Report No. 2008-26
April 2008
Complete Audit Report

The following findings were noted as a result of an audit conducted by our office of the Twenty-Sixth Judicial Circuit, Camden County, Missouri.

At December 31, 2007, the Circuit Clerk's checking accounts had 340 outstanding checks, totaling $25,424, that were over a year old, with some of the checks issued as far back as 1993. Procedures should be adopted to routinely follow up on outstanding checks and reissue them if the payees can be located. Undistributed monies should be disposed of in accordance with state law.

The Circuit Clerk has four old checking accounts with minimal activity. These accounts had balances totaling $49,178 at December 31, 2007. The clerk also had four CDs totaling $237,438 at December 31, 2007, that consisted primarily of interest income and monies not identified to specific cases. The Circuit Clerk should attempt to identify the funds held in the old checking accounts and CDs. Any amounts identified should be disbursed, while unidentified funds should be disposed of in accordance with state law, and the old bank accounts should be closed.

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