Auditor Logo Tom Schweich

Report No. 2011-23
May 2011

Complete Report
Findings in the audit of the Forty-Fourth Judicial Circuit, City of Mountain Grove Municipal Division


Accounting Controls and Procedures
The municipal division does not adequately segregate the duties of receiving and depositing monies from those of recording transactions. The Court Clerk collects fines and costs; prepares deposits; and posts fines, court costs, and bonds received. If segregation of duties is not possible, the municipal division should arrange for a documented independent review. The police department does not transmit cash bonds it collects to the municipal division timely.

In the areas audited, the overall performance of this entity was Fair.*

American Recovery and Reinvestment Act 2009 (Federal Stimulus)
The Forty-Fourth Judicial Circuit, City of Mountain Grove 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