Plymouth Superior Court
March 3, 2015 · Read the full official report (PDF) ↗
Published March 3, 2015 Audit covers July 1, 2012 – December 31, 2013 Under Suzanne M. Bump · 2011–2023
source
“Below is a summary of our findings and recommendations, with links to each page listed.”
Read the plain-English breakdown
This is a state performance audit of the Plymouth Division of the Superior Court Department covering July 1, 2012 through December 31, 2013.
“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2012 through December 31, 2013.”
Auditors checked whether the court had proper controls and followed laws and policies in the areas they reviewed.
“This audit was undertaken to review certain aspects of PSC’s operations and determine whether PSC had established adequate internal controls and was complying with applicable laws, regulations, policies, procedures, and other guidance in the areas reviewed.”
Weak money-handling controls can allow mistakes or theft to go unnoticed and can mean the state does not receive all funds it should.
“As a result of these internal control deficiencies, cash received is at risk of loss or misappropriation and discrepancies may go undetected.”
For residents, this matters because courts handle public money, legal records, bail, fees, and case files that affect defendants, victims, taxpayers, and public services.
“PSC is responsible for scheduling, holding, and recording proceedings in civil and criminal matters and for the care and custody of all the records, books, and papers that pertain to, or are filed or deposited in, the Clerk’s Office.”
The auditor found five main problems: weak Probation Office cash controls, poor case-file tracking, probation fee problems, missed notices about unpaid legal counsel fees, and outdated internal control planning.
“Internal controls in the Probation Office at the Plymouth Division of the Superior Court Department (PSC) need improvement in order for PSC to properly safeguard and account for cash collections.”
The report recommends that the court tighten cash-handling duties, keep better records, deposit money daily, track case files, follow probation-fee law, report unpaid legal counsel fees, and update risk plans every year.
“The Clerk’s Office and the Probation Office should update their ICPs and risk assessments annually.”
The report is significant because the problems could affect public funds, court records, probation requirements, and the state’s ability to collect money it is owed.
“As a result, the Commonwealth may not be receiving all the money to which it is entitled.”
An internal control plan is the court’s written system for spotting risks and making sure staff follow safeguards, such as separating duties and keeping records secure.
“The key concepts that provide the necessary foundation for an effective Trial Court Internal Control System must include: risk assessments; documentation of the internal control plan; segregation of duties; supervision of assigned work; transaction documentation; transaction authorization; controlled access to resources; and reporting unaccounted for variances, losses, shortages, or theft of funds or property.”
2 figure(s) pending source verification - not shown
What the Auditor checked
- Complied Was cash that was received by PSC’s Clerk of Courts’ Office (the Clerk’s Office) properly reported to the Trial Court?
- Did not comply Was cash that was received by PSC’s Probation Office properly reported to the Trial Court?
- Complied Did PSC have adequate internal controls to safeguard evidence?
- Did not comply Did PSC have adequate internal controls to safeguard case files?
- Did not comply Did PSC assess, waive, and collect monthly probation supervision fees and monitor monthly probation supervision fees and/or performance of community service in accordance with Chapter 276, Section 87A, of the General Laws?
- Complied Did PSC remit unclaimed funds to the Office of the State Treasurer (OST) in accordance with Chapter 200A of the General Laws?
- Complied Did PSC properly disburse bail funds?
- Did not comply Did PSC notify certain state agencies when legal counsel fees were unpaid 60 days after appointment of legal counsel and withhold bail when the fees were unpaid in accordance with Chapter 211D of the General Laws?
What the Auditor found
Why it matters: Employees could not properly check each other’s work, increasing the risk of undetected theft.
Standard: Section 11.3 of the Trial Court’s Fiscal Systems Manual and the Office of the State Comptroller Internal Control Guide ( Section 11.3 of the Trial Court’s Fiscal Systems Manual; Office of the State Comptroller Internal Control Guide )
1 recommendation
- PSC should establish adequate segregation of duties over cash received.
Agency response & Auditor reply
Agency: "With regard to segregation of duties, the Chief Probation Officer stated that the lack of segregation of duties had occurred because the office had been “severely understaffed since at least 2009” and key employees had been absent because of family illnesses."
Auditor: "It is essential that control activities (such as timely bank reconciliations, accounting for cash collections, and segregation of duties concerning cash receipt) be maintained."
Why it matters: Without sufficient records, cash received could not be verified and was at risk of loss or misappropriation.
Standard: Section 11.3 of the Trial Court’s Fiscal Systems Manual ( Section 11.3 of the Trial Court’s Fiscal Systems Manual )
1 recommendation
- PSC should properly complete and retain all documentation supporting cash collections and consult with the Trial Court about secure storage space.
Agency response & Auditor reply
Agency: "As far as the daily cash sheet all staff has been instructed to complete this form in its entirety."
Auditor: "Based on its response, the Probation Office is taking some measures to address our concerns but should also collaborate with the Trial Court to resolve these issues fully."
Why it matters: Bank statements may not accurately reflect cash collected, and the Commonwealth may not receive all funds to which it is entitled.
Standard: Section 11.6 of the Trial Court’s Fiscal Systems Manual ( Section 11.6 of the Trial Court’s Fiscal Systems Manual )
2 recommendations
- Bank-account statements should be reconciled monthly.
- Cash collections should be deposited daily.
Agency response & Auditor reply
Agency: "As a routine the reconciliations are mostly completed and submitted in a timely manner."
Auditor: "It is essential that control activities (such as timely bank reconciliations, accounting for cash collections, and segregation of duties concerning cash receipt) be maintained."
Why it matters: If a case file were lost, stolen, or misplaced, the Clerk’s Office might not be able to produce it when needed.
Standard: Section 2.2 of the Trial Court’s Internal Control Guidelines ( Section 2.2 of the Trial Court’s Internal Control Guidelines )
3 recommendations
- The Clerk’s Office should implement an adequate tracking system for case files.
- Outstanding case files should be promptly returned to dedicated filing spaces.
- The office should consider keeping backup copies of case files.
Agency response & Auditor reply
Auditor: "The Forecourt electronic case management system only tracks the stage of a case in the adjudication process, not its physical location."
Why it matters: The Commonwealth may forgo probation supervision fees that probationers could have paid.
Standard: Chapter 276, Section 87A, of the Massachusetts General Laws ( Chapter 276, Section 87A, of the Massachusetts General Laws )
1 recommendation
- PSC should comply with Chapter 276 requirements for imposing and waiving probation supervision fees and restitution for nonpayment.
Agency response & Auditor reply
Agency: "The Probation Department cannot interrupt court proceedings."
Auditor: "While we do not suggest that the Probation Office interrupt court proceedings, we do recommend that it collaborate with judges and the Clerk’s Office to ensure compliance with Chapter 276, Section 87A, of the General Laws."
Why it matters: The Commonwealth may not receive all money to which it is entitled.
Standard: Chapter 211D, Section 2A(h), of the Massachusetts General Laws ( Chapter 211D, Section 2A(h), of the Massachusetts General Laws )
1 recommendation
- The Clerk’s Office should establish internal controls to comply with Chapter 211D reporting requirements, including notifying DTA.
Agency response & Auditor reply
Agency: "Plymouth Superior Court’s Clerks Office will comply with all reporting requirements of both the Administrative Office of the Trial Court and Chapter 211D, Section 2A(h) of the General Laws."
Auditor: "Irrespective of the Trial Court’s policy change, during our audit period the Clerk’s Office was not complying with Chapter 211D of the General Laws, which requires reporting unpaid legal fees to DTA."
Why it matters: The offices may not identify operational risks or develop timely measures to mitigate them.
Standard: Chapter 647 of the Acts of 1989, Office of the State Comptroller Internal Control Guide, and Trial Court Internal Control Guidelines ( Chapter 647 of the Acts of 1989; Office of the State Comptroller Internal Control Guide; Trial Court Internal Control Guidelines )
1 recommendation
- The Clerk’s Office and Probation Office should update internal control plans and risk assessments annually.
Agency response & Auditor reply
Agency: "Plymouth Superior Court Clerk’s Office will review Internal Controls annually and make updates and revisions as required."