Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for.
Fines and fees we tested were properly recorded and deposited intact and in a timely manner. However, monthly accountabilities were not performed and cash balances exceeded known liabilities by $3,436 as of June 30, 2020.
- Prepare monthly accountabilities and promptly investigate any differences.
- Determine the source of unidentified cash balances.
Justice Court officials agreed with our recommendations and indicated they plan to initiate corrective action.