[read complete report - pdf]

Audit Objective

Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, deposited, recorded, reported and remitted in a timely and accurate manner.

Key Findings

• The Justice’s cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019.
• There were seven old cases recorded in the accounting system dating back to the 1990s, with outstanding held bail and restitution totaling $1,864.
• The Board’s audit of the Court records and reports was inadequate.

Key Recommendations

• Ensure that monthly accountabilities are performed, available cash reconciles with liabilities, and any differences are investigated and resolved promptly.
• Turn over excess or unidentified money to the Village or Justice Court Fund as appropriate.
• Ensure the annual audit of the Court records is sufficiently detailed and documented, includes determining whether an accountability is performed and addresses any unreconciled or unidentified cash balances.

Village and Court officials agreed with our findings and recommendations and have implemented corrective action.