Auditor Logo Susan Montee

Report No. 2009-36
April 2009

Complete Audit Report

An audit was conducted by our office of the Twenty-Third Judicial Circuit, City of Crystal City, Municipal Division.

Controls and procedures for the handling of court monies are in need of improvement. Cash custody and recordkeeping duties are not adequately segregated. Some monies received are not deposited on a timely basis. Receipt slips are issued for fines, costs, and bonds; however, the method of payment is not documented on some receipt slips ,and the composition of receipt slips issued is not reconciled to deposits. A list of open items (liabilities) is not prepared monthly and reconciled to the municipal account and monthly receipt reports are not reconciled to monthly disbursement reports and court dockets. As a result, several disbursement errors went undetected ($4,999 in overpayments and $9,492 in underpayments) and $1,739 in the account can not be identified.

The municipal division earns interest on the municipal and bond accounts; however, the interest has not been disbursed to the city for several years. The Court Clerk does not account for the numerical sequence of bond forms.

The municipal division has not established a fines schedule or designated a violations bureau (VB) clerk by court order. Although a VB has been established by city ordinance, a court order has not been issued to formally establish the VB. The court collects and remits $1 per case for the Peace Officers Standards and Training Commission fee; however, the city has not established this fee by ordinance.

Neither the police department nor the Court Clerk account for the numerical sequence and ultimate disposition of traffic tickets issued.

Complete Audit Report
Missouri State Auditor's Office