Audit of the Plymouth County Sheriff's Department

This is a state performance audit of the Plymouth County Sheriff's Department covering a two-year period.

“I am pleased to provide this performance audit of the Plymouth County Sheriff’s Department.”

The audit looked at whether non-payroll spending was proper, whether contracts were handled correctly, and whether overtime was properly approved.

“In this performance audit, we examined PCSD’s activities related to the appropriateness of its non-payroll expenses, its process for contracting for goods and services, and its oversight of staff overtime.”

The department runs jail operations and public-safety-related services, so taxpayers have a stake in whether its money and oversight systems are working properly.

“PCSD is responsible for operating all aspects of its facilities, including the Plymouth County Sheriff’s Administrative Building (at 24 Long Pond Road in Plymouth).”

For an ordinary resident, the main takeaway is that auditors checked public spending and controls at this sheriff's department and did not report significant noncompliance.

“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 auditor answered yes to all three audit questions: expenses were allowable and authorized, contracts were properly administered, and overtime was allowable and authorized.

“Does PCSD properly administer overtime for its employees to ensure that it is allowable and properly authorized in accordance with PCSD policies?”

The report does not list corrective actions or recommendations, because it did not identify significant reportable problems.

“Our audit revealed no significant instances of noncompliance by PCSD that must be reported under generally accepted government auditing standards.”

This is significant because the department had hundreds of employees, nearly a thousand inmates, and more than $50 million in state appropriations each fiscal year reviewed.

“For its operations, PCSD received state appropriations totaling $53,510,618 in fiscal year 2017 and $54,580,830 in fiscal year 2018.”