NCJ Number
112584
Date Published
1987
Length
4 pages
Annotation
This report evaluates the Massachusetts Correctional Institution (MCI) -- Framingham's internal control over materials and supplies, overtime, property, and equipment.
Abstract
Auditors conducted a physical inventory of all materials and supplies, examined records of guards who accounted for most overtime at MCI, and tested internal control procedures. The review showed that MCI spent over $370,000 and $255,000 for overtime in fiscal years 1986 and 1985, respectively. The investigation concluded that high overtime costs were caused in part by a high rate of sick leave time taken by 32 percent of the guards and coverage for guards out on injured leave. The auditors also uncovered inadequate property and equipment controls, such as failure to identify equipment by serial number and failure to tag and record the location of newly purchased equipment. In addition, expenditure transactions were not in accordance with State budgetary procedures.