Report No. 2009-137
December 2009
Complete Audit Report

Findings in the audit of Texas County

Public Administrator's Controls and Procedures
The Public Administrator has not filed annual settlements in a timely manner as required by state law. Settlements for some cases have not been filed since the current Public Administrator took office in 2001. The Public Administrator does not deposit receipts on a timely basis and does not restrictively endorse checks immediately upon receipt. The Public Administrator does not petition the court to approve fees from the accounts of some wards, and some fees were not distributed to the county in a timely manner.

Prosecuting Attorney's Controls and Procedures
Receipt slips are not issued in numerical sequence, causing difficulties in accounting for all receipt slips. Month-end reconciliation procedures for the bad check account are not sufficient. Bank reconciliations are not properly documented, and the reconciled bank balance is not agreed to applicable accounting records. At December 31, 2008, the bank account balance less outstanding checks was $11,184; however, the month-end account summary indicated a balance of $8,046 and the checkbook register showed a balance of $9,304. Formal policies have not been established to routinely follow up on old outstanding checks.

Circuit Clerk's Controls and Procedures
The Circuit Clerk's controls and procedures for collecting accrued costs should be improved. In addition, budgets are not prepared for the Circuit Clerk Interest Fund.

Associate Circuit Division's Controls and Procedures
The Associate Circuit Division could improve the monitoring and collection of accrued costs owed to the court. In addition, some civil case receipts are not deposited on a timely basis, and checks and money orders are not restrictively endorsed immediately upon receipt.

Sheriff's Controls and Procedures
Some receipts are not recorded or deposited timely, and the method of payment is not always indicated on receipt slips. Accounting duties are not adequately segregated. One clerk is primarily responsible for performing the duties of receiving, recording, and disbursing monies. In addition, no one clearly documents periodic reviews of the records.

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