Section 112 Sheriff Funding Reporting

(a) Notwithstanding any general or special law to the contrary, for fiscal years 2027 through 2031, inclusive, the executive office for administration and finance shall impose hiring and spending controls to restrict the number of employees for each sheriff's office and prevent spending in excess of appropriation. Such controls shall include, but not be limited to, restrictions limiting the total number of employees at each office and procedures for any large capital expenditures; provided, however, that the executive office for administration and finance may permit waivers from hiring controls for demonstrated public safety needs.
(b) Notwithstanding any general or special law to the contrary, for fiscal year 2027 and consistent with current law, including, but not limited to, sections 26 and 27 of chapter 29 of the General Laws, no sheriff's office shall spend into deficiency; provided, however, that if a sheriff's office requires supplemental funding, said sheriff's office shall submit sufficient documentation of the need to spend into deficiency to the executive office for administration and finance and the comptroller's office prior to any supplemental budget being filed by the governor to address such need.
(c) If the secretary of administration and finance determines that a sheriff's office has concluded fiscal year 2027 in deficiency without providing sufficient documentation of the deficiency, or has not complied with the controls imposed pursuant to subsection (a), the secretary shall place such sheriff's office under the oversight of the sheriff fiscal oversight council established in subsection (d).
(d)(1) There shall be within the executive office of public safety and security a sheriff fiscal oversight council. The council shall oversee the finances of any sheriff's office made subject to its oversight under this section.
(2) The council shall consist of the secretary of public safety and security, who shall serve as co-chair; the secretary of administration and finance, who shall serve as co-chair; and 3 members to be appointed by the governor, 2 of whom shall have experience in the operation of correctional facilities and 1 of whom shall have experience in state government finance. The oversight council shall meet and hire staff as it deems necessary to ensure proper oversight of sheriff operations and finances.
(3) The council, in carrying out this section, shall have access to all records, documents, accounts, correspondence and any other data and material that is maintained by the sheriffs' offices or other state agencies that the council deems necessary. Upon being subject to oversight of the council and not less than monthly thereafter, each sheriff subject to the council's governance shall provide the council with information on the status of the revenues and expenses for their office's operating budget and on the status of revenues, contracting, procurement and authorized and actual spending for any capital projects. Such reports shall provide itemized year-to-date expenditures and detailed projections for anticipated expenses for the remainder of the fiscal year and be in a form prescribed by the council. The council shall submit such monthly reports to the secretary of public safety and security, the secretary of administration and finance, the inspector general, the clerks of the senate and house of representatives, the chairs of the senate and house committees on ways and means and the chairs of the joint committee on public safety and homeland security.
(4) The council may set financial management metrics to ensure the fiscal and operational integrity of sheriff operations. The council may formulate and recommend a plan for a sheriff's office to stabilize and strengthen its finances, management, operations and asset conditions with a focus on maintaining activities specifically required by statute, case law or court order while limiting cost growth year over year and ensuring total annual expenditures do not exceed annual state appropriations.
(5) If a sheriff's office fails to meet any financial management metrics or the requirements of a recommended plan prescribed under clause (4), or if the sheriff's office's failure to comply with subsection (b) demonstrates an inability to appropriately manage the fiscal and operational integrity of the office, as determined by the council, the council shall take action to ensure the fiscal and operational integrity of such sheriff's office, which may include, but shall not be limited to: (i) appointing a receiver to take operational and managerial control of the applicable sheriff's office; provided, however, that such receiver shall have experience in the operation of correctional facilities; (ii) directing the comptroller not to certify any amounts for payment from a sheriff's office; and (iii) prohibiting a sheriff's office from incurring any new expenditures or obligations without prior approval of the council for a period of time to be determined by the council.