Cash Collection – Cashier’s Office Cuyahoga County Court of Common Pleas Juvenile Division January 1, 2018 – December 31, 2018

The Department of Internal Auditing (DIA) has conducted an audit of the Cuyahoga County Juvenile Court’s processes and procedures relating to cash collection, handling, deposit and recognition procedures. The Juvenile Court requested this audit to promote productivity within the Juvenile Court’s cash collection process, promote compliance with applicable law, mitigate the number of opportunities for fraud, and maintain the public’s trust that funds remitted to Juvenile Court are properly utilized. DIA recommendations to the Juvenile Court include that someone who is not collecting money throughout the day review and sign off on cash reconciliations and deposits, that the Court work with their IT department to resolve issues with the iCase (case management system which records payments) to eliminate the need for separately maintained books, that the reconciliation process be revised to ensure that iCase and the credit card systems are properly recorded, and that the Court begin tracking money in the safe and any instances of employees being out of balance.