supervisory reviews). Audit Procedures, Government Personnel Interviewed and Dates: Conclusion (management letter comments): O-25 Compliance Requirement: Ohio Rev. Code §2101.12 - Records to be kept by the probate court. Summary of Requirement: Probate courts must maintain: (A) Administration docket (B) Guardian docket (C) Civil docket (D) Minutes journal (E) Record of (F) Execution dockets POSSIBLE NONCOMPLIANCE RISK FACTORS: Note: Due to the large volume of over the counter cash receipts and the complexity of statutory fines and fees, the risk of noncompliance in courts is inherently higher. In assessing the risk of noncompliance, auditors should consider whether courts have historically demonstrated effective internal controls and compliance with applicable requirements. Additionally, adequate training of court personnel, segregation of duties, and supervisory monitoring controls can help mitigate the risk of noncompliance with court requirements. Suggested Procedures: 1. Are the aforementioned records maintained? (Note: We will normally know most of this from performing financially-related procedures.) 2. Describe procedures used to assure that these records are complete and accurate (e.g., supervisory reviews). Audit Procedures, Government Personnel Interviewed and Dates:
supervisory reviews). Audit Procedures, Government Personnel Interviewed and Dates: Conclusion (management letter comments): O-25 Compliance Requirement: Ohio Rev. Code §2101.12 - Records to be kept by the probate court. Summary of Requirement: Probate courts must maintain: (A) Administration docket (B) Guardian docket (C) Civil docket (D) Minutes journal (E) Record of (F) Execution dockets POSSIBLE NONCOMPLIANCE RISK FACTORS: Note: Due to the large volume of over the counter cash receipts and the complexity of statutory fines and fees, the risk of noncompliance in courts is inherently higher. In assessing the risk of noncompliance, auditors should consider whether courts have historically demonstrated effective internal controls and compliance with applicable requirements. Additionally, adequate training of court personnel, segregation of duties, and supervisory monitoring controls can help mitigate the risk of noncompliance with court requirements. Suggested Procedures: 1. Are the aforementioned records maintained? (Note: We will normally know most of this from performing financially-related procedures.) 2. Describe procedures used to assure that these records are complete and accurate (e.g., supervisory reviews). Audit Procedures, Government Personnel Interviewed and Dates: