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HomeMy WebLinkAbout2019 Justice Court Audit TOWN OF ITHACA AGREED UPON PROCEDURES Y EAR E NDED D ECEMBER 31,2019 INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING AGREED-UPON PROCEDURES The Town of Ithaca and Office of State Comptroller Bureau of Justice Court Fund We have performed the procedures enumerated in the attached schedule, which were agreed to by the Town of Ithaca and Office of State Comptroller Bureau of Justice Court Fund, solely to assist you with respect to the accounting records of the Town Justices of the Town of Ithaca for the year ended December 31, 2019. The Town Justices of the Town of Ithaca’s management is responsible for the Town Justices’ accounting records. The sufficiency of the procedures is solely the responsibility of the specified users of the report. Consequently, we make no representation regarding the sufficiency of the procedures described either for the purpose for which this report has been requested or for any other purpose. Our procedures and findings are summarized on the attached pages. Also attached is a Summary of Town Court Activity for the Town Justices. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the accounting records of the Town Justices of the Town of Ithaca. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the use of the Town of Ithaca and Office of State Comptroller and is not intended to be and should not be used by anyone other than those specified parties. Sciarabba Walker & Co., LLP Ithaca, New York January 15, 2020 521!Fbtu!Vqmboe!Spbe Juibdb-!Ofx!Zpsl!!25961 xxx/txdmmq/dpn 718.383.6661!0!718.384.7468!)Gby* TOWN OF ITHACA AGREED UPON PROCEDURES Q SPDFEVSFT;! 1.Perform process narratives and walkthroughs for cash receipts and cash disbursements to trace and agree amounts, dates, payer, and violation (if applicable) relating to the Bail account and the Regular Fine accounts: a.Cash Receipts – Follow the ticket (receipt) or bail through the entire process from the docket and credit card receipt (if applicable) being created to the monthly report and the bank statement with the cancelled checks (if applicable) and deposits attached to the monthly summary report. b.Cash Disbursements – Follow the monthly payment to the Town of Ithaca Chief Fiscal Officer for the disbursement to the NYS Comptroller (or the returned bail back to the defendant) to the bank statement with cancelled checks. 2.From random scanning, note the monthly receipt summaries to be in numeric and date order with no missing receipts (check beginning and ending is sequential, 4 monthly summaries reviewed). 3.Review any deleted or voided transactions in the monthly receipt summaries for reasonableness (reviewed 4 months). 4.Review summary sheets with attached deposits to assure timely filing is within 3 business day parameter (reviewed 6 summaries). 5.For every month, agree checkbook balances to bail account and regular fine account bank statements and trace any year-end outstanding checks/deposits to the checkbook, receipt journals, and January 2020 bank statement. 6.Verify copies of cancelled checks and deposits are kept with bank statements and that cancelled checks are signed (reviewed 3 months). 7.Verify pre-numbered checks are used for the monthly check remitted to the Town of Ithaca (reviewed 3 months). 8.Review the Current Bail Defendant’s report for 5 months that included bail to assure a list of bail is maintained and trace amounts over $1,000 to case files noting proper documentation and receipts are in place. 9.Trace and agree the monthly report issued to the NYS Comptroller, the invoice received from the NYS Comptroller, and the check issued to the Town of Ithaca Chief Fiscal Officer (reviewed 6 months). 10.Review the submission date of the monthly report to the NYS Comptroller. The report is due by the 10th of the following month (reviewed 6 months). - 2 - K VTUJDF!L MFJO!G JOEJOHT;! All agreed upon procedures listed on page 2 were performed for Justice Klein. The following findings are associated with those procedures: 1.Receipt numbers were out of order on the Cashbook Report for the Regular Account. The receipts went from #DLK15429, #DLK15431, #DLK15430, and then on as they should. The dates for these transactions were in chronological order. 2.Only two months of voided transactions were reviewed for reasonableness, due to only two months having voided transactions. 3.No testing was performed to trace year-end outstanding checks to the January 2020 bank statement, as there were no outstanding checks as of year-end. 4.No testing was performed to trace bail over $1,000 to case files due to there being no bail over $1,000 during the period. K VTUJDF!T BML!G JOEJOHT;! All agreed upon procedures listed on page 2 were performed for Justice Salk. The following findings are associated with those procedures: 1.No testing was performed of voided transactions as there were no voided transactions for the period. 2.No testing was performed to trace year-end outstanding checks to the January 2020 bank statement, as there were no outstanding checks as of year-end. 3.No testing was performed to trace bail over $1,000 to case files due to there being no bail over $1,000 during the period. - 3 - TOWNOFITHACA SUMMARYOFTOWNCOURTACTIVITY JusticeJustice Klein Salk Dbtft;! Number of cases closed1,667 1,115 Number of cases open1,166 1,395 Arraignment for other courts18 7 Charges transferred to county court11 4 Upubm!Dbtft 2,5212,862 Gjoft!boe!Gfft; Criminal, motor vehicle52,753$ 52,093$ Surcharges51,622 56,729 Civil 11,179 13,100 Bail poundage83 45 Juibdb!Upxo!Dpvsu!Dpmmfdujpot!$ 121,967115,637$ Cbjm!Sfdfjwfe$ 1,8002,100$ Dbti!Cbmbodft; Regular7,973$ 9,075$ Bail 100 1,000 Upubm!Dbti$ 10,0758,073$ Bhhsfhbuf!Ofx!Zpsl!Tubuf Kvtujdf!Dpvsu!Sfnjuubodf$237,604 - 4 -