Plymouth County District Attorney's Office Use of American Recovery and Reinvestment Act Funds

This is a state audit of how the Plymouth County District Attorney’s Office received, spent, tracked, and reported federal Recovery Act money.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, we have conducted an audit of certain activities of the Plymouth County District Attorney’s Office (PCDA) for the period September 14, 2009 through September 30, 2012.”

The auditor wanted to check whether the money was spent for the right purposes and whether required accounting and reports were done correctly.

“The objectives of our audit were to determine whether American Recovery and Reinvestment Act of 2009 (ARRA) funds awarded to PCDA for programs were used for their intended purposes and in compliance with program requirements, and to evaluate whether PCDA was complying with ARRA accounting and reporting requirements.”

This matters because the money was public federal stimulus funding, and the audit checked whether it was protected from loss, theft, or misuse.

“Reviewed the Internal Control Plan (ICP) established by PCDA to ensure that the ICP has been updated to include ARRA-specific risk assessments and related internal controls to ensure that federal stimulus funds are safeguarded against loss, theft, and misuse.”

For residents, the funds supported criminal justice work, domestic violence services, and victim assistance in Plymouth County.

“The grant provided for improving the function of the Plymouth County criminal justice system by supporting specialized training, equipment purchases, and the investigation of drug and gun crime for police departments within 14 jurisdictions.”

The audit did not report problems in the tested areas; it found the office had adequate controls and followed the rules tested.

“Based on our audit we have concluded that, for the period September 14, 2009 through September 30, 2012, PCDA maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

The report does not list corrective actions or recommendations; it closes with the auditor’s conclusion that the tested areas were adequate and compliant.

“Based on our audit we have concluded that, for the period September 14, 2009 through September 30, 2012, PCDA maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

The office received about $1.29 million in federal Recovery Act grants and had spent about $1.2 million by September 30, 2012.

“During our audit period, PCDA was awarded three separate grants through the American Recovery and Reinvestment Act of 2009 (ARRA) totaling $1,293,961.”

ARRA means the 2009 federal stimulus law. An ISA is the contract used when two Massachusetts state departments make a business agreement.

“The ISA is the contract that documents the business agreement between two state departments within any branch of state government, pursuant to 815 Code of Massachusetts Regulations 6.00.”