Report No. 2008-74
November 2008
Complete Audit Report

An audit was conducted by our office of the Thirty-Eighth Judicial Circuit, city of Ozark, Missouri Municipal Division.

Accounting duties are not adequately segregated, and the work performed by the Court Clerk is not adequately reviewed. In addition, there is no independent reconciliation of the composition of recorded receipts to the composition of amounts transmitted to the City Treasurer, manual receipt slips do not always indicate the method of payment, and documentation is not obtained from the city upon the transmittal of monies for deposit. Also, some payments received by the court are not recorded and transmitted timely.

The municipal division does not prepare and reconcile monthly listings of open bonds to cash balances or adequately follow up on old bonds. Old outstanding checks are not properly followed-up and resolved, and insufficient fund check procedures are in need of improvement. Additionally, some court fees and interest have not been disbursed from the court's general bank account, and a monthly listing of open items is not prepared and reconciled with the balance in this account. Also, better documentation is needed to support amended charges, approval of court dockets, and fine reductions for time served.

Neither the police department nor the municipal division accounts for the numerical sequence and ultimate disposition of traffic tickets issued. In addition, the city does not account for the numerical sequence and ultimate disposition of summonses issued for municipal code violations.

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