Report No. 2011-109
December 2011
Complete Report
Findings in the audit of the Thirty-Eighth Judicial Circuit, City of Sparta Municipal Division
Receipting and Depositing
The audit identified significant weaknesses with receipting and depositing procedures, making it difficult to ensure all monies are accounted for properly. The municipal division does not issue receipt slips for all monies collected, does not reconcile receipt slips to deposits, and does not always note whether cash, check or money order was used for the payment. Receipts are not deposited timely and intact, and the Court Clerk often issues bond refunds in cash from municipal division receipts.
Liabilities and Disbursements
Monthly lists of liabilities are not accurate. The municipal division bank account does not have adequate funds to pay everything owed because the municipal division overpaid the Police Fund by almost $2,000. In addition, the municipal division does not timely disburse or adequately investigate bonds and partial payments remaining on the liabilities list for extended periods of time. The municipal division does not disburse fines and court costs to the city and state at least monthly as required by state law.
Segregation of Duties
The municipal division does not adequately segregate the duties of receiving and depositing monies from that of recording transactions and does not provide sufficient supervision or review of these duties. Proper segregation of duties or a documented independent review helps safeguard against possible loss or misuse of funds.
Records and Reporting Procedures
The municipal division did not prepare and file with the city a monthly list of all cases heard, as required by state law. The municipal division did not maintain a comprehensive list of all monies owed by defendants, making it difficult to monitor the amounts due and ensure payments are processed correctly. Municipal division personnel could not readily locate older case files and receipts records. Moreover, some court records were left unsecured on top of the Court Clerk's desk, which is often used by other city employees and volunteers; such records should be secured to maintain the integrity and confidentiality of the information.
Traffic Ticket Accountability
Neither the city Police Department nor the municipal division adequately accounts for the numerical sequence and ultimate disposition of traffic tickets issued. The Police Department tracks the ticket book numbers, but some ticket books were skipped and relevant information was not always recorded. In addition, voided tickets are not tracked, and the disposition of each ticket is not recorded, making it difficult to ensure all tickets issued are properly submitted for processing.
In the areas audited, the overall performance of this entity was Poor.*
American Recovery and Reinvestment Act 2009 (Federal Stimulus)
The Thirty-Eighth Judicial Circuit, City of Sparta 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
