Audit  Audit of the Nantucket County Sheriff’s Department

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.