Northwestern District Attorney's Office

This is a Massachusetts State Auditor report on the Northwestern District Attorney's Office, covering financial activities and controls around the time a new District Attorney took office.

“In accordance with Chapter 11, Section 12, of the General Laws, and in consideration of the election of a new District Attorney, the Office of the State Auditor conducted an audit of the status of financial activities, accounts, and functions and the related systems and control environment of the NWD as of the transition date of January 5, 2011, which included a review of transactions prior to and subsequent to the transition date for fiscal year 2011.”

The audit was done to give the incoming District Attorney a clear picture of the office's finances, administration, and control problems that needed fixing.

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

The office handles public money and public assets, so weak controls can make it harder to prevent errors, losses, shortages, or illegal acts.

“The recommendations in the report are intended to assist the new administration in implementing its internal control structure to ensure that it is adequate to minimize errors, losses, shortages, or illegal acts from occurring.”

For residents, the audit matters because this office serves about 241,000 people in criminal and civil proceedings, and better controls help make sure public resources are managed properly.

“As of April 30, 2011, the NWD had 79 employees, including prosecutors/assistant district attorneys and administrative and program staff employees, who represent and serve approximately 241,000 citizens of the Commonwealth in criminal and civil proceedings, within a jurisdiction of 46 cities and towns in the geographic areas of Franklin and Hampshire counties and the town of Athol in Worcester County.”

The Auditor recommended that the office keep improving its control plan, inventory procedures, and purchase approval process; the District Attorney said the office would update its policies and systems.

“While updating the ICP, the Internal Control Officer will incorporate the recommended enhancements listed in the audit report to the ICP.”

The most concrete findings were that many inventory records lacked purchase dates or costs, some computer items could not be found, and seven purchases totaling $20,600 lacked evidence of required District Attorney approval.

“Seven purchases totaling $20,600 that were over $500 provided no evidence that the District Attorney approved those purchases.”

An internal control plan is the office's rulebook for preventing problems in areas like approvals, recordkeeping, monitoring, and safeguarding assets; the audit says that plan still needed updates.

“We recommend that the NWD continue to enhance its ICP by:”