Audit  Audit of the Massachusetts Sheriffs’ Association

The audit found that MSA did not ensure the consistency and accuracy of cost-per-inmate reports and that MSA did not establish policies and procedures for coordinating and standardizing services and programs at the sheriffs’ offices. The audit examined the period of July 1, 2017 through June 30, 2020.

Organization: Office of the State Auditor
Date published: June 28, 2022

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 Massachusetts Sheriffs’ Association (MSA) for the period July 1, 2017 through June 30, 2020.

In this performance audit, we examined the reports MSA collected from sheriffs’ offices, and we reviewed MSA’s policies and procedures as well as its budgetary language1 requirements.

Our audit revealed two significant instances of noncompliance by MSA that must be reported under generally accepted government auditing standards. We also identified a number of internal control plan issues that we believe warrant MSA’s attention, which we have disclosed in the “Other Matters” section of this report.

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

Finding 1
 

MSA did not ensure the consistency and accuracy of cost-per-inmate reports.

Recommendations
 

  1. MSA should provide guidance to the sheriffs’ offices to ensure that all “Total Operational Spending per Inmate” reports are completed consistently and accurately.
  2. MSA should review all reports when it receives them.

Finding 2
 

MSA did not establish policies and procedures for coordinating and standardizing services and programs at the sheriffs’ offices.

Recommendation
 

MSA should develop and establish policies and procedures for the coordination and standardization of services and programs at the sheriffs’ offices.

 

A PDF copy of the Audit of the Massachusetts Sheriffs' Association is available here.

 

1.    Budgetary language is language about the use of disbursed funds that is attached to appropriations in the Commonwealth’s budget.

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