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Audit Audit of the Bristol County Sheriff’s Office

This audit examined BCSO activities related to financial management and reporting processes for federal reimbursements, inmate cost analyses, and credit card expenditures. It examined the period of July 1, 2015 through December 31, 2017.

Organization: Office of the State Auditor
Date published: February 13, 2019

Executive Summary

In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor has conducted a performance audit of the Bristol County Sheriff’s Office (BCSO) for the period July 1, 2015 through December 31, 2017. In this performance audit, we reviewed BCSO’s administrative expenditures, its procurement of goods and services, and its administration of staff overtime.

Below is a summary of our findings and recommendations, with links to each page listed.

Finding 1

BCSO did not transfer $348,922 of federal reimbursements to the Office of the State Treasurer or account for them in the state’s accounting system.

Recommendations

  1. BCSO management should immediately remit $348,922 to the Commonwealth.
  2. BCSO management should ensure that US Immigration and Customs Enforcement (ICE) has the proper bank account information and that BCSO administers ICE revenue in accordance with state law.

Finding 2

BCSO did not ensure that the Commonwealth received appropriate compensation for the services it provided under its service agreement with ICE.

Recommendation

BCSO should establish a policy that requires the adequacy of this compensation to be annually reviewed and, if necessary, adjusted.

Finding 3

BCSO did not submit required inmate total cost analysis reports.

Recommendation

BCSO should work with the Massachusetts Sheriffs’ Association to obtain revised report templates in order to prepare and submit fiscal year 2016 and 2017 inmate total cost analysis reports as soon as possible.

Finding 4

BCSO did not have sufficient documentation for some credit card expenditures.

Recommendations

  1. BCSO should require itemized receipts to support all credit card transactions.
  2. BCSO should establish monitoring controls to ensure that its policies and procedures are adhered to.

 

A PDF copy of the audit of the Bristol County Sheriff's Office is available here.

Downloads

Contact

Phone

Fax

(617) 727-3014

Address

Massachusetts State House
Room 230
Boston, MA 02133
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