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Boston — State Auditor Suzanne Bump today announced an audit of the Worcester Superior Court (WSC) that shows the court acted positively to address the findings of a past audit.
“I’m pleased that the Worcester Superior Court implemented recommendations made in our prior audit,” said Auditor Bump. “My office is committed to working with the state courts to help them make improvements.”
A 2006 audit disclosed that WSC had not conducted risk assessments in accordance with Administrative Office of the Trial Court (AOTC) guidelines. It is important to conduct regular risk assessments in order to maintain current policies and procedures that protect state resources from fraud, waste, and abuse. Since then, WSC has conducted its risk assessment and accordingly modified its internal control policies.
Due to a change in the Commonwealth’s accounting software, the 2006 audit found the WSC could no longer reconcile its record of revenue to the state’s record. Acting on audit recommendations, the WSC and AOTC were able to develop procedures for WSC to properly reconcile its revenue with the state.
The 2006 audit also found that WSC was not complying with state policies for the transfer of abandoned property to the State Treasurer’s office. The current audit determined that WSC is now transferring all abandoned property to the Treasurer in accordance with state policy.
The Office of the State Auditor Suzanne Bump (OSA) conducts financial, performance, and technical assessments of state government’s programs, departments, agencies, authorities, contracts, and vendors. With its reports, the OSA issues recommendations to improve accountability, efficiency, and transparency.
The Worcester Superior Court audit is available here.