Cape and Islands District Attorney's Office

This is a State Auditor review of the Cape and Islands District Attorney’s Office, focused on its financial and management controls during fiscal year 2011.

“In accordance with Chapter 11, Section 12, of the General Laws, the Office of the State Auditor conducted an audit of the financial and management controls over certain operations of the CIDA for the period July 1, 2010 through June 30, 2011.”

Auditors checked whether the office kept accurate records, spent money properly, handled revenue correctly, and had controls to protect public assets.

“The purpose of the audit was to review internal controls over financial and program activities at the CIDA to determine whether financial records are accurate, up-to-date, and maintained in accordance with established criteria; costs and expenditures, including payroll and administrative costs, are appropriate and reasonable; controls over revenues, including forfeited funds, were proper and adequate; and the internal control structure is suitably designed and implemented to safeguard the CIDA’s assets in compliance with the Office of the State Comptroller’s (OSC) Internal Control Guide and Chapter 647 of the Acts of 1989, An Act Relative to Improving the Internal Controls within State Agencies.”

The office uses public money to run prosecutions and related programs, so taxpayers need assurance that those funds are handled properly.

“For fiscal year 2011, the CIDA received state maintenance appropriations totaling $3,445,389 to fund its administrative operations.”

If you live in Barnstable, Dukes, or Nantucket County, this office handles criminal-law work in your region, so its financial controls affect a local public safety agency.

“The CIDA’s jurisdiction covers all of Barnstable, Dukes, and Nantucket Counties and includes court cases that are adjudicated in various district courts that are located in the aforementioned towns as well as on the islands of Nantucket and Martha’s Vineyard.”

The prior issue was fixed: the office updated its internal control plan as auditors had recommended.

“Our current audit found that the CIDA has implemented our prior recommendations.”

The report does not call for new corrective action; it says the earlier internal-control issue has been resolved.

“Our current audit determined that the CIDA has resolved this issue and that it currently:”

This is a clean audit result for the areas tested: the office’s controls and compliance were found adequate, and a past control-plan weakness was addressed.

“PRIOR AUDIT RESULT RESOLVED – INTERNAL CONTROL PLAN UPDATED”

“Forfeited funds” means money or assets awarded through court cases after the case is fully decided; the office can use those funds for law-enforcement-related purposes allowed by law.

“Each case must be fully adjudicated before the asset is considered forfeited.”