Worcester Sheriff's Office

This is a transition audit of the Worcester Sheriff’s Office after a new sheriff took office, focused on finances, accounts, operations, and internal controls.

“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.”

The State Auditor reviewed the office because a new sheriff had been elected and the state wanted to give the incoming administration a clear picture of the office’s financial and administrative condition.

“In accordance with Chapter 11, Section 12, of the General Laws, and in consideration of the election of a new Sheriff, the Office of the State Auditor conducted a transition audit of the status of financial activities, accounts, and functions and the related systems and control environment of the WSO as of the transition date of January 5, 2011, including reviews of fiscal year 2011 transactions prior and subsequent to the transition date.”

The sheriff’s office runs a large jail and house of correction, manages public money, and serves legal papers, so weak controls can affect public funds, compliance with law, and accountability.

“The WSO was appropriated $40,341,283 for fiscal year 2011 for the operation of the jail, house of correction, and any other statutorily authorized facilities and functions.”

For a resident, this report is about whether the sheriff’s office is handling taxpayer funds and fee revenue properly while operating safely and legally.

“The WSO ensures protection of the community by providing a safe and secure environment as well as correctional and educational services at its facilities.”

The office appeared to have enough money to finish fiscal year 2011, but the auditor said several financial and control problems still needed fixing.

“We have concluded that the WSO should have sufficient funds necessary to meet its fiscal obligations through the remainder of fiscal year 2011.”

The auditor recommended that the sheriff’s office and a special commission clarify rules, improve reporting, update controls, and transfer old unclaimed checks as required.

“The WSO should establish policies and procedures to ensure that outstanding checks are timely identified and that any outstanding unclaimed checks over one year old from the date of issuance are promptly remitted to the OST, as required.”

The report is significant because it shows which old problems were fixed, which remained unresolved, and where state law or policy needed clearer rules for sheriff’s offices.

“Chapter 61, Section 22, of the Acts of 2009 establishes a special commission to investigate and study the Sheriff’s Offices throughout the Commonwealth and make recommendations for the reorganization and consolidation of their operation, administration, regulation, governance, and finances, including recommending legislation.”

An internal control plan is the office’s written system for identifying risks and explaining the policies and procedures used to prevent errors, loss, misuse, or illegal activity.

“An internal control plan is a description of how a department expects to meet its various goals and objectives by using policies and procedures to minimize risk.”