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YELLOW SHEET

Office of the State Auditor of Missouri
Claire McCaskill

 

Report No. 2005-41

June 2005

 

The Twelfth Judicial Circuit is composed of Audrain, Montgomery, and Warren Counties.  The Director of Juvenile Court Services (Chief Juvenile Officer) in Audrain County supervises all three counties, and deputy juvenile officers and secretarial staff are assigned in each of the three counties. 

 

During our audit of the Twelfth Judicial Circuit, Juvenile Division, we identified the following problems.

 


 

The Chief Juvenile Officer contacted the State Auditor's Office and the Missouri State Highway Patrol in January 2005 concerning possible missing receipts in his office. An audit was performed based on this contact and it was determined that receipts of at least $13,152 during the period January 1, 2003 through January 14, 2005 were not deposited.  The problem pertained primarily to restitution monies.  The former bookkeeper�s employment with the Juvenile Division was terminated on January 14, 2005. 

 

A lack of internal controls and no independent review or oversight, allowed these misappropriations to occur and go undetected for a significant period of time.  The following concerns were noted as part of the audit:

 

 

 

 

 

    reviewed by any division personnel.  No comparison of liabilities to available cash balances was performed and the JIS bank account was short by at least $6,718 at January 14,

    2005.  Other liabilities also existed as some manual receipts were not recorded on   the JIS and some manual receipts issued before the JIS system implementation were not

    deposited.

 

 

Some restitution records and signed checks were located in the shred container, and some records were not consolidated or filed in any logical order.

 

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