Report No. 2010-53
May 2010
Complete Audit Report

Findings in the audit of the Twenty-First Judicial Circuit, City of University City Municipal Division

Records and Procedures
Neither the Police Department nor the municipal division has developed adequate procedures to account for the numerical sequence of tickets or bond forms issued. In addition, a monthly list of bond liabilities is not prepared and reconciled to bonds held in the city's bank account. At our request, the Court Administrator printed an open bonds report as of June 30, 2009. This report identified total liabilities of $26,693 more than the cash balance of bonds in the city's accounting records.

Cash Controls
Procedures have not been established to properly document, investigate, and resolve daily cash overages and shortages. In addition, municipal division receipts and Police Department bond monies are not always deposited in a timely manner.

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