Town of Farmersville - Justice Court Operations (2019M-50)

Issued Date
May 24, 2019

[read complete report - pdf]

Audit Objective

Determine whether Justice Court (Court) fines and fees were properly accounted for.

Key Findings

  • Fines and fees were recorded, deposited and reported in a timely manner.
  • Monthly bank reconciliations and accountabilities were not consistently prepared.

Key Recommendation

  • Prepare monthly bank reconciliations and accountabilities.

Town officials agreed with our recommendation and indicated they planned to initiate corrective action.