[read complete report - pdf]

Audit Objective

Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties.

Key Findings

• The Justices did not prepare monthly accountabilities or maintain sufficient records to identify outstanding balances.
• The Court has a shortage of $370 and unidentified funds of $8,207.

Key Recommendations

The current Justice should:

• Prepare a list of Court liabilities and compare it to reconciled bank balances.
• Pay unidentified funds to the JCF.

The Board should:

• Consult with legal counsel on how to rectify the $370 shortage.

Town officials agreed with our recommendations and indicated they planned to take corrective action.