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Audit of the Berkshire County District Attorney’s Office (April 11, 2025)

April 11, 2025 · Berkshire County District Attorney’s Office · Read the full official report on mass.gov ↗

Published April 11, 2025 Audit covers July 1, 2021 – June 30, 2023 Under Diana DiZoglio · 2023–present

In plain English
The audit found three main problems: forfeited money was not always recorded or deposited properly, staff did not get cybersecurity training, and the office had not updated its internal control plan.
source
“Below is a summary of our findings, the effects of those findings, and our recommendations, with links to each page listed.”
Read the plain-English breakdown
What is this?

This is a state performance audit of the Berkshire County District Attorney’s Office covering July 1, 2021 through June 30, 2023.

“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 Berkshire County District Attorney’s Office (BCDA) for the period of July 1, 2021 through June 30, 2023.”
Why was it audited?

Auditors checked whether the office handled forfeited assets correctly, trained employees on cybersecurity, and updated its internal controls after a prior audit recommendation.

“The purpose of our audit was to determine the following:”
Why it matters

The problems could affect public money, cybersecurity safety, and whether the office spots and manages risks that could interfere with its work.

“Without updating its internal control plan, BCDA may not identify and/or mitigate all risks that could prevent it from accomplishing its objectives.”
What's in it for me?

For residents, this matters because the district attorney’s office handles criminal cases, public funds, and sensitive information, and the audit pushes for stronger safeguards.

“BCDA is one of 11 district attorneys’ offices in the Commonwealth and serves the 32 cities and towns in Berkshire County.”
The bottom line

The Auditor concluded that the office did not meet the tested requirements in all three areas reviewed.

“No; see Finding 1”
What happens next

The office said it is taking corrective steps, and the Auditor plans to check back in about six months.

“As part of our post-audit review process, we will follow up on this matter in approximately six months.”
Why it's significant

This audit is significant because some issues had already been raised before, especially around forfeited funds and the outdated internal control plan.

“During our prior audit of BCDA (Audit No. 2018-1261-11J), we found that some forfeited funds were not deposited by BCDA until up to 780 days after cases were disposed of.”
Jargon, unpacked

“Forfeited assets” means money or property tied to controlled-substance cases that the government can seize and later split between prosecutors and police under state law.

“Section 47 of Chapter 94C of the General Laws authorizes the Commonwealth to seize property including, but not limited to, monetary proceeds traceable to the exchange of a controlled substance or the equipment or vehicles associated with the manufacturing or distribution of controlled substances.”

2 figure(s) pending source verification - not shown

What the Auditor checked

What the Auditor found

The office did not properly document or promptly deposit all forfeited assets.
cash handlingrecordkeeping/documentationinternal controls

Why it matters: BCDA may not be able to ensure accurate and transparent accounting of forfeited funds, which could cause disputes and delayed access to funds for BCDA and local police departments.

Standard: BCDA’s “Forfeited Property Procedures” and Section 47(d) of Chapter 94C of the General Laws. ( Section 47(d) of Chapter 94C of the General Laws )

3 recommendations
  • BCDA should establish controls to ensure that it promptly receives and distributes forfeited funds.agency: already implemented
  • BCDA should ensure that it prepares and signs receipts for received forfeited funds.agency: already implemented
  • BCDA should ensure that, for all forfeiture cases, deposit slips are signed by the chief of appeals as proof that the funds were received and deposited.agency: partially agreed
Agency response & Auditor reply
Agency: "The [BCDA] has developed a Forfeited Property Policy included in both the Internal Control Plan and the Procedures and Forms Manual that is an addendum to the Employee Handbook (all dated April 1, 2024)."
Auditor: "Based on its response, BCDA is taking measures to address our concerns regarding this matter."
The office did not provide cybersecurity awareness training to employees.
cybersecurityinternal controls

Why it matters: BCDA faces a higher risk of cybersecurity attacks and financial or reputational losses.

Standard: Sections 6.2.3 and 6.2.4 of the Executive Office of Technology Services and Security’s Information Security Risk Management Standard IS.010. ( Executive Office of Technology Services and Security’s Information Security Risk Management Standard IS.010, Sections 6.2.3 and 6.2.4; National Institute of Standards and Technology Special Publication 800-53r5 )

2 recommendations
  • BCDA should develop, document, and implement policies and procedures that require employees to complete cybersecurity awareness training within 30 days of their orientation and annually thereafter.agency: already implemented
  • BCDA should ensure that it provides and documents cybersecurity awareness training for its employees.agency: already implemented
Agency response & Auditor reply
Agency: "The [BCDA] now requires cybersecurity awareness training to be completed as part of the onboarding process and as an annual requirement for all staff."
Auditor: "Based on its response, BCDA is taking measures to address our concerns regarding this matter."
The office did not update its internal control plan to include required enterprise risk management components.
internal controlsrecordkeeping/documentation

Why it matters: BCDA may not identify or mitigate all risks that could prevent it from accomplishing its objectives.

Standard: Office of the Comptroller of the Commonwealth’s Internal Control Guide. ( Office of the Comptroller of the Commonwealth’s Internal Control Guide; Chapter 647 of the Massachusetts General Laws )

1 recommendation
  • BCDA should establish policies and procedures to ensure that its internal control plan is updated annually and when significant changes occur.agency: already implemented
Agency response & Auditor reply
Agency: "The final Plan was issued April 1, 2024, to all staff and contains a requirement that it be reviewed on a regular basis for any needed modifications."
Auditor: "Based on its response, BCDA is taking measures to address our concerns regarding this matter."

Prior findings revisited

Still a problem
"During our prior audit of BCDA (Audit No. 2018-1261-11J), we found that some forfeited funds were not deposited by BCDA until up to 780 days after cases were disposed of."
Still a problem
"During our prior audit of BCDA (Audit No. 2018-1261-11J), we found that the agency’s internal control plan had not been updated since 2016."

More audits of this entity

Other Office of the State Auditor reports on Berkshire County District Attorney’s Office , including the prior audits referenced above.

See this entity's page with all 2 audits →