Town of Fort Covington - Justice Court Operations (2018M-234)

Issued Date
January 25, 2019

[read complete report - pdf]

Audit Objective

Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact.

Key Findings

  • Justice Wilbanks made 83 percent of bank deposits from three to 67 days late.
  • The Justices’ cash balances exceeded known liabilities by a combined total of $4,728 as of April 30, 2018.
  • The Justices did not maintain accurate outstanding bail reports.

Key Recommendations

  • Ensure deposits are made within 72 hours of collection.
  • Prepare monthly bank reconciliations and accountabilities. Investigate any difference.
  • Reconcile bail reports to bail on deposit.

Town officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action.