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Audit Objective

Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited and reported.

Key Findings

Overall, Court funds were properly recorded, deposited and reported during our audit period. However:

• None of the Justices prepared monthly accountabilities or bank reconciliations.
• Cash in a retired Justice’s bank account exceeded known liabilities by a total of $1,104.
• The Board’s annual audit of the Justices’ books and records is inadequate because it primarily relies on the clerk to perform the review procedures.

Key Recommendations

• Perform monthly accountabilities and bank reconciliations and promptly investigate and resolve any differences.
• Contact the Justice Court Fund for guidance on reporting the unidentified cash balance remaining in the retired Justice’s bank account.
• Perform a thorough, complete and independent annual audit of the Court’s records or retain an independent public accountant to perform the audit.

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