Report No. 2011-07
Findings in the audit of the Missouri Court of Appeals, Southern District
Payroll and Personnel Policies and Procedures
There is no supervisory review of payroll duties, most employees are not required to complete timesheets, and leave records are not adequately documented. This makes it difficult to identify errors and ensure all transactions are legitimate. We discovered one employee was overpaid by more than $2,000 in a 15-month period, and another employee's leave balance was short 8 days. The court chooses not to use the state's human resources system (SAM II-HR) for tracking time and leave.
Receipts and Deposits
During the 3 years ended June 30, 2010, the court collected approximately $17,500 in filing and copy fees, but these monies are not promptly recorded or reconciled to deposits, and manual receipt slips are not reconciled to the Justice Information System. This makes it difficult to document all monies collected are deposited.
The court spent over $450,000 on law library publications and subscriptions during the 3 years ended June 30, 2010, but there is no evidence physical inventories are performed. The library is maintained for the benefit of court personnel and the community, and steps should be taken to preserve its assets.
We evaluated the court's internal controls over significant management and financial functions, including receipt and disbursement procedures. We also evaluated the court's compliance with certain legal provisions, including rules governing filing fees and procurement of goods and services. 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 of 2009 (Federal Stimulus)
During the year ended June 30, 2010, the court spent $76,309 of ARRA monies, appropriated from the Federal Budget Stabilization - Medicaid Reimbursement Fund, to fund general operations.
*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:
The audit results indicate this entity is very well managed. The report contains no findings. In addition, if applicable, prior recommendations have been implemented.
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.
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.
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