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: 2023-31 (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.