Audit called on the Middlesex Sheriff’s Office (MSO) to improve its monitoring of vehicle usage and the inventory records of its fixed assets. The audit examined the period of July 1, 2016 through December 31, 2018.
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Audit Audit of the Middlesex Sheriff’s Office
|Organization:||Office of the State Auditor|
|Date published:||February 21, 2020|
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 Middlesex Sheriff’s Office (MSO) for the period July 1, 2016 through December 31, 2018. In this performance audit, we reviewed MSO’s activities related to its non-payroll expenses, its inventory of non–generally accepted accounting principles (GAAP) fixed assets,1 its vehicles, its procurement of contracts for goods and services, and its correction officers’ overtime.
Below is a summary of our findings and recommendations, with links to each page listed.
MSO’s non-GAAP fixed asset inventory lacks required information.
MSO should update its non-GAAP inventory record to include the date of purchase, historical cost, and date of disposal for each item.
Vehicle management lacks adequate monitoring procedures.
MSO should develop and implement policies and procedures for vehicle use and maintenance that include mileage and logs for all agency vehicles.
A PDF copy of the audit of the Middlesex Sheriff's Office is available here.
1. The “Fixed Assets—Acquisition Policy” issued jointly by the Comptroller of the Commonwealth and the Operational Services Division defines non-GAAP fixed assets as follows: “Singular assets (including infrastructure) with the following characteristics: vehicles, equipment, furniture, computer software, and all electrical and computer components with (1) a useful life of more than one year and (2) with an original cost between $1,000 and $49,999[;] Buildings and other infrastructure with an original cost between $1,000 and $99,999[;] Road infrastructure with a cost of less than $99,999 per lane mile for roads and bridges[;] Software costs below $50,000. It is important that software be inventoried for license purposes. Departments are subject to liability if they install non-purchased or non-licensed software.”
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Boston, MA 02133