Report No. 2008-56
September 2008
Complete Audit Report

An audit was conducted by our office of the Thirty-Ninth Judicial Circuit, city of Monett Municipal Division.

Better controls are needed over the municipal division's computerized receipting system and receipts are not deposited intact on a timely basis. Additionally, a comprehensive accounts receivable control report is not prepared to provide increased accountability and to facilitate monitoring of amounts due to the court.

Restitution monies need to be distributed to victims more timely, and the municipal division needs to improve follow-up procedures on old outstanding checks. Also, the police department does not maintain records to account for the numerical sequence of tickets issued, and the Municipal Judge does not always sign court dockets after case dispositions are recorded. The municipal division received over $460,000 during the two years ended March 31, 2008.

Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov