Audit findings released for Berkshire D.A.’s Office
Berkshire District Attorney David F. Capeless is pleased with the overall results of an audit recently conducted by the Office of the State Auditor. In his written response to the draft report, Capeless said “We were pleased with the overall results of the audit findings. This Office was well aware of some of the issues noted in your audit and, just prior to the commencement of the audit, we were in the process of updating and/or developing policies and procedures to address those issues. The audit process was beneficial to us in accomplishing these goals.”
D.A. Capeless says the audit, which was conducted this past winter, focused on a period from July 1, 2012 through September 30, 2013. Capeless stated that all audits are intended to improve the administrative and financial functions of an agency but, by their nature, seem to focus on the negatives. He is pleased with the findings that stated the District Attorney’s Office maintained adequate internal controls over its financial records, and that office costs and expenditures, including program and administrative costs, were appropriate and reasonable, expenses were properly processed and supported, and its internal control structure was suitably designed and implemented to safeguard Commonwealth assets.
According to Capeless, the audit found three areas in which procedures could be improved: forfeited funds, annual inventory of assets and employee leave time not being posted in a timely manner. The final audit report, posted to the Auditor’s web site, contains the District Attorney’s response to each of the findings and how they have been addressed both during and since the audit. He specifically addressed the issue of delays in getting forfeited funds saying the delays in actually depositing the funds is often due to appellate issues and the fact that co-defendant cases are still pending.
Capeless appreciated the assistance of the Office of the State Auditor. “I want to thank the State Auditor’s Office for their professional review of our financial situation as well as assisting us in improving our policies and procedures.”