Report No. 2008-35
June 2008
Complete Audit Report

An audit was conducted by our office of the Thirty-Eighth Judicial Circuit, city of Forsyth Municipal Division.

Independent reconciliations of court receipts and deposits performed by the Forsyth City Clerk are not documented, and monies received are not always deposited in a timely manner. In addition, the municipal division does not maintain a comprehensive accounts receivable control ledger. Upon auditors' request, an accounts receivable listing was prepared by the Court Clerk that indicated approximately $12,700 was due to the court as of May 2008. Also, the Municipal Judge does not always sign the court docket sheets after case dispositions are recorded.

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