YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2000-86
August 31, 2000

During our audit of the Eleventh Judicial Circuit, City of Foristell, Missouri,� Municipal Division, we identified the following problems.

Monthly listings of open items (liabilities) are prepared for the bond account, however, the listings do not reconcile with the cash balance.� As of February 29, 2000, the open items listing exceeded the cash balance by approximately $280.� The difference noted should be investigated and any shortages reimbursed.

Monthly open items listings should be prepared and reconciled to the bank account to ensure proper accountability over open cases and ensure monies held in trust by the court are sufficient to meet liabilities.

Monies collected are not deposited on a timely basis.� Deposits for fine and cost receipts and bond receipts are generally made one or twice a week and average approximately $4,000 and $800, respectively.� To adequately safeguard receipts and reduce the risk of loss or misuse of funds, deposits should be made intact daily or when accumulated receipts exceed $100.

The municipal division accepts cash, checks, and money orders for fines and court costs.� Although receipt slips indicate the method of payment received, there is no reconciliation of the composition of receipt slips to the composition of deposits by an individual independent of the receiving process.

Voided receipt slips are not retained.� To account for the numerical sequence of all receipt slips, voided receipt slips should be retained.

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