Report No. 2009-33
April 2009
Complete Audit Report

An audit was conducted by our office of the Thirty-Fourth Judicial Circuit, City of Hayti Heights Municipal Division.

Internal controls and accounting records of the city of Hayti Heights Municipal Division are inadequate. Receipt records are poorly organized and lack proper documentation and controls. As a result, there is no assurance all monies collected were accounted for properly and deposited to the city's account. Controls over receipts are in need of improvement, receipt information is not documented on the court dockets, and duties are not properly segregated. Also, police officers and court employees are not bonded, case files are not maintained, and some cases are assigned a new case number when moved to a different docket. The Court Clerk does not file a monthly report with the city of all cases heard in the municipal division.

Bond records are poorly organized and lack proper documentation and controls. As a result, there is no assurance all bond monies collected are accounted for properly. Bond forms are not used to record bonds collected. A bond ledger is not maintained, and a listing of open items is not prepared periodically and reconciled to bonds held. Some bond monies were used to fund city operations prior to the disposition of the bonds by the court, creating a shortage to cover bond liabilities.

Procedures have not been established to adequately monitor accrued costs owed to the municipal division. A listing of accrued costs is maintained by the Court Clerk; however, it is incomplete and inaccurate. There is no documentation indicating the Municipal Judge met with or issued a warrant for several defendants who failed to make a payment.

Prior to May 2008, neither the city nor the Court Clerk disbursed Crime Victim’s Compensation (CVC) and Peace Officer Standards and Training Commission (POSTC) fees collected to the state as required; however, the city's Municipal Court Account does not have sufficient funds to cover liabilities due to the state.

Neither the police department, nor the municipal division, maintain adequate records to account for tickets assigned and issued, and their ultimate disposition.

Computer systems and data are vulnerable to unauthorized use, modification, or destruction due to not limiting access and not keeping passwords confidential. In addition, daily back-ups are not performed and stored off-site.

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