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Audit Objective

Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were properly accounted for and deposited.

Key Findings

Although Village Court officials properly collected, deposited, reported and remitted fines and fees, they did not maintain accurate records and reports. The Justices and/or Court officials:

• Did not maintain an accurate cashbook or outstanding bail reports. Without accurate bail records, the Justices cannot ensure that all pending bails have been appropriately resolved.
• Did not properly monitor the Court’s monthly financial activity. For example, they did not perform adequate monthly bank reconciliations or accountabilities.
• Did not ensure that the clerk’s work was accurate and sufficient.

Key Recommendations

• Maintain accurate records and reports.
• Retain original bank statements and properly document monthly bank reconciliations.
• Prepare monthly accountabilities and investigate any discrepancies.

Village officials agreed with our findings and recommendations and indicated they plan to initiate corrective action.