Report No. 2008-27
May 2008
Complete Audit Report

An audit was conducted by our office of the Twenty-sixth Judicial Circuit, city of Lebanon, Missouri Municipal Division.

The Court Clerk accepts payments for and maintains a bank account for bonds. Independent reconciliations of bond receipts and deposits are not performed and receipt slips were not issued for some bonds received. We noted four bonds totaling $1,155 were deposited for which receipt slips were not issued during the year ended October 31, 2007. In addition, during our review we noted five bonds totaling $4,008 for which receipt slips were not issued by the police department.

Although the Court Clerk files a monthly report with the city, the report does not include all information required by state law. Also, the court does not have an adequate password system or procedures to restrict access to the computer system.

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