Auditor Logo Susan Montee

Report No. 2009-129
November 2009

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Findings in the audit of the Ninth Judicial Circuit, City of Marceline Municipal Division

Court Controls and Procedures
Controls and procedures for the handling of municipal division monies are in need of improvement. The duties of receiving, recording, depositing, disbursing, and reconciling court receipts are not adequately segregated. Monies received are not always posted to the accounting ledger and deposited on a timely basis. Bank reconciliations for the municipal division account are not performed. In addition, monthly lists of liabilities are not prepared and reconciled to the municipal division account. The composition of receipt slips issued is not reconciled to the composition of bank deposits.

Computer Controls
Access to various court records on the computer system is not adequately limited. The computer containing municipal division information is also used by police department personnel and, although passwords are required to log in to the shared computer, court files are accessible to all users. Passwords are not changed on a periodic basis to ensure confidentiality. In addition, backup copies of computer programs and data are not stored offsite.

Ticket Accountability
The municipal division and police department do not account for the numerical sequence of tickets issued. Without a proper accounting for the numerical sequence and ultimate disposition of tickets issued, the court and the police department cannot be assured all tickets issued were properly submitted for processing.

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