews and activities, or they may arise from requests for help from other investigative and prosecutorial agencies at the state, local and federal level. Additionally, the OIG/AOI has authority to initiate reviews on its own initiative and often uses past audit findings, recommendations or other formal correspondence, as a basis to measure efforts to introduce best practices and risk mitigation into the operations of the entity being reviewed.

 

AOI’s work may lead to criminal and civil prosecutions – such as for corruption, theft, time fraud, favoritism in selecting contractors, mismanagement or wasteful spending – written reports, suggested legislative changes, cost recoveries and civil settlements for the Commonwealth. To prevent the misuse of government assets, AOI may also recommend improvements to internal and financial controls over the spending and collection of public funds. Lastly, the OIG issues public advisories and letters to help state and local governments reduce opportunities for fraud, waste, and abuse and to restore or maintain the public’s confidence in its government.

The AOI division is led by a director with direct oversight provided by three Deputy Directors (Investigations, Legal, and Audit & Oversight). The AOI is staffed by full-time investigators, finance professionals, undergraduate and graduate cooperative students, and interns. The Division works closely with all of the other business units that comprise the OIG.

 

While much of the work is done by OIG staff, there are opportunities to collaborate with and communicate with colleagues across a host of state and federal agencies.

 

 

Mary Beth Farrelly

 

The Office of the Inspector General is an Equal Opportunity Employer committed to creating and supporting a diverse and inclusive work and educational community that is free of all forms of discrimination. The Office does not tolerate discrimination or harassment on the basis of age, color, disability, gender identity, genetic information, national origin, parental status, political affiliation, race, religion, sex, sexual orientation or veteran status. The Office promotes access, inclusion and diversity for all staff, believing that these qualities are foundational components of an outstanding working environment and in keeping with its mission. The Office actively seeks to increase the diversity of its workforce and is interested in candidates whose experience and qualifications support an ongoing commitment to this core quality.