Audit of the Norfolk Sheriff’s Office (2019)
February 11, 2019 · Norfolk Sheriff’s Office · Read the full official report on mass.gov ↗
Published February 11, 2019 Audit covers July 1, 2015 – December 31, 2017 Under Suzanne M. Bump · 2011–2023
source
“Our audit revealed no significant instances of noncompliance by NSO that must be reported under generally accepted government auditing standards.”
Read the plain-English breakdown
This is a state performance audit of the Norfolk Sheriff's Office covering July 1, 2015 through December 31, 2017.
“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 Norfolk Sheriff’s Office (NSO) for the period July 1, 2015 through December 31, 2017.”
The Sheriff's Office runs correctional and public safety programs for Norfolk County and receives tens of millions of dollars in state funding, so citizens have an interest in whether it spends and manages properly.
“As of December 31, 2017, there were 341 employees at NSO.”
If you live in Norfolk County or Massachusetts, this audit gives you a check on whether public money and overtime at the Sheriff's Office were being handled according to the office's own procedures.
“Norfolk County includes 28 cities and towns1 with a combined population of approximately 700,000 people.”
For the three audit questions, the Auditor concluded the Sheriff's Office followed its policies and procedures.
“Below is a list of our audit objectives, indicating each question we intended our audit to answer and the conclusion we reached regarding each objective.”
The report notes that Jerome McDermott was appointed sheriff in December 2018 and would serve until a 2020 special election for the remainder of the prior sheriff's term.
“Sheriff McDermott will serve until 2020, when a special election will be held to select a Sheriff to serve the last two years of Sheriff Bellotti’s final term.”
The finding is significant because the audit tested spending, contracting, and overtime controls and found no reportable major noncompliance in those areas.
“We tested the design and effectiveness of controls over non-payroll expenses, the contracting process for goods and services, and the administration of employee overtime.”
A performance audit is a review that tests whether an agency is operating properly in selected areas, using evidence and government auditing standards.
“We conducted this performance audit in accordance with generally accepted government auditing standards.”
What the Auditor checked
- Complied Does NSO authorize non-payroll expenses for amounts greater than $10,000 in accordance with its policies and procedures?
- Complied Does NSO properly administer its contracting process for goods and services in accordance with its policies and procedures?
- Complied Does NSO properly authorize overtime for its employees in accordance with its policies and procedures?