Barnstable Juvenile Court

This is a Massachusetts State Auditor performance audit of certain activities at Barnstable Juvenile Court.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, we have conducted an audit of certain activities of the Barnstable County/Town of Plymouth Division of the Juvenile Court Department (BJC) for the period July 1, 2009 to September 30, 2010.”

The audit looked at whether the court had good controls over cases, money, payroll records, inventory, and related procedures.

“The objectives of our audit were to assess the adequacy of BJC’s internal controls over juvenile case activity, cash management, payroll time and attendance reporting, inventory, and the Court-Appointed Special Advocate (CASA) program.”

These checks matter because courts handle public money, records, staff time, and legal case activity that need to follow rules.

“We also determined the extent of controls for measuring, reporting, and monitoring effectiveness and efficiency regarding BJC’s compliance with applicable state laws, rules, and regulations; other state guidelines; and Administrative Office of the Trial Court and Juvenile Court Department policies and procedures.”

For an ordinary citizen, the main takeaway is that the court appeared to be managing the reviewed areas properly during the audit period.

“Based on our review, we have determined that, during the 15-month period ended September 30, 2010, BJC maintained adequate management controls and complied with applicable laws, rules, and regulations regarding juvenile case activity, cash management, revenue collection and processing activities, payroll time and attendance reporting, and inventory management.”

The auditor did not find material weaknesses and concluded the court had adequate controls in the areas tested.

“Our tests in the above-mentioned areas disclosed no material weaknesses.”

The report does not list corrective actions or next steps, because it did not identify material weaknesses.

“Our tests in the above-mentioned areas disclosed no material weaknesses.”

The significant point is that, after reviewing and testing several court operations, the auditor found the court was following applicable requirements in the areas examined.

“Based on our review, we have determined that, during the 15-month period ended September 30, 2010, BJC maintained adequate management controls and complied with applicable laws, rules, and regulations regarding juvenile case activity, cash management, revenue collection and processing activities, payroll time and attendance reporting, and inventory management.”

“Internal controls” means the court’s procedures for making sure work is done correctly, money is handled properly, records are accurate, and rules are followed.

“Evaluated internal controls over juvenile case activity and the court’s JURIS case management system, cash management, revenue collection and processing activities, payroll time and attendance reporting, and inventory procedures;”