YELLOW SHEET
Office of the State Auditor of Missouri
Claire McCaskill
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YELLOW SHEET Office of the State Auditor of Missouri |
Report No. 2005-89
December 2005
The following findings were noted as a result of an audit conducted by our office of the Thirteenth Judicial Circuit, Boone County, Missouri.
The Boone County Circuit Clerk collected various fees for criminal, civil, and traffic cases totaling approximately $5,741,000 and $5,912,000 for the years ended December 31, 2004 and 2003, respectively. An inactive bank account, with a balance of $4,306, has remained open for approximately five years after a new bank account had been opened. Furthermore, this inactive account has not been included in the reconciliations to the open items (liabilities) listing. Additionally, child support monies sent to the Circuit Clerk's office are not receipted or recorded in any manner prior to being forwarded to Child Support Enforcement's Family Support Payment Center.
The Probate Division handled receipts totaling approximately $143,700 and $133,600 for the years ended December 31, 2004 and 2003, respectively. We found that receipts are not deposited in a timely manner.
The Juvenile Office received payments for restitution, in-home detention costs, informal family court fees, and fees from drug tests totaling approximately $50,300 and $62,600 for the years ended December 31, 2004 and 2003, respectively. Our audit noted:
· Receipts are not deposited or transmitted intact in a timely manner.
· The method of payment is not always recorded correctly on the receipt slips.
· Checks are not restrictively endorsed immediately upon receipt.
· Monthly listings of open items (liabilities) are not prepared for the restitution account, and consequently, liabilities are not reconciled with cash balances.
· The Juvenile Office voided 200 checks out of the 662 checks used during the two years ended December 31, 2004, often because the checks were placed into the laser printer incorrectly or the printer was used to print a document after the checks were placed in the printer.