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.
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