Overview
During our audit period, the Massachusetts Sheriffs’ Association (MSA) did not ensure the consistency and accuracy of the 39 “Total Operational Spending per Inmate” reports (5 reports using the single cost-per-inmate, or CPI, model and 34 using the double CPI model), based on the required uniform reporting calculation, that sheriffs’ offices submitted to MSA.
Consequently, 16 of the 39 reports did not follow the required format. For instance, improper reports listed the average inmate population in the incorrect field, reported a negative number in the field for adjusted operational spending, or did not use the workbook template that MSA provided. In addition, MSA cannot be certain that it has submitted accurate cost information to the state agencies and legislative bodies to which MSA is required to send it.
Authoritative Guidance
Line Item 8910-7110 of the Commonwealth’s budget for fiscal year 2020 states,
Each sheriff’s office shall also report, in a format designated by [MSA], in consultation with the executive office for administration and finance, fiscal year . . . total costs per inmate by facility and by department.
MSA’s fiscal year 2018, 2019, and 2020 budgetary language had the same requirements. We believe that since MSA designates the aforesaid format, MSA is the most appropriate party to ensure that sheriffs’ offices follow it.
Reasons for Issue
MSA did not have a policy or process in place to ensure that reports it received from the sheriffs’ offices were consistent and accurate.
Recommendations
- MSA should provide guidance to the sheriffs’ offices to ensure that all “Total Operational Spending per Inmate” reports are completed consistently and accurately.
- MSA should review all reports when it receives them.
Auditee’s Response
The Massachusetts Sheriffs’ Association created a Data Collection and Reporting Policy that will ensure the timely collection and distribution of all data and relevant information required under the purview of the Massachusetts Sheriffs’ Association. This policy shall ensure that the Massachusetts Sheriffs’ Association generate and provide all mandated information reporting data to designated external agencies on, or before, established reporting dates and also ensure that the Massachusetts Sheriffs’ Association assume full responsibility for the collection of all generated data and that said information is reported in the required format and established guidelines. This policy shall further establish agreed upon procedures with all Sheriff’s Offices pertaining to their respective obligations to generate and distribute required data.
We believe the issue is the challenge with the Cost Per Inmate Template. It is also important to re-iterate that the data reporting templates, which were created by a private company hired by the Commonwealth, have never worked to accurately gather the metrics that truly capture the uniqueness of each Sheriff’s Office. This is regularly evidenced by the many varying CPI reporting templates. Each Sheriff’s Office has been adamant that they need to report as they do to reflect the uniqueness of their facilities. Collectively the MSA met with [the state Executive Office for Administration and Finance] and [the state House of Representatives and Senate Committees on Ways and Means] to see if they had any recommended metrics or suggestions for the reporting template. None were given. The 101 Commission [a commission charged with examining funding levels for the Department of Correction and sheriffs’ offices] and legislative leadership agreed the report was ineffective and should be deleted from the MSA’s line item. Following that recommendation from the 101 Commission, [the Senate Committee on Ways and Means] has the CPI report removed from the MSA line item.
While acknowledging there were deficiencies in the past with reporting consistency and accuracy, it is important to note that the MSA did review the reports as required. Under the new MSA leadership we have taken steps to ensure all data reporting requirements are done accurately and in accordance with established timelines. Of note, due to the current existing external reporting parameters, these CPI reports will continue to be inconsistent to reflect each Sheriff’s Office unique characteristics and metrics. Accordingly, the MSA supports the Senate’s budget amendment to remove the Cost Per Inmate reporting from the MSA line item.
Auditor’s Reply
Based on its response, MSA is in the process of addressing our concerns on this matter.
| Date published: | June 28, 2022 |
|---|