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HD 5796

A communication from the Office of the Inspector General (see Section 164 of Chapter 73 of the Acts of 2025) submitting the Final Report on Sheriffs’ Budgets and Expenditures

194th Legislature (2025-2026)

Massachusetts sheriffs’ budgets show widespread deficit spending and off-budget costs, requiring phased reforms to create transparent, compliant, and auditable funding.

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Bill Summary · HD 5796

Overview

  • Bill: HD 5796 (Session 194th, Massachusetts)
  • Type: Communication from the Office of the Inspector General (OIG) presenting the Final Report on Sheriffs’ Budgets and Expenditures
  • Date: Final report dated June 1, 2026
  • Purpose directed by statute: Section 164 of Chapter 73 of the Acts of 2025 requires the OIG to investigate sheriffs’ spending, compliance with state finance law, and to make recommendations to improve future compliance. The final report supplements the preliminary report issued February 27, 2026.

Main purpose and intent

  • Provide a comprehensive, final assessment of how Massachusetts sheriffs’ offices spend funds in Fiscal Year 2025, including compliance with Chapter 29 of the General Laws (state finance law).
  • Identify systemic issues contributing to budget chaos, underfunding, and illegal or improper deficit spending.
  • Offer actionable recommendations organized by timelines (immediate, short-term, medium-term, long-term) to ensure fiscal discipline, transparency, and alignment with state accounting and oversight.
  • Call for clearer delineation of sheriffs’ mandatory vs. discretionary functions and the establishment of transparent, separately tracked funding lines.

Key provisions and changes described in the report

  • Findings on budgetary practices:
    • Widespread deficit spending and lack of consistent budgeting across the 14 sheriff offices.
    • Chronic use of off-MMARS (external bank accounts) for expenditures not recorded in the central accounting system, limiting transparency and controls.
    • Significant discretionary spending outside of the Commonwealth accounting system, complicating tracking of true costs.
  • Specific cost drivers and expenditures:
    • Payroll dominates total expenditures; substantial overtime, leave buyback, and other payroll-related costs.
    • Non-payroll costs include inmate medical treatment, operational supplies, utilities, facility maintenance, telecommunications (including inmate calls), and contracted services.
    • Off-budget or off-MMARS streams account for notable transfers and expenditures, including funds from reserve accounts.
  • MAT and no-cost calls:
    • Medication-Assisted Treatment (MAT) expenses and no-cost inmate communications have strained sheriff budgets; reliance on reserve funds and reimbursement practices are discussed, with questions about whether all related costs are reimbursed.
  • Civil process and revenue:
    • Civil process operations and related revenue (including whether and how civil process fees are remitted to the General Fund) show inconsistencies in practice and reporting.
  • Civilian and law enforcement authorities:
    • Sheriff authorities to participate in broader law enforcement activities (task forces, mutual aid) and associated budget implications.
  • No-cost calls funding mechanism:
    • The Communications Access Trust Fund is intended to reimburse sheriffs and DOC for no-cost communications, but reimbursements often lag or do not cover overhead costs.
  • Civil process and asset forfeiture:
    • Revenue and procedural practices related to civil process and asset forfeiture are evaluated for consistency with state law.
  • Variability among sheriffs’ offices:
    • Some sheriffs have operated under authorizations (e.g., private police details, regional communications) that affect budgets differently; noted disparities in funding needs and enforcement.
  • Recommendations and timelines:
    • Immediate (FY2026), short-term (FY2027), medium-term (FY2028), and long-term (FY2029) actions.
    • Emphasis on zero-based budgeting, separating line items for mandated vs. discretionary functions, and establishing firm funding ceilings and reporting requirements.
    • Proposals to potentially appoint a Sheriff Fiscal Oversight Council if a sheriff does not comply with controls (as contemplated in Legislature’s Senate version).
    • Encourages moves toward a more itemized, auditable budget structure with annual caps on full-time employees and prohibition against spending into deficit without explicit authorization and documentation.

Who/what would be affected

  • Massachusetts 14 sheriff offices (and an interim sheriff in some counties).
  • Massachusetts Executive Office for Administration and Finance (A&F) and the Comptroller (state-wide accounting oversight).
  • Massachusetts Sheriffs’ Association (MSA) and related stakeholder groups (lawmakers, public safety officials, municipal and county partners).
  • Budget processes and line-item accounting for sheriff operations, including:
    • Operational expenses (no-cost calls, MAT, general operations)
    • Payroll and overtime
    • Civil process revenue and fees
    • Inmate programming and re-entry services
    • Regional/shared services and special programs (e.g., BCI, women's facilities, Section 35 facilities)

Procedural and timeline aspects

  • The final report follows a February 27, 2026 preliminary report, with conclusions and recommendations intended to guide budgets starting FY2027 and beyond.
  • The report explicitly notes that large-scale institutional change will take multiple budget cycles (start in FY2027; target by FY2029).
  • Legislature’s actions referenced:
    • House and Senate proposals in FY2027 budgets to itemize sheriffs’ appropriations (operational expenses, MAT, no-cost calls) and to require annual full-time employee caps (through FY2031 in House proposal).
    • Senate proposal to grant A&F spending/hiring controls through FY2031 and to create a Sheriff's Fiscal Oversight Council with enforcement powers (including potential receivership or withholding of payments for noncompliant offices).
  • The OIG emphasizes that reforms require compromise among sheriffs, the Legislature, and the executive branch, and that the reported recommendations are intended as a roadmap over several years.

Bottom line

  • The Final Report confirms a long-standing pattern of budget unpredictability and offsetting practices that obscure true sheriff expenditures.
  • It presents a structured set of recommendations and a phased timeline to produce transparent, lawful, and sustainable sheriff budgets aligned with state finance law.
  • The bill channels these findings into legislative guidance aimed at greater accountability, clearer responsibilities, and tighter financial controls for sheriff operations across Massachusetts.

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

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