Office of the State Auditor of Missouri
Report No. 2006-09
The following findings were included in our audit report on the Thirty-Second Judicial Circuit, Cape Girardeau County, Missouri.
The Cape Girardeau Circuit Division has not reviewed accrued costs since the transfer of files from the old computer system to the new Justice Information System (JIS) in July 2001. An accrued costs listing has never been printed and reviewed for accuracy. A complete and accurate listing of accrued costs would allow the Circuit Court to easily review amounts due to the court and take appropriate steps to ensure amounts owed are collected.
The court has not implemented adequate procedures to monitor and dispose of bond monies held in their criminal bank account. During our review of ten open bonds, we noted three bonds totaling $3,700 that had not been applied to fines and costs. Agreements with bond owners indicated bond monies would be held until fines and costs were paid by the defendants. However, some defendants have not made the required monthly payments and bond monies have not been applied to the delinquent balances. As of November 30, 2005, outstanding bonds held by the court totaled $162,719.
At December 31, 2004, the Civil Division had checks totaling $3,867 which had been outstanding for over a year. Furthermore, these checks had not cleared the bank as of August 30, 2005. The Division Clerk has not followed-up on outstanding checks since 2001.
The Civil Division maintains an Adoption Account which has not been active since 1991. The court no longer collects a medical fee on adoption cases and the remaining balance in the account represents excess fees paid by the petitioners. The account had a balance of $6,439 as of June 30, 2005.
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