YELLOW SHEET

Office of the State Auditor of Missouri
Claire McCaskill

May 24, 1999
Report No. 99-38

The Fifth Judicial Circuit Court consists of Buchanan County and Andrew County.

The Fifth Judicial Circuit is made-up of four circuit judges and three associate circuit judges. The circuit judges hear cases throughout the circuit. Of the three associate circuit judges, two are located in Buchanan County and one is located in Andrew County.

In addition to the judges, the personnel of the Fifth Judicial Circuit, Buchanan County, Missouri, include a circuit clerk (who also collects and disburses fees for the associate and probate divisions), a juvenile officer who serves both Buchanan and Andrew Counties, and various other court personnel.

Circuit personnel located in Andrew County are not included in the scope of this audit, but are reported on separately.

The following findings are some of the recurring problems discovered after our office conducted an audit of the Fifth Judicial Circuit Court of Buchanan County, Missouri.

Our review of the accounting controls over child support receipts and the related accounts found that on December 31, 1998, a balance of $55,293 remained in four inactive child support bank accounts. This amount included outstanding checks totaling $44,685 dated from November 1989 through December 1997.

Our review of the Circuit Clerk's procedures for traffic, civil, and criminal fee accounts also noted on December 31, 1998, a balance of $12,618 remained in two inactive civil fee bank accounts. This amount included old outstanding checks totaling $10,200 dating from 1977 to 1997. In addition, the audit found there were $3,047 and $1,351 in outstanding checks over one year old in the current civil and criminal accounts, respectively.

The State Auditor recommended the Circuit Clerk adopt procedures to routinely follow up on outstanding checks and reissue them if the payees can be located. If the payees cannot be located or identified, these monies should be disposed of in accordance with state law.

The duties of recording, depositing, reconciling, and disbursing child support monies are still not adequately segregated. In addition, there is no documented periodic supervisory review of the reconciliation of recorded receipts to deposits.

The State Auditor again recommended the Circuit Clerk segregate accounting duties to the extent possible to correct this finding.

The State Auditor also recommended that the Circuit Clerk attempt to identify the unidentified cash balance of $2,418 which currently exists in the civil fee account. Any amounts which cannot be identified should be disposed of in accordance with state law.

New findings noted during the audit included:

Fees are not always paid to the Missouri Department of Revenue or the County Treasurer in a timely manner. For example, traffic fees collected in January 1997 were not turned over to the County Treasurer until April 29, 1997. State law requires that fees be turned over to the Department of Revenue and the County Treasurer within 30 days of collection.

Invoices were not maintained to support some disbursements for the law library and the law library bank account was not maintained in an interest bearing account.

Court officials agreed with all findings and recommendations of the State Auditor.

Complete Audit Report


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