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HD 6098

A communication from the Office of the Inspector General (see Section 12 of Chapter 12A of the General Laws) submitting a Preliminary Review of Sheriffs’ Budgets and Expenditures

194th Legislature (2025-2026)

The report proposes a real budget ceiling for sheriffs, limits on deficit spending, prompt reimbursements, and transparency to curb opaque, overspent sheriff budgets.

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Bill Summary · HD 6098

Overview

  • Bill: HD 6098
  • Session/Jurisdiction: Massachusetts 194th Legislature
  • Agency: Office of the Inspector General (OIG)
  • Topic: Preliminary Review of Sheriffs’ Budgets and Expenditures; recommendations to reform funding and budgeting for sheriffs’ offices
  • Date of document: February 27, 2026

Purpose and intent
- Present a preliminary, fact-driven review of how sheriffs’ offices are funded, spend their appropriations, and comply with state finance law for Fiscal Year 2025.
- Identify root causes of deficits, lack of budget transparency, and practices that permit deficit spending.
- Propose legislative and budgetary reforms to end improper deficit spending, improve accountability, and clarify sheriff roles and funding going into Fiscal Year 2027.

Key provisions and changes (substantive content)

  • Findings on budgeting problems

    • The sheriff budget process is described as opaque, chaotic, and flawed.
    • Underfunding in the General Appropriations Act (GAA) is routinely offset later via supplemental funding, reserve transfers, and other mechanisms, enabling deficit spending.
    • No statutory exemption exists for sheriffs to spend beyond their appropriation; spending beyond appropriations appears to violate state finance law.
    • Disparities in discretionary spending (programming, community services, law enforcement) contribute to misalignment with funding.

  • Structure and responsibilities of sheriffs

    • Sheriffs operate county correctional facilities (with Nantucket as a special case lacking a jail/house of correction).
    • The enabling statutes (Chapter 37 and related provisions) govern salaries, employment, and certain duties, but extensive authority and activities extend beyond core jail operations into law enforcement, civil process, and other services.
    • Some sheriff offices have expanded activities (e.g., regional BCI units, 911 dispatch, transport, civil enforcement) with varying funding and statutory bases.

  • Financial mechanics and revenue streams

    • General funds and supplemental budgets: no-cost calls program, Medication-Assisted Treatment (MAT) reimbursements, civil process fees, private detail revenues, and retained revenues.
    • No-cost calling fund (Communications Access Trust Fund) has seen declining appropriations (e.g., $20M in FY2023 to $1M in FY2026); reliance on supplemental funding to cover gaps.
    • MAT funding has matured into a dedicated line item (1599-0105) with yearly appropriations, but reimbursement depends on transfers from a reserve account and annual reporting.
    • Retained revenue accounts exist for various activities; some revenues remain with sheriff offices, complicating centralized budgeting.
    • In fiscal years 2023-2025, most sheriffs ran deficits, with Nantucket the exception, and total end-of-year deficit around $110M (pre-adjustments) for FY2025 after accounting for certain reserves.

  • Legislative and budgetary process

    • The OIG recommends establishing a true budget ceiling for sheriffs, with mandated reimbursements disbursed promptly.
    • Supplemental funding should be rare and tied to actual unforeseen needs, not used to cover regular deficits.
    • Reforms should ensure initial GAA appropriations constitute real, spendable amounts and that any supplemental funding is appropriated before spending.
    • The report calls for improved data standardization, procurement practices, and program consistency across sheriff offices.

  • Preliminary recommendations (for consideration in FY2027 budget season)

    • Define clear responsibilities and obligations for sheriffs.
    • Create real-time, compliant budgeting and a spending cap.
    • Limit reliance on supplemental funding; require authorization before spending beyond appropriations.
    • Improve transparency of discretionary costs and reduce commingling of mandated and discretionary expenses.
    • Require that payroll accounts not be used as a workaround for deficit spending.

Who or what would be affected

  • Massachusetts sheriffs’ offices (14 counties) and their budgets and expenditures.
  • The Executive Office of Administration and Finance (A&F) and the Legislature (Ways and Means committees) responsible for funding decisions and budget oversight.
  • No-cost calling program (Communications Access Trust Fund) and MAT funding mechanisms.
  • Retained revenue accounts and any civil process revenue structures tied to sheriff operations.
  • Entities involved in sheriff operations (e.g., regionalized services, BCI units, civil process, dispatch centers) that rely on earmarks or line-item funding.

Procedural and timeline aspects

  • Mandate: Section 164 of Chapter 73 of the Acts of 2025 directs the OIG to investigate sheriff spending and compliance with Chapter 29, with a preliminary report due by February 27, 2026, and a final report by May 31, 2026.
  • Current document: A Preliminary Review presenting initial findings, observations, and recommendations, with ongoing review toward final conclusions.
  • Next steps: The OIG will continue its investigation and provide final findings/recommendations ahead of the FY2027 budget season; feedback from stakeholders is invited.
  • Compliance framework: The report emphasizes alignment with state finance law (Chapter 29), prohibition on spending beyond appropriations absent specific exceptions, and the need for timely reimbursements and transparent budgeting.

Note: This summary captures the core aims, findings, and recommended reforms described in the preliminary OIG report. The final report may include additional data, detailed appendices, and refined recommendations.

Compiled from official sources — confirm details with the bill’s official record.

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