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Audit of the Plymouth County District Attorney’s Office (November 23, 2023)

November 23, 2023 · Plymouth County District Attorney's Office · Read the full official report on mass.gov ↗

Published November 23, 2023 Audit covers July 1, 2019 – June 30, 2021 Under Diana DiZoglio · 2023–present

In plain English
Auditors found two main problems: the Plymouth County District Attorney’s Office underpaid the Brockton Police Department by $6,638 from forfeited assets, and it did not provide cybersecurity awareness training to employees during the audit period.
source
“Below is a summary of our findings and recommendations, with links to each page listed.”
Read the plain-English breakdown
What is this?

This is a state performance audit of certain activities at the Plymouth County District Attorney’s Office for July 1, 2019 through June 30, 2021.

“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 Plymouth County District Attorney’s Office (PCDA) for the period July 1, 2019 through June 30, 2021.”
Why was it audited?

The audit checked whether the office handled drug-case forfeiture money properly and whether employees completed cybersecurity awareness training.

“The purpose of our audit was to determine the following:”
Why it matters

This matters because forfeited money is supposed to be shared correctly with police departments, and employees need cybersecurity training to reduce the risk of attacks and losses.

“Without educating its employees on their responsibility to protect the security of information assets, PCDA exposes itself to a higher risk of cybersecurity attacks and financial and/or reputational losses.”
What's in it for me?

For residents, the practical issue is whether public money tied to law enforcement is distributed correctly and whether the DA’s office is protecting government information systems.

“If police departments do not receive all of the forfeited assets to which they are entitled, they cannot use the associated revenue for law enforcement needs such as training and equipment.”
The bottom line

The office’s forfeiture spending tested by auditors was allowed, but auditors found one distribution error and one cybersecurity training gap.

“Did PCDA make forfeiture trust fund expenditures in accordance with Section 47(d) of Chapter 94C of the General Laws?”
What happens next

The auditor recommended that the office distribute forfeited assets accurately and require cybersecurity training for employees after hiring and every year.

“PCDA should develop and implement policies and procedures that require employees to complete cybersecurity awareness training within 30 days of their orientation and annually thereafter.”
Why it's significant

The most concrete dollar finding was that Brockton Police should have received $6,638 more than it did from 18 forfeiture cases.

“We identified 18 total cases, totaling $22,126, which should have been split equally between PCDA and the Brockton Police Department ($11,063 each).”
Jargon, unpacked

“Asset forfeiture” means law enforcement can seize money or property connected to illegal drug activity, and if a court orders it forfeited, the money is split between the DA’s office and the police department involved.

“To prevent individuals from profiting from illegal drug activity, Section 47 of Chapter 94C of the General Laws authorizes law enforcement to seize assets, such as any profits of drug distribution or any property that is used, or was intended to be used, for illegal drug activity.”

2 figure(s) pending source verification - not shown

What the Auditor checked

What the Auditor found

The Plymouth County District Attorney’s Office underpaid the Brockton Police Department for forfeited assets.
internal controlscash handlingvendor oversight

Why it matters: Police departments may not be able to use forfeited asset revenue for law enforcement needs such as training and equipment.

Standard: Section 47(d) of Chapter 94C of the Massachusetts General Laws requires forfeited assets to be distributed equally between the prosecuting district attorney and the city, town, or state police department involved in the seizure. ( Section 47(d) of Chapter 94C of the Massachusetts General Laws )

1 recommendation
  • PCDA should ensure that it accurately distributes forfeited assets to police departments.agency: agreed
Agency response & Auditor reply
Agency: "Going forward the Plymouth County District Attorney’s Office will request, in each Gang Unit case, a memorandum to establish the degree of involvement of each participating Department in order to have the equitable share appropriately ordered by the Court and distributed to the participating departments for Gang Unit seizures."
Auditor: "Based on its response, PCDA is taking measures to address our concerns in this area."
The Plymouth County District Attorney’s Office did not provide cybersecurity awareness training to its employees.
cybersecurityinternal controls

Why it matters: The lack of cybersecurity awareness training increases the risk of cybersecurity attacks and financial or reputational losses.

Standard: Sections 6.2.3 and 6.2.4 of EOTSS’s Information Security Risk Management Standard IS.010 require new-hire and annual security awareness training. ( Sections 6.2.3 and 6.2.4 of the Executive Office of Technology Services and Security’s Information Security Risk Management Standard IS.010 )

2 recommendations
  • PCDA should provide cybersecurity awareness training to its employees.agency: already implemented
  • PCDA should develop and implement policies and procedures that require employees to complete cybersecurity awareness training within 30 days of their orientation and annually thereafter.agency: already implemented
Agency response & Auditor reply
Agency: "As of January 2022, we have required all employees to complete cybersecurity awareness training annually via KnowBe4, an Automated Security Awareness Program which we pay for."
Auditor: "Based on its response, PCDA is taking steps to address this issue."

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Other Office of the State Auditor reports on Plymouth County District Attorney's Office .

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