Report No. 2008-64
September 2008
Complete Audit Report

The following findings were noted as a result of an audit conducted by our office of the Twentieth Judicial Circuit, Franklin County, Missouri.

The Circuit Division does not have adequate procedures to review cases with open items (liabilities) and make timely disbursements. As of December 31, 2007, the Circuit Division had open items totaling $1,516,146. Our review of garnishment open items identified untimely disbursements of garnishment monies held by the Circuit Division. We noted several cases with old outstanding balances.

The composition of receipt slips issued is not reconciled to the composition of monies received and deposited by the Circuit Division. In addition, the numerical sequence of receipt slips issued is not accounted for properly. Although a daily cashier session report is printed, no one ensures that all receipt numbers are accounted for. The Circuit Division has not established procedures to routinely follow up on old outstanding checks and copy monies received are retained to replenish a petty cash fund that is not maintained at a constant amount.

In both Associate Circuit Divisions VI and VII the composition of receipt slips issued is not reconciled to the composition of monies received and deposited. In addition, in Division VI procedures have not been established to review and dispose of old outstanding checks and in Division VII manual receipts are not accounted for properly and deposits are not made timely.

A bond form and a prenumbered manual receipt slip are prepared by the Sheriff's Department for bonds accepted; however, neither the bond forms nor the receipt slips are accounted for, and therefore, the court has no assurance that all bonds received by the Sheriff's Department have been turned over to the court. In addition, duplicate copies of the receipt slips are filed in the inmate files, which are destroyed annually.

Supporting documentation was not available to ensure Law Library Fund expenditures for debt service costs were in compliance with state law. In addition, accounting duties related to the Law Library Fund are not adequately segregated.

Included in the audit report are recommendations related to ticket accountability and juvenile division and drug court accounting controls and procedures.

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