The city of Glasgow Municipal Division is within the Fourteenth Judicial Circuit, which consists of Howard and Randolph counties. The Honorable Scott Hayes serves as Presiding Judge.
The Court Clerk/City Collector is responsible for receiving, recording, and depositing monies. As a result, the accounting and bookkeeping duties are not adequately segregated. While the City Clerk prepares disbursement checks and performs month-end bank reconciliations, no independent reconciliations of receipts and deposits are performed. In addition, the composition of receipt slips issued is not reconciled to the composition of bank deposits.
Complete Audit Report