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Audit Audit of the Hampshire Sheriff's Department

The audit of the Hampshire Sheriff's Department (HSD) was requested by the department and examined the department's finances and management.

Binder organization: Office of the State Auditor
Date published: May 1, 2018

Executive Summary

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 Hampshire Sheriff’s Department (HSD) for the period July 1, 2016 through June 30, 2017. In this audit, we examined HSD’s internal control plans (ICPs), its budget and budgeting practices, and the adequacy of the internal controls it has established over its revenue and expenses. To satisfy our audit objective regarding our ICP review, we extended our audit period through July 21, 2017.

HSD’s newly elected Sheriff, who was sworn in on January 4, 2017, requested this transition audit after the retirement of the prior Sheriff, who had served as the Hampshire Sheriff since 1984. Transition audits are typically requested by newly elected officials to obtain an understanding of an organization’s financial position and any areas needing corrective action and improvement.

Based on our audit, we have concluded that HSD has established adequate controls and practices in the areas we reviewed that were related to our audit objectives. We did not identify any significant deficiencies in those areas.

A PDF copy of the audit of the Hampshire Sheriff's Department is available here.

Abbreviations

COSO

Committee of Sponsoring Organizations of the Treadway Commission

HSD

Hampshire Sheriff’s Department

IBF

Inmate Benefit Fund

ICP

internal control plan

MMARS

Massachusetts Management Accounting and Reporting System

OSC

Office of the State Comptroller

Contact

Phone

Fax

(617) 727-3014

Address

Massachusetts State House
Room 230
Boston, MA 02133

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