YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

July 26, 1999
Report No. 99-46

A misappropriation of funds was discovered as a result of an audit conducted by our office of the Clark County Circuit Clerk's Office.

Weaknesses in the internal control system and record keeping system of the Circuit Clerk's office allowed a shortage of at least $2,010 of court receipts to occur during the period September 1, 1997 through February 17, 1999. Our prior audit reported a shortage of $900, which was repaid by the clerk.

This misappropriation could have been prevented or detected on a more timely basis if adequate oversight and reviews had been performed and if internal controls as noted in the prior audit findings and this report had been established.

On December 17, 1998, after we began our audit of Clark County, the Circuit Clerk brought to our attention, $950 of receipts which had not been deposited. She had repaid $550 of this amount the previous day, and was following up on the remaining $400.

Receipts totaling an additional $1,060 of undeposited receipts were identified, and information regarding the shortages was turned over to the Clark County Sheriff's Department and the Missouri State Highway Patrol.

The State Auditor recommended the Circuit Clerk work with law enforcement officials regarding any criminal prosecution and obtain reimbursement of the remaining $1,460. The clerk responded that she had repaid an additional $490 and will repay the remaining $970.

The State Auditor also made a number of recommendations regarding controls and procedures which need to be improved. Many of these recommendations had also been made in our prior reports.

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