Audit of the Massachusetts Sheriffs’ Association (November 26, 2025)

This is a state performance audit of the Massachusetts Sheriffs’ Association, covering July 1, 2022 through June 30, 2024.

“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 certain activities of the Massachusetts Sheriffs’ Association (MSA) for the period July 1, 2022 through June 30, 2024.”

Auditors checked whether the association followed up on earlier audit recommendations, especially around required capacity reports and coordinating programs across sheriff offices.

“In this performance audit, we examined whether MSA implemented recommendations from our prior audit report (Audit No. 2021-1447-3J) issued on June 28, 2022.”

When programs and reporting are inconsistent, it is harder for the public and state officials to know whether people in different counties are getting fair, comparable services.

“Inconsistent service levels create inequities in the state services administered by each sheriff’s office, meaning that some inmates may receive more or less, better or worse service based on the county in which they are incarcerated.”

For an ordinary resident, this matters because state leaders use these reports to understand jail conditions, program availability, and resource needs across Massachusetts.

“Missing or inaccurate data limits stakeholders’ ability to assess facility conditions and allocate resources effectively.”

The auditor concluded that MSA’s work on standardizing programs and data reporting was not strong enough, and that some required reports were incomplete.

“MSA did not ensure that data submitted in the PSI Matrix was standardized, complete, and properly formatted.”

MSA said it would improve its processes, and the auditor’s office said it 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.”

The report is significant because it points to statewide oversight problems: similar sheriff programs may differ widely, and the data meant to guide decisions may not be reliable enough.

“Inconsistent data also compromises the reliability of the Programs, Services, Interventions, and Reinvestments (PSI) Matrix as a tool for oversight and decision-making.”

Operational Capacity Reports are twice-yearly reports that show how Massachusetts correctional facilities are being used, including occupancy, beds, housing areas, and time inmates spend outside cells.

“Operational Capacity Reports (OCRs), required under Section 6A of Chapter 124 of the General Laws, are reports that track the occupancy levels and operational statuses of correctional facilities in the Commonwealth.”