Auditor Logo Susan Montee

Report No. 2009-133
November 2009

Complete Audit Report

The following findings were included in our audit report of the Eighth Judicial Circuit, City of Richmond Municipal Division.

Improvements are needed in the municipal division related to bonds, accounts receivable, ticket accountability, and reporting. Cash, checks, and money orders received by the police department for bonds are not retrieved by the Court Clerk on a timely basis. The police department issues prenumbered bond forms; however, department personnel do not account for the numerical sequence of the bond forms on the bond log to ensure all bonds are accounted for properly. The municipal division does not prepare a comprehensive accounts receivable control report. An accounts receivable report was generated upon our request and indicated approximately $47,000 was due to the municipal division as of June 2009. The numerical sequence of all traffic tickets issued by the police department is not accounted for properly and some tickets issued are not posted to the computer system. The Court Clerk does not file a monthly report with the city of all cases heard in court.

Complete Audit Report
Missouri State Auditor's Office