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