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List of Abbreviations in the Audit of the Massachusetts Sheriffs’ Association

A list of the different abbreviations used in the audit of the Massachusetts Sheriffs’ Association

Table of Contents

Overview

CFO

chief financial officer

COVID-19

2019 coronavirus

CPI

cost per inmate

CTR

Office of the Comptroller of the Commonwealth

ERM

enterprise risk management

ICP

internal control plan

MSA

Massachusetts Sheriffs’ Association

OSA

Office of the State Auditor

Date published: June 28, 2022

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