04/14/2015
Missouri State Auditor John Watson released the audit of the Twenty-Fifth Judicial Circuit, City of Dixon Municipal Division today.
In the areas audited, the overall performance of this entity was Fair.
The audit notes that neither the Municipal Judge nor city personnel perform adequate supervisory or independent reviews of accounting functions and records. In addition, neither the Court Clerk nor city personnel reconcile manual receipt slips issued to receipts recorded in the computer system. The Court Clerk does not always deposit bond monies or transmit fines and court costs to the City Collector timely. The municipal division does not maintain adequate bond records or provide reports of bond dispositions or open status to the City Clerk. As of February 2015, the municipal division had not properly disbursed bonds totaling $16,404 collected through September 30, 2014
Numerous errors contained in monthly reports of municipal division collections generated by the Court Clerk have resulted in the submission of inaccurate reports of municipal division activities to the Office of State Courts Administrator and the city.
The municipal division does not periodically back up the data in the computer system and the current Court Clerk uses the same user identification and password to log onto the computer system as used by the former Court Clerk who resigned in December 2013.
To read the full report, visit here.