Audit of the Franklin County Sheriff’s Office
September 26, 2019 · Franklin County Sheriff’s Office · Read the full official report on mass.gov ↗
Published September 26, 2019 Audit covers July 1, 2016 – June 30, 2018 Under Suzanne M. Bump · 2011–2023
source
“FCSO had deficiencies in its administration of $647,541 in contracts.”
Read the plain-English breakdown
This is a state performance audit of the Franklin County Sheriff’s Office covering July 1, 2016 through June 30, 2018.
“In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor has performed an audit of the Franklin County Sheriff’s Office (FCSO) for the period July 1, 2016 through June 30, 2018.”
Auditors reviewed spending, contracting, overtime oversight, and the jail’s medication-assisted treatment program.
“In this performance audit, we examined FCSO’s activities related to the appropriateness of its non-payroll expenses, its process for contracting for goods and services, its oversight of staff overtime, and its administration of the Medication Assisted Treatment (MAT) Program.”
When contract rules are not documented and followed, taxpayers cannot be sure purchases were fair or got the best value.
“As a result, the Commonwealth cannot be certain that these procurements were conducted openly and fairly or that FCSO obtained these goods and services at the best possible value.”
For residents, this is about whether public money at the sheriff’s office is being spent with enough oversight and documentation.
“For its operations, FCSO received state appropriations of $15,112,242 in fiscal year 2017 and $15,914,487 in fiscal year 2018.”
Auditors said non-payroll expenses and MAT case plans passed review, but contracting and overtime administration did not.
“Did FCSO administer its contracting process for goods and services in accordance with its policies?”
The sheriff’s office said it would improve oversight, training, and recordkeeping for contracts and overtime forms.
“We will be providing additional oversight and training to ensure compliance with process and documentation requirements.”
The findings involved $647,541 in contract administration problems and gaps in overtime records, including missing or unauthorized forms.
“Additionally, in a sample of 94 overtime payments, there were five instances in which a form could not be located and two in which a completed form had not been authorized by a supervisor.”
Medication-assisted treatment means treatment for opioid use disorder using medications such as Vivitrol, Suboxone, or Narcan.
“FCSO currently offers three types of MAT:”
6 figure(s) pending source verification - not shown
What the Auditor checked
- Complied Were the non-payroll expenses that FCSO incurred supported and directly applicable to the office’s mission?
- Did not comply Did FCSO administer its contracting process for goods and services in accordance with its policies?
- Did not comply Did FCSO ensure that overtime was reconciled to overtime authorization forms?
- Complied Did FCSO document case plans for sentenced inmates in the MAT Program upon release?
What the Auditor found
Why it matters: The Commonwealth cannot be certain that procurements were open and fair or achieved the best possible value.
Standard: FCSO General Order 340 and its procurement thresholds required competitive procurement documentation, verbal quotes, Requests for Response, or documented exceptions. ( Section 12 of Chapter 11 of the Massachusetts General Laws; FCSO General Order 340, Policy Governing the Procurement of Commodities and/or Services; Section .06 of General Order 340; Section .05 of General Order 340 )
1 recommendation
- FCSO should establish monitoring controls over its contracting process to ensure that established policies and procedures in this area are followed.agency: agreed
Agency response & Auditor reply
Agency: "We will be providing additional oversight and training to ensure compliance with process and documentation requirements."
Auditor: "Based on its response, FCSO is taking measures to address our concerns on this matter."
Why it matters: FCSO cannot demonstrate that all overtime pay was appropriate.
Standard: FCSO’s Recording Employee Time and Attendance directive and General Order 345 required overtime forms, supervisor approval, reconciliation, and retention of fiscal documents. ( FCSO Recording Employee Time and Attendance directive; Section .10 of FCSO’s General Order 345, Payment Procedures )
2 recommendations
- FCSO should take the measures necessary to ensure that all overtime authorization forms are approved, completed, and retained for all instances of overtime earned by staff members.
- FCSO should ensure that all overtime earned by staff members is reconciled to overtime authorization forms.
Agency response & Auditor reply
Agency: "More of the challenge may be in ensuring we take a different approach on where we file these forms so that they can always be available upon request."
Auditor: "Based on its response, FCSO is taking measures to ensure that all overtime authorization forms are completed, retained, and reconciled."
More audits of this entity
Other Office of the State Auditor reports on Franklin County Sheriff’s Office .
- Audit of the Franklin County Sheriff’s Office (November 25, 2025)Sheriff · November 25, 2025