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Audit Objective

Determine whether the Justices adequately oversee the Court’s financial activities and ensure collections are deposited and remitted timely and intact.

Key Findings

The Justices did not:

• Deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 hours.
• Prepare monthly accountability reports and bank reconciliations.
• Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the ensuing month.

Key Recommendations

• Ensure all deposits are made within 72 hours of collection.
• Prepare accountability reports and bank reconciliations and investigate any discrepancies.
• Ensure that all remittances to the Village are made before the 10th of the month.

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