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Audit Objective

Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact.

Key Findings

• Justice Wilbanks made 83 percent of bank deposits from three to 67 days late.
• The Justices’ cash balances exceeded known liabilities by a combined total of $4,728 as of April 30, 2018.
• The Justices did not maintain accurate outstanding bail reports.

Key Recommendations

• Ensure deposits are made within 72 hours of collection.
• Prepare monthly bank reconciliations and accountabilities. Investigate any difference.
• Reconcile bail reports to bail on deposit.

Town officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action.