Suffolk County Registry of Probate and Family Court
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“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 Suffolk County Registry of Probate and Family Court covering July 1, 2013 through December 31, 2014.
“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2013 through December 31, 2014.”
The newly elected Register asked for the audit to understand the office's financial and administrative condition when he took over and to identify problems needing correction.
“The newly elected Register requested the audit to learn the status of certain fiscal and administrative operations as of the date he assumed office, to ease the transition from the prior administration, and to identify any areas needing corrective action and improvement.”
Poor inventory controls can make public property easier to lose, misuse, or steal, and old custodial funds may not reach the right people or the state if they are not reviewed.
“Lack of proper inventory practices puts assets at risk of loss, misuse, and theft and may cause inaccurate reporting of assets to the Trial Court.”
If you live in or use services in Suffolk County, this audit is about whether a court office that handles probate and family matters is protecting property and money properly.
“The Suffolk County Registry of Probate and Family Court (SCRPFC) presides over probate and family matters falling within its territorial jurisdiction of Suffolk County.”
The Registry generally passed several audit areas, but failed on inventory controls and review of custodial accounts.
“Are custodial accounts kept in interest-bearing accounts, reconciled, and maintained in accordance with Trial Court policies and procedures?”
The Registry said it would improve inventory controls, assign responsibility for internal controls, and begin regular reviews of custodial accounts while following interim procedures.
“An Interim Policy and Procedure for periodic review of all custodial accounts has been developed . . . such a review is underway currently, and the appropriate action will be taken in the immediate future.”
The audit identified $1,451,596 in custodial accounts and found that the Registry had not reviewed them to determine whether they should be treated as abandoned funds.
“As of the end of our audit period, SCRPFC was maintaining 96 custodial accounts, totaling $1,451,596.”
Custodial accounts are funds the Registry holds in trust, often because money from a probate case cannot yet be given to a minor or to an heir who cannot be found.
“These accounts are considered assets held in trust by SCRPFC and are kept in the custody of the Register of Probate.”
2 figure(s) pending source verification - not shown
What the Auditor checked
- Complied Does the Registry have internal controls that are supported by a written internal control plan and that comply with Chapter 647 of the Acts of 1989?
- Did not comply Is the Registry’s inventory safeguarded and maintained in accordance with Trial Court policies and procedures?
- Complied Does the Registry collect, process, and deposit revenue generated from probate fees in accordance with Trial Court policies and procedures?
- Complied Was the contract for public copy machines made in accordance with Trial Court procurement policies and procedures, and was revenue that was generated from the machines received, recorded, and remitted to the Commonwealth General Fund in accordance with the contract and Trial Court policies and procedures?
- Complied Are the Registry’s expenditures reasonable, allowable, applicable, and in accordance with Trial Court policies and procedures?
- Did not comply Are custodial accounts kept in interest-bearing accounts, reconciled, and maintained in accordance with Trial Court policies and procedures?
- Complied Does the Registry grant fee waivers in accordance with Chapter 261 of the General Laws?
What the Auditor found
Why it matters: Assets were at risk of loss, misuse, or theft, and asset reporting to the Trial Court may have been inaccurate.
Standard: Office of the State Comptroller Internal Control Guide and Trial Court Fiscal Year 2004 Memo #16 and Fiscal Year 2009 Memo #8 inventory requirements. ( Office of the State Comptroller Internal Control Guide; Fiscal Year 2004 Memo #16 )
1 recommendation
- SCRPFC should implement internal controls to ensure that its inventory list is properly maintained and updated, including tag number, description, cost, and location for each item.agency: agreed
Agency response & Auditor reply
Agency: "During my tenure as Register, the Registry will have such controls in place and will be in full compliance with all requirements with regard to its inventory."
Why it matters: Eligible funds may not be transferred to the proper individuals or to the Office of the State Treasurer for government operations.
Standard: Section 2 of the Trial Court’s Fiscal Systems Manual and Chapter 200A, Section 6, of the Massachusetts General Laws. ( Section 2 of the Trial Court’s Fiscal Systems Manual; Chapter 200A, Section 6, of the Massachusetts General Laws )
1 recommendation
- SCRPFC should establish policies and procedures for periodic review of all custodial accounts to determine whether they should be transferred to OST or members of the public.agency: agreed
Agency response & Auditor reply
Agency: "It is my intention, during my tenure as Register, to ensure that the Registry is in full compliance with all statutory and regulatory requirements regarding abandoned custodial funds by conducting the appropriate review and taking the appropriate action on a regular basis throughout the year."
More audits of this entity
Other Office of the State Auditor reports on Suffolk County Registry of Probate and Family Court .
- Audit of the Suffolk County Registry of Probate and Family Court (SCRPFC)Court / Probation · December 31, 2020