The city of Vandalia Municipal Division is within the Twelfth Judicial Circuit, which consists of Audrain, Montgomery, and Warren counties. The Honorable Keith Sutherland serves as Presiding Judge.
Accounting and bookkeeping duties are not adequately segregated and no independent reconciliations of receipts and deposits are performed. The City Finance Officer does compare the city's Municipal Court Fund balance to the municipal division's check register balance approximately twice per year; however, this review does not include a reconciliation of receipts and deposits. In addition, the method of payment is not indicated on receipt slips. As a result, the composition of monies received cannot be reconciled to amounts deposited.
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