This transition audit of the BCDA examined activities related to its internal control plan (ICP) and issues related to improperly remitted forfeited funds. It covers the period of July 1, 2016 through March 31, 2018.
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Audit Audit of the Berkshire County District Attorney’s Office
|Organization:||Office of the State Auditor|
|Date published:||January 14, 2019|
In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor has performed an audit of the Berkshire County District Attorney’s Office (BCDA) for the period July 1, 2016 through March 31, 2018. In this audit, we examined BCDA’s compliance with Section 5 of Chapter 258B of the General Laws for the Victim Witness Assistance Program. We also examined BCDA’s internal control plan (ICP); compliance with Chapter 647 of the Acts of 1989; budget and budgeting practices; and internal controls over expenses, inventory, and forfeited funds.
BCDA’s newly appointed District Attorney, who was sworn in on March 15, 2018, requested this transition audit after the retirement of the prior District Attorney, who had served since 2004. Transition audits are typically requested by newly elected or appointed officials to obtain an understanding of an organization’s financial situation and any areas needing corrective action and improvement.
Below is a summary of our findings and recommendations, with links to each page listed.
BCDA’s ICP does not comply with the Comptroller of the Commonwealth’s Internal Control Guide.
Some forfeited funds were not remitted to BCDA in a timely manner.
A PDF copy of the Audit of the Berkshire County District Attorney's Office is available here.
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