Newton District Court

This is an official Massachusetts State Auditor report on Newton District Court, covering court fees and bail funds during a 14-month period from July 2009 through August 2010.

“The scope of our audit included an examination of NDC’s controls over administrative and operational activities, including certain fees and bail funds for the period July 1, 2009 to August 31, 2010.”

Auditors reviewed Newton District Court because district courts collect significant public money, including probation, indigent counsel, victim witness, and bail-related funds.

“The purpose of our audit was to review NDC’s internal controls and compliance with state laws and regulations regarding certain fees and bail funds for the period July 1, 2009 to August 31, 2010.”

The court system collects and sends public money to municipalities and the state, so weak tracking can affect accountability over taxpayer and court-related revenue.

“Revenues are collected by local courts and are transmitted monthly to municipalities in the courts’ jurisdiction and to the Commonwealth through the AOTC.”

For an ordinary resident, this audit checks whether court money is being handled according to law and whether required victim witness fees are being collected in the right order.

“State law requires NDC to apply any payments made by persons to the Victim Witness fee assessment before any other criminal assessments are satisfied.”

Newton District Court was generally compliant, but needed better accounts receivable functionality and needed to keep giving victim witness fees first priority when defendants make partial payments.

“NDC should continue giving first priority to Victim Witness fee assessments upon collection, unless any additional guidance is issued by the AODC.”

The report recommends that court administrators keep rolling out and monitoring the MassCourts financial system, while Newton District Court continues prioritizing victim witness fee payments.

“The AOTC and the AODC should continue implementing the financial module for the MassCourts system and should monitor it to ensure that it is operating as desired.”

The issue was not just local bookkeeping: across all Massachusetts district courts, more than $35 million in fiscal year 2010 fees could have gone through an accounts receivable system if one had been available.

“Of the total revenues of approximately $78 million collected by all district courts during fiscal year 2010, over $35 million in fees collected for all 62 district court locations in that year could have been processed through an accounts receivable system if the courts had one.”