555 CMR, § 12.07 - Procedures for Audits

(1) The Commission may, at any time, at the request of any individual or entity or on its own initiative, conduct, or cause to be conducted, an audit of the records referenced in M.G.L. c. 6E, § 8(d) or other records or operations of a law enforcement agency.

(2) Steps that may be taken in a Commission audit include the following, where not precluded by law:

(a) Requiring a law enforcement agency auditee to:

1. Identify one or more members who have sufficient authority to ensure that required actions are taken and recommendations will be evaluated;

2. Identify one or more members who will be available to take administrative steps that may be required as part of the audit;

3. Direct agency personnel to comply with the audit;

4. Provide any auditor with sufficient access to the agency head;

5. Provide any auditor with sufficient access to agency records;

6. Provide any auditor with materials or information that sufficiently explain the structure and operation of the agency's electronic and non-electronic recordkeeping systems;

7. Provide any auditor with appropriate administrative and technical assistance;

8. Provide records in a designated electronic or non-electronic format;

9. Cooperate in developing and implementing an audit plan;

10. Ensure that appropriate personnel complete training necessary for the audit to be effective;

11. Provide written or unwritten responses to recommendations by an auditor;

12. Create or contribute to creating, and follow, a plan for future action, based on the audit;

13. Inform other government officials or members of the public of certain findings made by Commission auditors, to the extent appropriate; and

14. Take certain steps following the audit's conclusion, including filing reports with the Commission or complying with one or more subsequent audits;

(b) Requiring a member of a law enforcement agency auditee to:

1. Participate in a recorded or an unrecorded interview; and

2. Complete a questionnaire or self-assessment;

(c) Requiring an officer auditee to:

1. Cooperate in developing and implementing an audit plan;

2. Provide any auditor with sufficient access to records of the auditee;

3. Participate in a recorded or an unrecorded interview;

4. Complete a questionnaire or self-assessment;

5. Provide written responses to recommendations by an auditor;

6. Create or contribute to creating, and follow, a plan for future action, based on the audit; and

7. Take steps following the conclusion of the audit, including filing reports with the Commission or complying with one or more subsequent audits;

(d) Reviewing any records referenced in 555 CMR 12.03 or other records;

(e) Obtaining relevant information from individuals and entities other than the auditee;

(f) Developing a plan for the auditee to follow, or a set of recommendations for the auditee, based on the audit;

(g) Issuing an order for the auditee to take or refrain from taking any specified action;

(h) Informing other government officials or members of the public of certain findings made by Commission auditors, to the extent appropriate;

(i) Executing a confidentiality agreement, or otherwise maintaining confidentiality, with respect to the auditee's records and/or aspects of the audit, to the extent confidentiality is not precluded by law;

(j) Publicizing progress, achievements, and commendable practices by agencies and officers, and offering information on such matters in informing others in law enforcement about best practices; and

(k) Taking any other step that is consistent with the Commission's authority, or with generally accepted government auditing standards.

(3) Commission auditors may include individuals who are not Commission employees, but are retained by the Commission and subject to Commission oversight, provided that any auditor satisfies the requirements for an investigator of 555 CMR 1.05(3): Contractor Investigators.

(4) The Commission may also direct a law enforcement agency to conduct an internal audit of its own records and/or operations according to Commission guidelines, provided that any auditor satisfies the requirements for an investigator of 555 CMR 1.01(2)(b).

(5) In selecting auditors, the Commission and law enforcement agencies shall, when feasible, give preference to individuals with a certification and/or demonstrated experience in the auditing of law enforcement agencies or other government agencies.

(6) If the Commission concludes an audit by developing a plan for the auditee to follow, developing a set of recommendations for the auditee, or issuing an order for the auditee to take or refrain from taking any specified action, the Commission shall either:

(a) Cite a preexisting source that supports each determination or action by the Commission; or

(b) Acknowledge that it could locate no such source, if that is the case.

Notes

555 CMR, § 12.07

Adopted by Mass Register Issue 1534, eff. 11/8/2024.