Auditor Seal

YELLOW SHEET

Office of the State Auditor of Missouri
Claire McCaskill

 

Report No. 2005-31

May 2005


During our audit of the Seventeenth Judicial Circuit, Johnson County, Missouri,  we identified certain procedures which we believe could be improved.

 

Reconciliation procedures for the civil account need to be improved, and both the civil and criminal open items listings need to be reviewed for inactive cases.  Prior to January 2005, an open items listing had not been prepared for the civil account since January 2004.  At our request, the Circuit Clerk prepared a December 31, 2004 listing of open items for the civil account,  which exceeded the reconciled bank balance by $3,600.   This listing included approximately 700 cases and totaled over $79,000.  The criminal open items listing at December 31, 2004, had over 1,800 entries and totaled approximately $90,000.

 

Receipts are not deposited timely.  Additionally, 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.  The Associate Circuit Division has a similar finding.  By not adequately monitoring accrued costs, these costs could remain uncollected and might eventually result in lost revenue.  

 

The Associate Circuit Division did not always document the Judge's approval of reductions in amounts due the court.  Additionally, adequate records are not maintained to account for the individual traffic tickets issued and their ultimate disposition.

 

 

Complete Audit Report


Missouri State Auditor's Office
moaudit@auditor.mo.gov