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COMMENTS TO MANAGEMENT
We noted the following matters involving internal control and its operation that have led or could
lead to noncompliance with laws and regulations, the loss of assets or revenues, or otherwise
compromise the Clerk’s fiscal accountability.
Properly Bill and Collect Court Fines and Costs
Repeat: Yes (first issued in 2020)
The Clerk and her staff did not properly bill and collect court fines and costs. In 22 of 80 cases
tested (28%), we noted the following errors.
• For 13 cases, the Clerk did not charge defendants a total of $3,330 in court costs.
• The Clerk did not bill the locality for $976 in public defender fees for six local cases.
• For five local cases, the Clerk miscoded in the financial system fines and costs of $730 as
Commonwealth instead of local.
• The Clerk overcharged a defendant in one case $10 in court costs.
The Clerk should correct the specific cases noted above, seek additional training in the billing and
collection of court fines and costs, and establish a system of review to minimize the likelihood of billing
errors going undetected. In all cases, the Clerk should bill and collect court fines and costs in accordance
with the Code of Virginia.
Establish Receivable Accounts
Repeat: Yes (first issued in 2023)
The Clerk and her staff did not establish receivable accounts for seven of 12 cases tested (58%)
resulting in a potential loss of $2,425 to the Commonwealth and $350 to the locality. Since the
Commonwealth and locality recover the costs of prosecution when defendants pay the costs the Clerk
assesses, the Clerk should establish receivable accounts as soon as possible after conviction.
The court’s automated system provides reports, such as the Concluded Cases without
Receivables Report, which assist the Clerk in identifying cases that do not have corresponding receivable
accounts. The Clerk should request this report for the audit period, review and establish any needed
accounts, and bill the defendants. Going forward, the Clerk should review the report monthly and
establish receivable accounts, as applicable.Jump to an indexed page (7 of 7)