HomeMy WebLinkAbout2223-13 Follow-up Justice Court Cash Handling (Issued 8-2-2023)Follow-up Justice Court Cash Handling #2223-13 August 2023
FOLLOW-UP REPORT
Justice Court Cash Handling
(Internal audit report #2122-13 issued September 2022)
To request this information in an alternate format, please call (541) 330-4674 or send email to internal.audit@deschutescounty.gov
Deschutes County,
Oregon
Internal Audit
Elizabeth Pape, CIA, CFE – County Internal Auditor, current
David Givans, CPA, CIA – County Internal Auditor, former
Aaron Kay – Performance Auditor
internal.audit@deschutescounty.gov
Audit committee members:
Daryl Parrish, Chair - Public Member
Jodi Burch - Public Member
Joe Healy – Public Member
Summer Sears - Public Member
Stan Turel - Public Member
Patti Adair, County Commissioner
Charles Fadeley, Justice of the Peace
Lee Randall, Facilities Director
Follow-up Justice Court Cash Handling #2223-13 August 2023
Table of Contents
1. INTRODUCTION ...................................................................................................................................... 1
1.1. OBJECTIVES AND SCOPE .............................................................................................................................. 1
1.2. METHODOLOGY ......................................................................................................................................... 1
2. FOLLOW-UP RESULTS ............................................................................................................................. 2
3. APPENDIX - UPDATED WORKPLAN (STATUS AS OF AUGUST 2023) ................................................... 3
Follow-up Justice Court Cash Handling #2223-13 August 2023
Page 1
1. Introduction
Audit Authority:
The Deschutes County Audit Committee has suggested that follow-ups occur within nine months of
the report. The Audit Committee would like to make sure departments satisfactorily address
recommendations.
1.1. OBJECTIVES and SCOPE
“Audit
objectives” define
the goals of the
audit.
Objectives:
The objective was to follow-up on recommendations from the original audit.
Scope:
The follow-up included two recommendations from the internal audit report for Justice Court Cash
Handling (#2122-13), issued in September 2022. The original internal audit report should be
referenced for the full text of the recommendations and associated discussion. The follow-up
reflects the status as of August 2023.
1.2. METHODOLOGY
The follow-up report was developed from information provided by Jodi Stacy, Justice Court
Administrator. Follow-ups are, by nature, subjective. In determining the status of recommendations
that were followed up, we relied on assertions provided by those involved and did not attempt to
independently verify those assertions. The updates received are included in the Appendix.
Since no substantive audit work was performed, Government Auditing Standards issued by the
Comptroller General of the United States were not followed.
Follow-up Justice Court Cash Handling #2223-13 August 2023
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2. Follow-up Results
Figure I -
How were
recommendations
implemented?
The follow-up included two outstanding recommendations agreed to by the Justice Court. Figure I
provides an overview of the implementation status of the recommendations.
With this follow-up, one hundred percent (100%) of the outstanding recommendations have been
fully addressed. As indicated in the provided responses, the Justice Court has completed
reconciliation activities of both their fiduciary fund and their collection accounts.
The details of the follow-up are included at the end of the report in the Appendix. In interpreting
the status, Internal Audit may sometimes raise or lower the status provided by the department
based on the communication(s) received from the department.
Follow-up Justice Court Cash Handling #2223-13 August 2023
Page 3
3. APPENDIX - Updated workplan (status as of August 2023)
Items that are not completed are greyed out.
Rec # Recommendations Status
Estimated
or Actual
Date of
Completio
n Updated Follow-up comments
1 It is recommended for the Justice
Court to periodically review the
fiduciary balance to see if the
accounts are clearing as designed
and identify adjustments
required.
Completed November-
22
Administrator worked with Finance to reconcile Fund 895 using reports
from MUNIS and MAJIC.
2 It is recommended for the Justice
Court to identify all accounts
assigned to collections and
periodically reconcile the
collection activities.
Completed April-23 Administrator reconciled outstanding balances at Alliance One with
those shown in MAJIC. It took approximately six months to complete the
48-page reconciliation of 24,412 Alliance One accounts to 38,936 MAJIC
docket numbers.
{End of Report}