Worcester Division of the Juvenile Court Department

This is a Massachusetts State Auditor report on the Worcester Division of the Juvenile Court Department, covering court operations from July 1, 2010 through June 30, 2011.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, the Office of the State Auditor conducted an audit of the Worcester Division of the Juvenile Court Department (WJC).”

Auditors checked whether the court had proper controls and records for money collected, bail, community service instead of fees, employee time reporting, and inventory, and whether prior audit problems had been fixed.

“Our audit objectives were to (1) assess the adequacy of WJC’s internal controls over the collection and processing of revenues, community service in lieu of payment of fees, bail funds, payroll time and attendance reporting, and inventory; (2) determine whether court records in support of revenue, bails, community service, payroll time and attendance, and inventory are complete, accurate, up to date and in compliance with applicable state laws, rules, and regulations and the Administrative Office of the Trial Court’s and the Juvenile Court Department’s policies and procedures; and (3) follow up on the issues identified in our prior audit of WJC (No. 2006-1246-3O).”

The court handled public money and bail funds, so accurate records and controls matter for accountability and public trust.

“During our audit period, July 1, 2010 through June 30, 2011, WJC collected revenues of $56,858 which it transferred to the Commonwealth.”

For residents, the audit gives some assurance that the court’s tested financial and administrative practices were mostly in order, while identifying one area that still needed cleanup.

“Our review encompassed the activities and operations of WJC’s Judge’s Lobby, Clerk-Magistrate’s Office, and Probation Office.”

The main unresolved issue was incomplete inventory records: many newer items were missing required information such as purchase date or cost, which made the listed value of court property too low.

“As a result, the value of WJC’s inventory, listed at $556,264 as of June 30, 2011, was understated by the cost of these 36 items.”

The auditor recommended that the court keep working with the Trial Court administration to fill in missing inventory dates and costs and check for missing information during future inventory reconciliations.

“WJC staff should continue to work with AOTC to update its current inventory list with the missing data, historical cost, and acquisition dates.”

This was not a finding of missing property or major financial wrongdoing; it was mainly a repeat paperwork and asset-tracking problem after earlier issues with controls had been fixed.

“Our follow–up audit found that WJC implemented our prior audit recommendations.”