Audit of the Massachusetts Sheriffs’ Association

This is a state performance audit of the Massachusetts Sheriffs’ Association covering July 1, 2017 through June 30, 2020.

“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 Massachusetts Sheriffs’ Association (MSA) for the period July 1, 2017 through June 30, 2020.”

Auditors looked at whether MSA followed budget requirements for sheriff office reporting and for standardizing services and programs.

“In this performance audit, we examined the reports MSA collected from sheriffs’ offices, and we reviewed MSA’s policies and procedures as well as its budgetary language1 requirements.”

If reports are inconsistent or inaccurate, state officials may not get reliable cost information about sheriff operations.

“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.”

For an ordinary resident, this matters because sheriff offices use public money, and the state needs accurate, comparable information to understand costs and services.

“MSA receives an annual legislative appropriation in the Commonwealth’s approved budget under Line Item 8910-7110, “Massachusetts Sheriffs’ Association Main Appropriation.””

The auditor’s bottom line was that MSA did not meet key reporting and policy responsibilities during the audit period.

“MSA did not ensure the consistency and accuracy of cost-per-inmate reports.”

The report recommends that MSA give sheriff offices clearer guidance, review reports when received, and create policies for coordinating and standardizing services and programs.

“MSA should develop and establish policies and procedures for the coordination and standardization of services and programs at the sheriffs’ offices.”

The audit is significant because MSA collects and reports information from all 14 sheriff offices and is supposed to help standardize programs and services across them.

“In addition, MSA is charged with standardizing the services and programs that the sheriffs’ offices offer and providing technical assistance and training to the sheriffs throughout the Commonwealth.”

“Budgetary language” means instructions attached to state budget money that say how the money or related reporting should be handled.

“Budgetary language is language about the use of disbursed funds that is attached to appropriations in the Commonwealth’s budget.”