Audit of the Bristol County Sheriff’s Office
February 13, 2019 · Bristol County Sheriff’s Office · Read the full official report on mass.gov ↗
Published February 13, 2019 Audit covers July 1, 2015 – December 31, 2017 Under Suzanne M. Bump · 2011–2023
source
“BCSO did not transfer $348,922 of federal reimbursements to the Office of the State Treasurer or account for them in the state’s accounting system.”
Read the plain-English breakdown
This is a state performance audit of the Bristol County Sheriff’s Office covering July 1, 2015 through December 31, 2017.
“In this performance audit, we reviewed BCSO’s administrative expenditures, its procurement of goods and services, and its administration of staff overtime.”
The Auditor reviewed whether the Sheriff’s Office followed rules for spending, contracts, revenue, and overtime.
“To achieve our objectives, we gained an understanding of the internal controls related to our audit objectives by reviewing applicable laws, agency policies, and procedures, as well as conducting interviews with BCSO management.”
Public money may not have been handled properly, including federal money that should have gone to the state.
“By not transferring these funds, BCSO deprived the Commonwealth of their use.”
As a Massachusetts resident, this affects how public agencies account for money, document spending, and make sure the state is fairly paid for services.
“The Commonwealth should have received these funds from ICE as payment for BCSO’s having housed and transported federal immigration detainees who were in deportation proceedings.”
The audit found four main issues: unremitted federal reimbursements, uncertain ICE compensation, missing inmate cost reports, and weak credit card documentation.
“BCSO did not have sufficient documentation for some credit card expenditures.”
The report recommends that BCSO send the money to the state, fix ICE payment handling, review ICE compensation each year, submit required reports, and tighten credit card controls.
“BCSO management should immediately remit $348,922 to the Commonwealth.”
A “bed day rate” means the daily amount ICE pays BCSO for each immigration detainee housed there.
“The bed day rate is a daily rate per detainee that, through negotiations, ICE agrees to pay for the temporary housing and detention of ICE detainees awaiting trial or deportation.”
5 figure(s) pending source verification - not shown
What the Auditor checked
- Did not comply Were certain administrative expenses applicable and allowable in accordance with BCSO policies and procedures, and did they directly support BCSO’s mission?
- Did not comply Did BCSO properly administer its revenue and its contracting process for goods and services in accordance with its policies and procedures, the Massachusetts Sheriffs’ Association’s (MSA’s) budgetary requirements, contractual agreements, and Section 27 of Chapter 30 of the General Laws?
- Complied Did BCSO properly administer overtime for its employees who received the most overtime, in accordance with its policies and procedures?
What the Auditor found
Why it matters: The Commonwealth was deprived of the use of $348,922 in federal reimbursements.
Standard: Section 27 of Chapter 30 of the Massachusetts General Laws ( Section 27 of Chapter 30 of the Massachusetts General Laws )
2 recommendations
- BCSO management should immediately remit $348,922 to the Commonwealth.agency: already implemented
- BCSO management should ensure that ICE has the proper bank account information and that BCSO administers ICE revenue in accordance with state law.agency: already implemented
Agency response & Auditor reply
Agency: "The issue has been settled with these funds transferred to the State and the issue has not occurred since that time."
Auditor: "Based on its response, BCSO has taken measures to address our concerns in this area."
Why it matters: The Commonwealth may not have received equitable compensation for housing and transporting ICE detainees.
Standard: Article IX and Article XII of the intergovernmental service agreement between ICE and BCSO ( Section B of Article IX of the intergovernmental service agreement between ICE and BCSO; Article XII of the intergovernmental service agreement between ICE and BCSO )
1 recommendation
- BCSO should establish a policy that requires the adequacy of this compensation to be annually reviewed and, if necessary, adjusted.agency: partially agreed
Agency response & Auditor reply
Agency: "We have and will continue to analyze our negotiated rate of actual cost versus revenue, and in the instance when justified by cost increases we will negotiate a higher daily rate."
Auditor: "Based on its response, BCSO will take measures to ensure that it receives equitable compensation for the services it provides under its agreement with ICE."
Why it matters: Government entities may not have had all information needed to consider policy, operational, or financial issues, and BCSO lacked detailed cost information for management.
Standard: Line Item 8910-7110 in the Commonwealth’s fiscal year 2018 budget summary ( Line Item 8910-7110 in the Commonwealth’s fiscal year 2018 budget summary )
1 recommendation
- BCSO should work with MSA to obtain revised report templates in order to prepare and submit fiscal year 2016 and 2017 inmate total cost analysis reports as soon as possible.agency: disagreed
Agency response & Auditor reply
Agency: "The BCSO had in fact processed the information in parts to the Massachusetts Sheriffs’ Association by the mandated reporting deadline."
Auditor: "Although BCSO did provide us with copies of the reports it mentions in its response, our review of these reports indicated that they were deficient in that they did not contain information on total costs per inmate for each facility and department as required by statute."
Why it matters: There was a higher-than-acceptable risk that payments for improper expenses could occur.
Standard: Commonwealth Procurement Card Program Policy and Procedure and BCSO’s Personnel Policy 02.01.00(N1) ( Commonwealth Procurement Card Program Policy and Procedure; BCSO’s Personnel Policy 02.01.00(N1) )
2 recommendations
- BCSO should require itemized receipts to support all credit card transactions.agency: already implemented
- BCSO should establish monitoring controls to ensure that its policies and procedures are adhered to.agency: already implemented
Agency response & Auditor reply
Agency: "We have since implemented that any charges to the department credit cards shall be detailed to include actual meals purchased and all receipts will be required by department personnel."
More audits of this entity
Other Office of the State Auditor reports on Bristol County Sheriff’s Office .
- Audit of the Bristol County Sheriff’s Office - A Review of Healthcare and Inmate Deaths (February 2, 2024)Sheriff · February 2, 2024