The 2024 Auditor‑General’s Report tabled in Parliament last week has exposed significant accounting weaknesses in the Judiciary’s Trust Fund accounts even as the funds’ combined balance rose to more than $49.5 million as of July 31, 2024. Auditors flagged recurring unreconciled balances, incomplete records and the absence of detailed beneficiary listings that, they say, prevent assurance over the accuracy of the reported closing balances.
Audit figures show the Judiciary’s four main trust funds climbed from a combined $46,061,928 in July 2023 to $49,510,619 in July 2024. The Suitors Trust Account grew from $36,746,334 to $39,697,971; the Maintenance Trust Account rose from $1,009,200 to $1,106,993; the Sundries Trust Account increased from $4,534,768 to $4,875,279; and the Retention of Funds Account edged up from $3,771,626 to $3,830,376. Despite the increases, the audit concluded these headline figures could not be fully relied upon because of the lack of proper reconciliations and beneficiary breakdowns for most accounts.
“The accuracy of the closing balance reflected in the Judicial Trust Fund Account statement of receipts and payments for the year ended 31 July 2024 could not be determined,” the report states, noting that reconciliations prepared by the Judiciary did not show opening balances, movements and closing balances, and were not signed off by preparers or reviewers. Auditors criticised the department for compiling receipts and payments only, rather than preparing comprehensive reconciliation statements that would allow verification of balances.
The Auditor‑General recommended the Judiciary update reconciliation statements, produce detailed beneficiary listings for each trust fund and ensure all reconciliations are properly endorsed. In its management response, Judiciary officials acknowledged the scale of the problem and described reconciling more than five years of records as a “significant challenge.” The response outlined steps taken to address the backlog, including engaging project staff and establishing shifts focused on clearing historical records and processing current entries.
The management reply said a night shift team had been assigned to clear backlog records while a day shift was handling current entries to prevent further accumulation, and that both teams were conducting intensive data‑entry work so proper reconciliations could be prepared once historical and current records were aligned. It also confirmed the Suitors Trust Fund listing was up to date, while work continues on Sundries and Maintenance accounts in collaboration with court registries.
The report also highlighted persistent issues with outstanding revenue. Judiciary revenue arrears fell to $11,748,818 as of July 31, 2024 — a reduction of $937,605 from the $12,686,423 recorded in 2023 — but auditors warned that most unpaid court fees, fines and costs owed to the State had been outstanding for more than five years. The Auditor‑General urged an immediate review of recovery measures and closer collaboration with other government agencies, warning that continued delay increases the risk that some debts may ultimately need to be written off.
The Auditor‑General’s findings add fresh urgency to longstanding calls for stronger financial controls and clearer beneficiary records in the Judiciary. With millions held in trust and substantial aged arrears, auditors say decisive action on reconciliations and debt recovery is needed to reduce financial risk to government and to restore confidence in the stewardship of court funds.