Overview
In its response to this audit report, the Berkshire County District Attorney’s Office (BCDA) provided the following background information regarding the audit period.
I [Timothy J. Shugrue, District Attorney] first want to thank Auditor DiZoglio and her staff for responding to my request for an audit and for the thorough and timely review.
[BCDA] agrees with the findings and deficiencies that occurred in this audit period. As noted, the audit review examines the period between July 1, 2021 to June 30, 2023. My administration was responsible for only the last six months of the audit period, having taken over January 4, 2023.
At the start of my administration, January 4, 2023, I requested an audit. Upon entering Office, I immediately reviewed the policies and procedures and Internal Controls of the Office. Based on all material provided to me at the start of my administration, I discovered that the policies and procedures and Internal Controls had not been updated since 2016 despite the April 2019 audit findings. This means that none of the audit findings from the April 2019 audit had been remedied in during the prior administration’s tenure.
It appears, based on the information provided to me, that no update had been made to the policies and procedures since 2016. The April 2019 audit noted deficiencies related to forfeiture procedures. The April 2019 audit noted that an annual update to the Internal Controls was required. Based on material and information I was provided with, neither of these findings were adjudicated.
Updating the policies and procedures and completing an annual Internal Control review was a massive undertaking that could not fully be completed within the first six-month period of my administration. However, I immediately took steps to begin updating the policies and procedures and completing an Internal Control review. The [BCDA]’s current personnel policies and procedures and updated Internal Control Procedures took effect April 1, 2024. These identify and correct the concerns and deficiencies noted in the current audit.
| Date published: | April 11, 2025 |
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