INV-2001-0245

Based on the weakness of internal controls on securing the magistrate cash and the timing of deposits, several recommendations were made: Each magistrate be assigned a locked bank bag, and on a daily basis, the bags be transported to the DCSC cashiers office for deposit. The magistrates should keep their cash and cash receipts in their locked bank bags in the safe. The safe itself should be locked when not in use by a magistrate. Further, that each day, a magistrate and another employee retrieve the locked bank bags and complete a sign-out log. They would turn in the bags to the cashiers office, where the Head Cashier would also complete a log of the bags received that day. Then the magistrate and other employee should return the bags to the magistrate safe and complete the log indicating which bank bags have been returned.