Audit of the Middlesex Sheriff’s Office
February 21, 2020 · Middlesex County Sheriff's Office · Read the full official report on mass.gov ↗
Published February 21, 2020 Audit covers July 1, 2016 – December 31, 2018 Under Suzanne M. Bump · 2011–2023
source
“MSO’s non-GAAP fixed asset inventory lacks required information.”
Read the plain-English breakdown
This is a state performance audit of the Middlesex Sheriff’s Office covering July 1, 2016 through December 31, 2018.
“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2016 through December 31, 2018.”
Poor inventory records can make it harder to know the true value of public property owned by the sheriff’s office.
“As a result, MSO may not be accurately reporting the total value of its inventory to the Comptroller of the Commonwealth (CTR).”
If you live in Massachusetts, this matters because the office runs correctional facilities with state funding, and better tracking helps protect public resources.
“For its operations, MSO received state appropriations totaling $67,670,864 in fiscal year 2017, $69,237,216 in fiscal year 2018, and $69,933,318 in fiscal year 2019.”
The audit found that the office passed some areas, like non-payroll expenses, contracts, and overtime documentation, but needed to fix asset inventory records and vehicle oversight.
“Below is a list of our audit objectives, indicating each question we intended our audit to answer; the conclusion we reached regarding each objective; and, if applicable, where each objective is discussed in the audit findings.”
The sheriff’s office said it updated its inventory system for future fixed asset purchases and began keeping vehicle logs with date, time, and mileage.
“The Middlesex Sheriff’s Office has revisited our internal policy and implemented the [Office of the State Auditor’s] recommendation to maintain logs that include date, time and mileage for each trip.”
The vehicle issue was significant because weak mileage tracking raises the risk that vehicles could be used for non-work purposes or miss needed maintenance.
“Because of the lack of monitoring of use, there is a higher risk that these vehicles may be used for non-business purposes without detection and that routine maintenance based on vehicle mileage may not be performed when needed; this could cause MSO to incur additional costs.”
“Non-GAAP fixed assets” means certain public property, such as vehicles, equipment, furniture, software, and computer components, that must still be tracked even if they are below larger accounting thresholds.
“Non-GAAP Fixed Assets must be recorded in a Department’s inventory and reconciled at least annually.”
What the Auditor checked
- Complied Were non-payroll expenses made in accordance with MSO’s policies and procedures, and did they directly support MSO’s mission?
- Did not comply Were inventory items (e.g., vehicles, firearms, and office equipment) accurately recorded on the inventory list according to the “Fixed Assets—Acquisition Policy” issued jointly by the Comptroller of the Commonwealth (CTR) and the Operational Services Division (OSD)?
- Complied Did MSO properly administer its contracting process for goods and services in accordance with its policies and procedures and the Commonwealth’s Standard Contract Form?
- Complied Did MSO maintain documentation for overtime paid to correction officers, showing proper approval, and did the overtime amounts paid agree to the Commonwealth’s Human Resources Compensation Management System (HR/CMS)?
What the Auditor found
Why it matters: MSO may not accurately report the total value of its inventory to the Comptroller of the Commonwealth.
Standard: The “Fixed Assets—Acquisition Policy” issued jointly by the Comptroller of the Commonwealth and the state Operational Services Division requires non-GAAP fixed assets to be recorded in an inventory with purchase date, amount, description, location, and disposition. ( Fixed Assets—Acquisition Policy )
1 recommendation
- MSO should update its non-GAAP inventory record to include the date of purchase, historical cost, and date of disposal for each item.agency: already implemented
Agency response & Auditor reply
Agency: "The Middlesex Sheriff’s Office (MSO) has made the necessary adjustments to add the required data fields in our inventory software system for all future fixed asset acquisitions."
Why it matters: Vehicles could be used for non-business purposes without detection, and mileage-based routine maintenance might not be performed when needed, causing additional costs.
Standard: MSO’s inmate transportation policy requires odometer readings for female prisoner transportation, and the audit cites Department of Correction vehicle usage controls as a best practice for broader vehicle logging. ( Policy and Procedure 530—Inmate Transportation; 103 DOC 122—Vehicle Usage and Control, Section 122.19 )
1 recommendation
- MSO should develop and implement policies and procedures for vehicle use and maintenance that include mileage and logs for all agency vehicles.agency: already implemented
Agency response & Auditor reply
Agency: "The Middlesex Sheriff’s Office has revisited our internal policy and implemented the [Office of the State Auditor’s] recommendation to maintain logs that include date, time and mileage for each trip."
More audits of this entity
Other Office of the State Auditor reports on Middlesex County Sheriff's Office .
- Middlesex Sheriff's OfficeSheriff · December 23, 2011
- Audit of the Middlesex Sheriff’s Office - A Review of Healthcare and Inmate Deaths (December 19, 2025)Sheriff · December 19, 2025