123-25 Township of West Orange - 12-31-2023 CAP.pdf

Department: The West Orange Municipal Court, Office of the Comptroller Respondent: John Ditinyak, Director of Finance Responsible Employee(s): Yvonne Hunt, Municipal Court Administrator; John Ditinyak, Director of Finance Finding Number: 2023-30 (Page 167) 1. The monthly credit card merchant fees are being charged to the Municipal Court General Fund. Per AOC Directive 8-98, these charges should be made against the Township’s Current Fund. 2. Auditor’s Recommendation: That the credit card merchant fees be charged to the Township’s Current Fund per AOC Directive #8-98. 3. Township Response and Corrective: The practice of netting credit card expenses against the monthly court revenue that is sent over to the Township will be stopped. Credit Card fee expenses will be charged against the Municipal Court’s Operating Budget in accordance with AOC Directive 8-98. 4. Implementation Date: Immediately

Department: The West Orange Municipal Court, Office of the Comptroller Respondent: John Ditinyak, Director of Finance Responsible Employee(s): Yvonne Hunt, Municipal Court Administrator; John Ditinyak, Director of Finance Finding Number: 2023-31 (Page 167) 1. Condition: A seven hundred fifty dollar ($750.00) reconciling item on the General Account bank reconciliation for disposed bail to the wrong account was not recorded on the Bail Account’s monthly bank reconciliation for the deposit error. 2. Auditor’s Recommendation: That bank reconciliations be reviewed and corrections be made to reflect reconciling items correlating to both the General and Bail Accounts. 3. Township Response and Corrective Action: The Municipal Court Administrator will properly reflect all reconciling items on the Bail and General Accounts. 4. Implementation Date: Effective for the April 30, 2025 Bank Reconciliations.

Department: The West Orange Municipal Court, Office of the Comptroller Respondent: John Ditinyak, Director of Finance Responsible Employee(s): Yvonne Hunt, Municipal Court Administrator; John Ditinyak, Director of Finance Finding Number: 2023-32 (Page 167) 1. Condition: Original deposit tickets do not accompany the daily batch reports for the General or Bail Accounts. Per the AOC, original deposit tickets should be attached to daily batch journals. 2. Auditor’s Recommendation: That original deposit tickets be included with the daily batch journals for the General and Bail accounts. 3. Township Response and Corrective Action: The Municipal Court Administrator will instruct staff to attach the bank returned deposit tickets to the daily batch reports. 4. Implementation Date: April 30, 2025