Internal audit report of Justice of the Peace, Precinct 4 for period of 12/1/2024 - 11/30/2025 with response letter from Honorable Kathleen McCumber, dated 1/7/2026

This document presents the internal audit report for Justice of the Peace, Precinct 4 covering the period of December 1, 2024, to November 30, 2025. The audit, conducted from December 2 to December 19, 2025, found no material discrepancies or exceptions in the court's operations regarding reliability and integrity of information, safeguarding of assets, and compliance with statutes, policies, and procedures.

Key findings include:

• Reliability and Integrity: Compensating controls are in place for separation of duties, and no discrepancies were noted in adjustments, reversals, voids, or the recording of citations.
• Safeguarding of Assets: All collections were accounted for during a surprise cash count, physical security is adequate, collections are deposited daily, and bond account reconciliations are reviewed quarterly.
• Compliance: No material discrepancies were found in the testing of court costs, fines, fees, administrative dismissals, no-charge dismissals, the Allocation Rule, Time Payment fees, collection contracts, credits (jail time, community service, indigent/waiver), or deferred disposition.

Statistical analysis over five fiscal years (FY2021-FY2025) shows an increase in filed cases, particularly criminal and civil cases. Revenue collected also increased by 54.29% from FY2021 ($578,643) to FY2025 ($892,783).

Honorable Kathleen McCumber, Justice of the Peace, Pct. 4, provided a response letter dated January 7, 2026, acknowledging the report and stating the court's commitment to continuing current procedures and training staff on any new changes.