YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

February 22, 2001

Report No. 2001-12

The following audit report presents our findings and recommendations for the Sixteenth Judicial Circuit, City of Kansas City Municipal Division, Jackson County, Missouri.� During our audit, we identified accounting records, controls, and certain management practices which we believe could be improved.�  

Monthly listings of open items (liabilities) for restitution cases are not reconciled to the cash balance in the city�s restitution account.� At October 31, 2000, the open items listing for restitution cases indicated a balance of approximately $93,000, while the balance in the city�s restitution bank account was only $34,650.� Monthly open items listings should be prepared and reconciled to cash balances to ensure accounting records are in balance and sufficient cash is available for the payment of liabilities. 

The court administrator does not prepare a monthly listing of open items(liabilities) for the bond account.� At April 30, 2000, the city held bonds totaling $763,835.� Monthly listings of open items are necessary to ensure proper accountability over open cases and to ensure monies held in trust by the city are sufficient to meet liabilities. 

Similar conditions were also noted in our prior report. 

The police department and other city departments issue prenumbered summonses for non-traffic ordinance violations.� There were approximately 113,000 summonses assigned to these departments during the three years ended April 30, 2000.� Both the municipal division and the police department maintain a numerical record of summonses assigned to the police department and other departments; however, no record is kept to account for the numerical sequence of summonses issued and their ultimate disposition. 

Without a proper accounting of the numerical sequence and disposition of summons forms, the police department, other city departments, and the court cannot be assured that all summons forms issued are properly submitted to the court for processing, properly voided, or not prosecuted. 

A similar condition was also noted in our prior report. 

The court collects fines and court costs through the violation bureau (VB), during court, and through the mail and lockboxes.� The method of payment is not consistently noted on the receipt slips.� In addition, there is no independent� comparison of the composition of receipt slips issued to the composition of bank deposits. 

To provide assurance all monies received have been properly deposited or transmitted, the method of payment should be accurately recorded for all monies received, and the composition of receipt slips issued should be compared to the composition of bank deposits. 

The municipal division does not periodically review employee access to computerized data and computer programs.� A report showing all changes to case records is not prepared. 

The Court Administrator agreed with nearly all of our recommendations and indicated implementation would be accomplished by the end of calendar year 2001.