Report No. 2008-63
September 2008
Complete Audit Report

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

The municipal division needs to improve some accounting controls, records, and procedures. Bond forms are not prenumbered, old outstanding checks are not followed-up on a timely basis, there is limited action to collect delinquent accounts after a warrant is issued, and defendants are not required to sign a written agreement when fines and court costs are paid over time. In addition, the municipal division does not file a monthly report with the city of all cases heard in court as required by state law. Further, the municipal division and the police department do not adequately account for the numerical sequence and ultimate disposition of traffic tickets issued.

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