Report No. 2011-05
February 2011
Complete Report
Findings in the audit of the Fourth Judicial Circuit, City of Maryville Municipal Division
Accounting Procedures
The municipal division did not adequately reconcile the bond account to the bond liabilities list, making it difficult to ensure sufficient funds are available for payment of liabilities. The book balance of the bond account is overstated due to several non-sufficient funds checks. Adequate procedures need to be developed to investigate outstanding checks in the bond account to help ensure monies are appropriately disbursed. The bank reconciliation included checks totaling over $1,500 that have been outstanding for over 9 years (one for over 20 years).
Tickets
Neither the police department nor the municipal division maintains adequate records to account for traffic tickets or parking tickets. Because tickets are not adequately tracked by number and ultimate disposition, the municipal division cannot be sure all tickets assigned and issued are properly submitted or voided. The municipal division has not developed adequate procedures for collecting approximately 1,020 unpaid parking tickets and has not issued warrants for some of these unpaid tickets.
Additional Comments
We evaluated the municipal division's internal controls over significant financial functions, including receipt and disbursement procedures, and its compliance with certain legal provisions, including rules governing fines, costs, and bonds. For the areas audited, no significant deficiencies, other than those noted above, were identified.
In the areas audited, the overall performance of this entity was Good.*
American Recovery and Reinvestment Act (Federal Stimulus)
The Fourth Judicial Circuit, City of Maryville Municipal Division, did not receive any federal stimulus monies during the audited time period.
*The rating(s) cover only audited areas and do not reflect an opinion on the overall operation of the entity. Within that context, the rating scale indicates the following:
Excellent:
The audit results indicate this entity is very well managed. The report contains no findings. In addition, if applicable, prior recommendations have been implemented.
Good:
The audit results indicate this entity is well managed. The report contains few findings, and the entity has indicated most or all recommendations have already been, or will be, implemented. In addition, if applicable, many of the prior recommendations have been implemented.
Fair:
The audit results indicate this entity needs to improve operations in several areas. The report contains several findings, or one or more findings that require management's immediate attention, and/or the entity has indicated several recommendations will not be implemented. In addition, if applicable, several prior recommendations have not been implemented.
Poor:
The audit results indicate this entity needs to significantly improve operations. The report contains numerous findings that require management's immediate attention, and/or the entity has indicated most recommendations will not be implemented. In addition, if applicable, most prior recommendations have not been implemented.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov
