Final Audit Report - SMC AR & Revenue Recovery

SEATTLE MUNICIPAL COURT ACCOUNTS RECEIVABLE & REVENUE RECOVERY Internal Controls Review January 4, 2007 Project Team: Robin Howe, Auditor-In-Charge Claudia Gross-Shader Aurora Mendoza City Auditor: Susan Cohen City of Seattle 700 Fifth Avenue, Suite 2410 Seattle, Washington 98104-5030 Printed on Recycled Paper City of Seattle Office of City Auditor Susan Cohen, City Auditor January 4, 2007 Honorable Fred Bonner Seattle Municipal Court City of Seattle Seattle, Washington 98104 Judge Bonner: Attached is our report on Seattle Municipal Court Accounts Receivable and Revenue Recovery. The primary objective of the review was to assess the adequacy of the City’s internal controls over the processes for tracking and collecting financial obligations due to the Court. This audit project was conducted at the request of Seattle Municipal Court management as a result of our September 2005 report on Parking Fine Collection that responded to a City Council 2005-2006 budget process Statement of Legislative Intent (SLI). We appreciate the excellent cooperation and collaborative efforts of the Seattle Municipal Court management and staff during the review process. The Seattle Municipal Court’s response to our review is ...