Mass. inspector general calls out sheriffs' 'wild west' spending in report

Spending by Massachusetts sheriffs is "a bit like the wild west," according to the state's Office of the Inspector General, which issued a report on state sheriff spending Monday.

The 190-page report called the sheriffs' budgeting process "chaotic" and it expands on a preliminary report the inspector general released in February.

The elected officials' spending resulted in a combined $110 million deficit in the last fiscal year — after more than $725 million had been budgeted. The deficit prompted lawmakers to seek the inspector general's report on spending by the state's 14 sheriffs, who oversee Massachusetts' jails and houses of correction. An estimated 5,500 people were in custody in state jails in 2024.

"It's time for the chaos to stop," Inspector General Jeffrey Shapiro said in a statement, noting a "lack of a common understanding" among sheriffs, lawmakers and state finance officials on "the role of the sheriff, what the state covers for mandated programs [and] how funds from civil process are to be handled." In addition, he cited the Legislature's perennial underfunding of sheriffs, meaning supplemental funding is "all but guaranteed."

Shapiro said these conditions have "resulted in uncontrolled spending with little to no oversight."

The inspector general said most concerning was that the sheriffs held $36 million in 120 bank accounts, which means they fall outside the state's financial reporting system.

Additionally, the report identified multiple accounts that have maintained large balances "for no specific purpose," saying that in some cases, "these accounts do not accrue interest, nor do they provide any other tangible benefit to the sheriff or the Commonwealth."

The Massachusetts Sheriffs' Association said it worked with the inspector general in providing information for the report.

"The Sheriffs will carefully evaluate the report’s findings and recommendations and will study and deliberate them as part of our continued efforts to strengthen operations, enhance accountability, and ensure responsible use of public resources across the Commonwealth," the association said in an emailed statement.

The report recommends that lawmakers address funds collected in "civil processes," such as seizing property or serving subpoenas. It said the laws around these funds are "needlessly complex" and the inspector general "strongly objects" to the belief held by many sheriffs that the civil fees are not taxpayer money and therefore not subject to typical controls of public funds.

The report lists the annual base pay of most sheriffs in fiscal year 2025 at about $190,000. It also shows that some sheriffs received "unauthorized pay," which the report said were cash benefits provided to sheriffs that should be reviewed by the Legislature.

In recent years, sheriffs have pointed to state mandates for free phone calls and addiction medication for those incarcerated as some reasons for their rising expenses. Although additional state funds are appropriated for the mandates, that doesn't always cover their full costs. The inspector general said that while the mandates may have strained sheriffs' budgets, many of the them "failed to rein in discretionary spending despite fiscal challenges."

The report said several sheriffs are working on improvements and lists dozens of  recommendations to be implemented over the next few years. Those include more state oversight, clarification from the Legislature on sheriffs' roles and how to operate their offices, and the establishment of a task force to consolidate and review sheriffs' financial accounts.