Conclusion (management letter comments): O-26 Compliance Requirement: Ohio Rev. Code § 307.515 - Fines and penalties for violation of liquor control laws and state traffic laws paid to the county law library resources fund (various courts). Ohio Rev. Code § 307.515(C) - Court of common pleas and probate court to pay fines and penalties to the county law library resources fund. Ohio Rev. Code § 307.515(A) - Allowance to the county law library resources fund from fines and penalties of municipal courts. Summary of Requirement: sections provide for distributing certain fines and penalties to county law library resources fund. POSSIBLE NONCOMPLIANCE RISK FACTORS: Due to the large volume of over the counter cash receipts and the complexity of Note: 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 Audit Procedures: The Ohio Rev. Code sections listed in this step are provided for your reference. When Note: testing the collection and distributions of fines, auditors must refer to the applicable statutes governing the amounts to collect and amounts and methods of distribution, regardless of whether listed here. These tests should also be part of the audit of courts. financial Inquire and examine how the court identifies fines and penalties collected under the statutes above and ensures they are properly distributed to the county law library resources fund. Ask the court to show you a few fines and penalties for violation of liquor control laws and state traffic laws. Determine these collections were properly distributed to the county law library resources fund. (Typically, we only require a low degree of assurance over compliance with this requirement. However, where courts are a material audit cycle and where courts are relying on general IT controls to identify and accumulate fines and penalties subject to distribution to the law library resources fund, auditors should evaluate general IT controls (AOS staff should complete the RCEC) for automated court systems.) Audit Procedures, Government Personnel Interviewed and Dates:
Conclusion (management letter comments): O-26 Compliance Requirement: Ohio Rev. Code § 307.515 - Fines and penalties for violation of liquor control laws and state traffic laws paid to the county law library resources fund (various courts). Ohio Rev. Code § 307.515(C) - Court of common pleas and probate court to pay fines and penalties to the county law library resources fund. Ohio Rev. Code § 307.515(A) - Allowance to the county law library resources fund from fines and penalties of municipal courts. Summary of Requirement: sections provide for distributing certain fines and penalties to county law library resources fund. 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 Audit Procedures: Note: The Ohio Rev. Code sections listed in this step are provided for your reference. When testing the collection and distributions of fines, auditors must refer to the applicable statutes governing the amounts to collect and amounts and methods of distribution, regardless of whether listed here. These tests should also be part of the financial audit of courts. Inquire and examine how the court identifies fines and penalties collected under the statutes above and ensures they are properly distributed to the county law library resources fund. Ask the court to show you a few fines and penalties for violation of liquor control laws and state traffic laws. Determine these collections were properly distributed to the county law library resources fund. (Typically, we only require a low degree of assurance over compliance with this requirement. However, where courts are a material audit cycle and where courts are relying on general IT controls to identify and accumulate fines and penalties subject to distribution to the law library resources fund, auditors should evaluate general IT controls (AOS staff should complete the RCEC) for automated court systems.) Audit Procedures, Government Personnel Interviewed and Dates:
OptionalProceduresManual_2018.docx