Middlesex Sheriff's Office

This is a transition audit of the Middlesex Sheriff’s Office after a new sheriff took office, looking at finances, accounts, operations, and controls as of January 21, 2011.

“In accordance with Chapter 11, Section 12, of the General Laws, and in consideration of the appointment of a new Sheriff, the Office of the State Auditor conducted a transition audit of the status of financial activities, accounts, functions, and the related systems and control environment of the MSO as of the transition date of January 21, 2011, which includes a review of transactions prior to and subsequent to the transition date of January 21, 2011.”

The Auditor reviewed the office to brief the new sheriff, help the handoff between administrations, and identify weak controls that needed fixing.

“The purpose of our review was to inform the new Sheriff of the status of fiscal and administrative operations as of the date he assumed office, to enhance the transition from the prior administration to the new administration, and to identify systems and internal accounting and administrative controls needing corrective action and improvement.”

Weak controls can leave public money and property exposed to waste, loss, theft, or misuse.

“Without complete and accurate inventory records, the MSO’s property and equipment is exposed to potential loss, theft, or misuse.”

For residents, this matters because the Sheriff’s Office runs jail facilities, public safety functions, inmate programs, and civil process work using public resources.

“The MSO received $59,316,597 in funding from its General Appropriation for fiscal year 2011 for the operation of the Middlesex Jail, the HOC, and any other statutorily authorized facilities and functions.”

The Auditor found multiple problems: old audit issues were still unresolved, staff were getting free meals, bank reconciliations had variances, abandoned inmate money had not been sent to the Treasurer on time, and inventory records were incomplete.

“Our follow-up review indicated that these issues had not been fully resolved, as discussed below.”

The report recommends legal clarification, better accounting, updated controls, monthly bank reconciliations, proper handling of abandoned inmate funds, and stronger inventory procedures.

“The recommendations in our report are intended to assist the new administration in implementing its internal control structure and fiscal and administrative operations to ensure that they are adequate and that the MSO is run in an economical, effective, and efficient manner and in compliance with all applicable laws, rules, and regulations.”

The office was managing a large public operation: hundreds of employees, more inmates than rated capacity, and tens of millions in state funding.

“The MSO has approximately 786 employees.”