Determine whether Justice Court (Court) fines and fees were properly accounted for.
- The Justices' cash balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances.
- The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period.
- The Board did not conduct the required annual examination of Court records or contract with an independent public accountant for an audit.
- Prepare monthly bank reconciliations and accountabilities. Investigate and resolve any differences.
- Routinely generate current pending bail reports and reconcile to bank balances.
- Examine Court records or retain an independent public accountant to perform an annual audit.