Audit of the Norfolk Sheriff’s Office - Civil Process Division
February 5, 2020 · Norfolk Sheriff’s Office—Civil Process Division · Read the full official report on mass.gov ↗
Published February 5, 2020 Audit covers January 1, 2017 – December 31, 2018 Under Suzanne M. Bump · 2011–2023
source
“CPD did not conduct timely reconciliations or maintain adequate records.”
Read the plain-English breakdown
This is a Massachusetts State Auditor performance audit of the Norfolk Sheriff’s Office Civil Process Division for 2017 and 2018.
“I am pleased to provide this performance audit of the Norfolk Sheriff’s Office Civil Process Division.”
The audit was done because the sheriff asked the State Auditor to review the division.
“This audit was performed at the request of Sheriff Jerome McDermott.”
When bank accounts are not checked on time, mistakes, missing money, or theft can be harder to catch.
“Lack of timely account reconciliations may increase the risk of unaccounted-for variances, losses, shortages, or thefts of funds.”
If you live in Norfolk County, this matters because the division handles legal document delivery and civil court orders in your county.
“The Norfolk County Sheriff’s Office Civil Process Division is a professional law enforcement agency whose responsibility is the delivery of legal services and the enforcement of civil orders in Norfolk County.”
The office generally collected fees properly and handled non-payroll expenses properly, but it had problems with contracts, bank reconciliations, and deputy payments.
“Does CPD authorize payments to Deputy Sheriffs for weekly activity in accordance with its policies and procedures?”
The Sheriff’s Office said it agreed with the findings and would put new procedures, reviews, and training in place.
“Based on its response, NSO is taking measures to address our concerns on this matter.”
The report points to practical control weaknesses in a public office handling money, legal paperwork, contractors, and payments to deputies.
“In this performance audit, we assessed certain aspects of the division’s operations, including the collection of fees for the delivery of legal services, the administration of the division’s non-payroll expenses and contracting process for goods and services, the division’s bank account reconciliation process, and the authorization of payments to Deputy Sheriffs for weekly activities associated with the delivery of legal services and the enforcement of civil orders.”
“Civil process” means delivering legal papers and carrying out civil court orders, such as property seizure, wage garnishment, and certain arrests to bring someone to court.
“The Civil Process Office also enforces judgments made by the court which include but are not limited to seizing property and selling property through a Sheriff’s Sale (Writs & Levies), garnishing wages, and facilitating Capias arrests [physically arresting a defendant to bring him/her to court].”
1 figure(s) pending source verification - not shown
What the Auditor checked
- Complied Does CPD collect fees for the delivery of legal services in accordance with Chapter 262 of the General Laws and with NSO policies and procedures?
- Did not comply Does CPD administer its contracting process for goods and services in accordance with its policies and procedures?
- Complied Does CPD administer non-payroll expenses in accordance with its policies and procedures?
- Did not comply Does CPD reconcile its bank accounts monthly?
- Did not comply Does CPD authorize payments to Deputy Sheriffs for weekly activity in accordance with its policies and procedures?
What the Auditor found
Why it matters: Untimely reconciliations and missing canceled checks increase the risk that variances, losses, shortages, theft, unauthorized payments, or improper endorsements will not be detected.
Standard: Massachusetts Statewide Records Retention Schedule Quick Guide Schedule Number 06-18, Section D01-08; OSA best practice to reconcile bank statements within no more than 30 days of receipt. ( Section D01-08 of the Massachusetts Statewide Records Retention Schedule Quick Guide Schedule Number 06-18 )
2 recommendations
- CPD should develop policies and procedures that require monthly reconciliation of its bank accounts and should implement monitoring controls to ensure that these activities are performed in a timely manner.agency: agreed
- CPD should collaborate with NSO’s Finance Department to develop policies and procedures that require canceled checks to be retained in accordance with the Massachusetts Statewide Records Retention Schedule.agency: agreed
Agency response & Auditor reply
Agency: "Concur. The Norfolk Sheriff's Office ("NSO") Finance Department will work with its Civil Process Division ("CPD") to implement policies and procedures requiring that monthly reconciliations of all bank accounts under CPD control be performed in accordance with a monthly closing schedule."
Auditor: "Based on its response, NSO is taking measures to address our concerns on this matter."
Why it matters: Deputy Sheriffs were underpaid commissions owed for attestation copy deliveries.
Standard: Section 8(3) of Chapter 262 of the Massachusetts General Laws and CPD’s commission schedule. ( Section 8(3) of Chapter 262 of the Massachusetts General Laws )
2 recommendations
- CPD should develop a process to ensure the accuracy of commissions paid to Deputy Sheriffs for delivering attestation copies.agency: agreed
- CPD should determine how many deliveries of attestation copies have been invoiced and then pay the commissions due the Deputy Sheriffs.agency: agreed
Agency response & Auditor reply
Agency: "Concur. The CPD worked collaboratively on this issue with its CivilServe vendor."
Auditor: "Based on its response, NSO is taking measures to address our concerns on this matter."
Why it matters: Starting work before contract execution increases the risk that services are unauthorized or expectations are not met.
Standard: Section .07(2)(a) of the state Sheriffs’ Offices’ “Policy Governing the Procurement of Commodities and/or Services.” ( Section .07(2)(a) of the state Sheriffs’ Offices’ “Policy Governing the Procurement of Commodities and/or Services” )
1 recommendation
- NSO should ensure that no contractor begins working before there is a properly executed contract.agency: agreed
Agency response & Auditor reply
Agency: "Concur. The NSO Director of Finance will develop a training program to be conducted on an annual basis that reviews the Office of the Sheriff policy governing the procurement of commodities and goods and services, CSD 300—Budget & Fiscal Management, CSD 302—Internal Control Plan and CSD 339—Inventory Control."
Auditor: "Based on its response, NSO is taking measures to address our concerns on this matter."