Issued Date
May 21, 2021
Audit Objective
Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for.
Key Finding
Fines and fees we tested were properly recorded and deposited intact and in a timely manner. However, monthly accountabilities were not performed and cash balances exceeded known liabilities by $3,436 as of June 30, 2020.
Key Recommendations
- Prepare monthly accountabilities and promptly investigate any differences.
- Determine the source of unidentified cash balances.
Justice Court officials agreed with our recommendations and indicated they plan to initiate corrective action.