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Audit

Audit  Audit of the Nantucket County Sheriff’s Department

The audit examined the NCSD's administration of the civil process during the period of July 1, 2018 through June 30, 2020.

Organization: Office of the State Auditor
Date published: December 9, 2021

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 Nantucket County Sheriff’s Department (NCSD) for the period July 1, 2018 through June 30, 2020. In this performance audit, we examined certain NCSD activities related to the civil process.

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

Finding 1
 

NCSD did not properly administer the civil process.

Finding 1a
 

NCSD lacked segregation of duties, defined roles, and management oversight.

Finding 1b
 

NCSD’s civil process spreadsheet was not completely filled out.

Finding 1c

NCSD did not always record and collect fees for services provided.

Recommendations
  1. NCSD should define and segregate duties in its written policies for authorizing transactions, recording transactions on the civil process spreadsheet, and reconciling transactions for its funds.
  2. NCSD should implement closer supervision or more frequent reviews of civil process transactions.
  3. NCSD should update the “Office of the Sheriff, Nantucket County, Civil Process and Procedures” regarding what information from the civil process jacket should be recorded on the civil process spreadsheet.
  4. NCSD should restrict access to the civil process spreadsheet to specific users.
  5. NCSD should designate an employee who cannot make changes to the civil process spreadsheet to periodically review it for missing and inaccurate information.
  6. NCSD should update the “Office of the Sheriff, Nantucket County, Civil Process and Procedures” to detail exactly what fields need to be filled out on the civil process jacket, as well as how and where to document the fees collected, including the payment method, payment amount, and collection date.
  7. NCSD should obtain an accounting system and a case management system to help record services provided and document fees collected.

 

A PDF copy of the the Audit of the Nantucket Sheriff's Department is available here.

Table of Contents

Downloads

Open PDF file, 958.07 KB,  Nantucket Sheriff's Department (English, PDF 958.07 KB)

Contact

Phone

Main (617) 727-2075

Online

Auditor@MassAuditor.gov

Fax

(617) 727-3014

Address

Massachusetts State House
Room 230
Boston, MA 02133
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