Susan Montee Yellow Sheet

Report No. 2007-42
September 2007

Complete Audit Report

An audit was conducted by our office of the Fourteenth Judicial Circuit, city of Fayette, Missouri Municipal Division.

The city of Fayette Municipal Division is within the Fourteenth Judicial Circuit, which consists of Howard and Randolph Counties. The Honorable Scott Hayes serves as Presiding Judge.

 

Checks and money orders are not restrictively endorsed until the deposits are prepared and monies received are not always deposited in a timely manner. To reduce the risk of loss, theft, or misuse of funds, checks and money orders should be restrictively endorsed immediately upon receipt and monies should be deposited in a timely manner, preferably daily. In addition, a monthly listing of liabilities is not prepared and bond monies are refunded to individuals other than the person who originally posted the bond. Also, neither the police department nor the municipal division maintains adequate records to account for traffic tickets assigned and issued, and their ultimate disposition.

 

Two different ledgers showing the total amounts owed by defendants to the municipal division are maintained, rather than one comprehensive control ledger. The first ledger, an electronic listing from the computer system, indicated 148 defendants owing approximately $17,800 as of July 2007. The second ledger, a manual listing, included only 38 defendants as of July 2007, and the amount owed could not be determined.

 

Fines and court costs are not paid to the city treasury monthly, and the Court Clerk does not file a monthly report with the city of all cases heard in court, as required by state law.

 

Complete Audit Report

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