Auditor Logo Susan Montee

Report No. 2008-12
March 2008

Complete Audit Report

An audit was conducted by our office of the Twenty-Third Judicial Circuit, city of Arnold Municipal Division.

Bonds received by the court are not recorded immediately upon receipt or deposited on a timely basis. Checks and money orders are not restrictively endorsed immediately upon receipt and there were several old outstanding checks that had not been resolved.

Listings of open items (liabilities) are not reconciled with the balances of the Bond Account. At December 31, 2007, the balance of the Bond Account was $77,739, while the open items listing prepared by the Finance Director totaled $64,165, indicating a potential overage in the account of $13,574, which the new Finance Director could not explain.

Cash custody and recordkeeping duties have not been adequately segregated in the Court Clerk's office. In addition, the majority of the court information, including recording receipts and disbursements, are maintained on both computerized and manual records, which increases the workload of the Court Clerk. To further complicate the matter, no comparison is done between the computer and manual records.

Neither the police department nor the Court Clerk accounts for the numerical sequence and ultimate disposition of traffic tickets issued.

Complete Audit Report
Missouri State Auditor's Office