Audit of the Suffolk County Sheriff’s Department

This is a state performance audit of the Suffolk County Sheriff’s Department covering July 1, 2015 through December 31, 2017.

“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2015 through December 31, 2017.”

Auditors reviewed spending, purchasing and contracts, revenue handling, and staff overtime to see whether the department followed rules and procedures.

“In this performance audit, we reviewed SCSD’s administrative expenditures, procurement of goods and services, and administration of staff overtime.”

If payroll approvals and required reports are missing or late, officials may not have enough proof that money was spent properly or enough information to oversee the department.

“As a result, these governmental entities may not have had all the information they needed to properly inform their consideration of any policy, operational, or financial issues regarding SCSD’s operations.”

For residents, this audit is about whether a public agency that runs jails and receives state funding is keeping proper records and controls over taxpayer-funded payroll and reporting.

“SCSD’s state budget appropriation was $104,492,346 in fiscal year 2016, $103,447,423 in fiscal year 2017, and $105,516,371 in fiscal year 2018 (July 1, 2017 through December 31, 2017).”

The auditor said the department needed stronger checks over payroll approval and needed to file required inmate cost reports on time.

“SCSD should establish monitoring controls to ensure that these procedures are followed.”

The department said it changed its payroll approval process and would keep working with state agencies to meet reporting requirements.

“Based on the recommendation of the Auditors, SCSD immediately modified the payroll approval process by requiring the shift commanders to sign, and the ASO to initial, the printed copies of the Time and Attendance Roster Forms that are filed in the daily folders, thus establishing clear evidence of their review and approval of overtime and time-off use.”

The findings were limited, but important: the audit did not find problems with certain administrative expenses, yet it did find failures in overtime approval and required reporting.

“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 inmate total cost analysis report is a required report showing what it costs to care for inmates at each facility and department.

“Inmate total cost analysis reports are compiled by each sheriff’s department in conjunction with the Massachusetts Sheriffs’ Association and detail the total costs for the care and custody of inmates for each facility and department.”