Report No. 2009-80
August 2009
Complete Audit Report

Findings in the audit of the Thirtieth Judicial Circuit, City of Pleasant Hope Municipal Division

Receipting and Depositing
Controls and procedures over the collection of fines, court costs, and bonds need improvement. According to municipal division records, approximately $21,700 was processed during the year ended December 31, 2008. Receipt slips are not always issued for monies received, the correct amount and method of payment is not always recorded correctly on the receipt slip, and receipt slips are not always issued in a timely manner. In addition, receipts are not always deposited intact and on a timely basis.

Segregation and Bond Coverage
Cash custody and accounting duties are not adequately segregated, and the supervisory review performed by the Municipal Judge of municipal division records is not sufficient. In addition, the municipal division and city are not adequately protected from the risk of theft through bonding of municipal division officials.

Liabilities and Receivables
While a list of liabilities is maintained on the municipal division's computer system, month-end liabilities are not identified and reconciled to the municipal division’s bank account balances. As a result, errors went undetected and bank balances do not balance with municipal division liabilities. Accounts receivable are not reviewed periodically and inaccuracies in the records are not identified by the municipal division.

Reporting and Procedures
A monthly list of all cases heard is not prepared and filed with the city as required by state law. The issuance of warrants and application of bond monies to fines and costs was not always performed in a timely manner and was sometimes performed without obtaining proper approval. As a result of not transferring the most current municipal division information to a new computer in December 2007, various municipal division records are not complete and accurate. In addition, a periodic back-up of information maintained on the municipal division's computer system has not been performed since October 2007.

Ticket Accountability
Neither the city police department nor the municipal division accounts for the numerical sequence and ultimate disposition of traffic tickets issued.

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