Report No. 2010-32
March 2010
Complete Audit Report

Findings in the audit of the Forty-Fifth Judicial Circuit, City of Curryville Municipal Division

Accounts Receivable
Accounts receivable are not reviewed periodically to ensure amounts due to the municipal division are collected. As of October 2009, accounts receivable included 170 cases and totaled $33,907. Former Municipal Judges approved payment plans for only nine of the cases. The other 161 cases have no payment plans and no warrants have been issued against the defendants for outstanding fines and court costs. These cases date back to 2006, plus one case from 2003.

Controls and Procedures
Improvements are needed with the municipal division's internal controls and procedures. Proper segregation of duties is not possible because the City Clerk/Court Clerk is the City Treasurer's mother and there is no independent or supervisory oversight of their work. In August 2009, the Board of Aldermen approved a $2 increase in court costs, raising court costs to $14. State law and a Supreme Court Operating Rule allow $12 to be charged for court costs. Statutory authority for this increase could not be provided and the city ordinance containing the increase does not explain how the cost increase will be used. In addition, a new court order has not been issued to reflect the increase. A schedule of fines and court costs is not posted at the Violations Bureau office, as required by state law and a Supreme Court Operating Rule. A monthly list of liabilities is not prepared and reconciled to the municipal division account. The City Clerk/Court Clerk does not file a monthly report with the city of all cases heard in court, as required by state law.

Computer Controls
The municipal division's computer system and data are vulnerable to unauthorized use, modification, or destruction. Access to the computer system and data is not adequately restricted to only authorized users. Although the City Clerk/Court Clerk requires the use of a password to access the computer system, the password is not periodically changed to help ensure it remains known only to the assigned user and to reduce the risk of compromised passwords. Security controls are not in place to shutdown the City Clerk/Court Clerk's computer after a certain period of inactivity. Municipal division data is not backed up on a periodic, predefined basis.

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