Office of the State Auditor of Missouri
March 10, 2004
Report No. 2004-20
The following findings were noted as a result of an audit conducted by our office of the Eighteen Judicial Circuit, Pettis County, Missouri.
During April 2003, officials of the Associate Circuit Division identified discrepancies in the court's collection of costs on a number of civil cases.� Court personnel determined that payments totaling at least $2,179 were received but not deposited from May 2001 through March 2003.� Information regarding the misappropriation was provided to the Prosecuting Attorney's office.� The former court clerk was charged with, pled guilty to, and was sentenced for felony stealing. As of September 2003, she has made full restitution to the court for the identified missing funds.� Our review did not determine any additional undeposited monies.
Several concerns were noted with the Associate Circuit Division's records and procedures. Receipting and depositing procedures were not adequate. Additionally, the duties of receipting, recording, and disbursing monies are not adequately segregated, and the court's open items (liabilities) listings had not been reconciled to available cash balances since April 2001.� Subsequent to the theft and a review by personnel of the Office of the State Court Administrator, the Associate Circuit Division has implemented improved controls and procedures.
The court has not implemented adequate procedures to periodically monitor and dispose of bond monies being held in the bank account.� As of September 30, 2003, the court's bank account held bond monies totaling approximately $42,900.� This amount includes a $7,000 cash bond received in March 2002 which was not transmitted to the Circuit Court when the related case was bound over to that court in April 2002.
Monitoring procedures related to accrued case costs are not adequate.� As of August 2003, there was over $266,800 in accrued case costs.� By not adequately monitoring accrued costs, these costs could remain uncollected and might eventually result in lost revenue.Reasons for voided receipt transactions were not properly documented or reviewed.� In addition, the court continues to enter case information into manual docket sheets rather than entering all information on the statewide computerized case management system.� An adequate system to account for payments received by the Juvenile Office has not been established, and a listing of accrued court costs and restitution owed is not maintained.
Complete Audit Report