Report No. 2009-79
August 2009
Complete Audit Report

An audit was conducted by our office of the Sixth Judicial Circuit, City of Tracy Municipal Division.

Controls and procedures for the handling of municipal division records can be improved. Both of the checking accounts maintained by the municipal division, a bond account and a fee account, contain unidentified monies. At December 31, 2008, the bond account had an unidentified cash balance of $1,751 and the fee account had an unidentified balance of $97.

The Court Clerk does not file a monthly report with the city of all cases heard in court as required by state law. The municipal division allows defendants to pay fines and costs over a period of time; however, written and signed payment agreements are not obtained. In addition, a summary list of balances due the court is not regularly reviewed by the Municipal Judge to ensure amounts due are accurately reported and reasonable, and collection procedures are effective. Backup copies of computer programs and data are not stored at an offsite location.

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