Examining books and records to ensure that correct state court cost and fee amounts are properly assessed, collected, reported, and remitted would fall within the above objectives. Auditing can, however, be a means for minimizing and providing for early detection and correction of material mistakes and irregularities. In addition, a good internal audit function can result in lower operating costs, more efficient ways of getting things done, better service to the public, and less costly outside audits. The Comptroller recommends that all counties have an outside audit each year, even those not required by law to do so. Justice courts should be included in the audits.
Citizens deserve an opinion from a qualified, independent source.
The law also requires internal audits of justice courts. All of the above does not have to be done each quarter, but at least some of it should be done. Audit work that is periodically and consistently performed is a deterrent to wrongdoing. A justice court will often be notified when an internal audit will be conducted. Exceptions include the surprise audit required in Local Government Code, Section 115.901, and some audit procedures that are almost always done on a surprise basis, such as a cash count.