Auditor Logo Tom Schweich

Report No. 2012-03
January 2012

Complete Audit Report

Findings in the audit of the Twenty-First Judicial Circuit, City of Brentwood Municipal Division


Segregation of Duties
Accounting duties are not adequately segregated, which increases the risk of loss or misuse of funds. If proper segregation cannot be achieved because of limited court personnel, the court administrator should expand her supervisory reviews. At a minimum, a documented independent review of the municipal division records should be conducted.

Liabilities
The list of outstanding bonds is not reconciled to the bond account balance, so there is little assurance bond monies are accounted for properly. As of December 31, 2011, the bond account contained $580 more than the total of bonds outstanding, which the City Finance Officer indicated might be due to interest earned on the bond account, but she had no supporting documentation to explain the difference. Unidentified differences should be investigated and addressed immediately.

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

American Recovery and Reinvestment Act 2009 (Federal Stimulus)
The Twenty-First Judicial Circuit, City of Brentwood 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
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