YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

February 10, 2003

Report No. 2003-12

The following audit report presents our findings and recommendations for the Fifteenth Judicial Circuit, Lafayette County, Missouri.� During our audit, we identified accounting records, controls, and certain management practices which we believe could be improved.

Some criminal cost billings were not prepared by the Circuit Clerk on a timely basis, some were not prepared at all, and at least one was inaccurate.� By not billing these costs as soon as it is allowable by law, the county, in some instances, is without revenue they are entitled to, for periods sometimes exceeding two years.

A listing of accrued costs owed to the court is not maintained by the Circuit Clerk and monitoring procedures related to accrued costs are not adequate.� All counter receipt slips are not recorded and reconciled with the receipt ledgers and receipt slips are not issued for copy monies nor is a receipt log kept.

Adequate records are not maintained to account for the individual traffic tickets issued and their ultimate disposition.� Without proper accounting of the numerical sequence and ultimate disposition of traffic tickets, the Sheriff's department, Prosecuting Attorney's office, and Associate Circuit Division III cannot be assured that all tickets issued by the Sheriff's department are properly submitted to the court for processing.

An adequate system to account for all payments received by the Juvenile Office for transmittal to their offices has not been established. Additionally, a listing of accrued court costs and restitution owed is not maintained by the Juvenile Office and monitoring procedures related to accrued costs are not adequate.

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