Audit Objective
Determine whether internal controls over the Probation Department's (Department) collection, disbursement and enforcement of restitution, fees and surcharges were adequately designed and operating effectively.
Key Findings
Department officials did not:
- Properly assess County fees or adequately monitor and enforce fee collection.
- Establish adequate cash receipt and disbursement procedures.
- Disburse more than $60,000 in restitution payments to crime victims.
Key Recommendations
- Review and update policies and procedures for the enforcement of County fees and ensure staff properly assess fees and monitor and enforce fee collection.
- Establish adequate cash collection and disbursement procedures for restitution and County fees.
- Establish procedures to disburse undistributed restitution payments in a timely manner.
County officials generally agreed with our recommendations and indicated they planned to initiate corrective action.