YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2006-36

June 2006

The following findings were noted as a result of an audit conducted by our office of the Twenty-First Judicial Circuit, St. Louis County, Missouri.

During the years ended December 31, 2005 and 2004, the Circuit Clerk's office collected approximately $85.5 million and $82.9 million, respectively.  We found numerous clerks in the Associate Criminal Department, Associate Civil Department, Circuit Criminal Department, and Circuit Civil Department can collect or receive checks and money orders.  These monies are transmitted to other clerks for additional processing prior to being recorded and deposited by the Bookkeeping Department.  Additionally, monies received by the various departments are not always transmitted/deposited intact or on a timely basis.  Furthermore, the Circuit Clerk's office did not ensure that all Point of Sale system receipt slips are recorded and reconciled with receipts recorded in the Business Works system which is used to record all circuit transactions.

The Circuit Clerk's office does not generate or retain all necessary reports and has not established procedures to routinely follow-up on outstanding checks.  At December 31, 2005, the Garnishment/Restitution Account had 376 checks totaling approximately $67,000 which had been outstanding for over three years.  The main Circuit Clerk's account had 43 checks totaling approximately $11,200 which had been outstanding for the same time period.

The December 31, 2005 open items listing generated by the Circuit Clerk's office totaled over $18.6 million.  The Circuit Clerk's office has not adequately reviewed the status of old open items and is holding partial payments of court costs collected which were not applied or prorated.  Additionally, the Circuit Court does not adequately follow-up on bonds posted by defendants who fail to make the required court appearances.

The Circuit Clerk's office currently generates an accrued court cost listing from two different systems. The November 14, 2005 Business Works system receivables listing totaled over $2.2 million.  The Circuit Clerk's office sends out one billing for court costs that have been delinquent for one month and gives a copy of the accrued court cost list to the Prosecuting Attorney's office at the end of the year.  However, the Prosecuting Attorney's office indicated nothing is done with this list.  In addition, appropriate follow-up action is not being taken in cases with accrued costs that are owed by individuals on probation.

Also included in the report are recommendations related to criminal cost billings, circuit clerk funds controls, family court controls and procedures, and computer recovery plans.  The report also noted several significant control weaknesses in the probate division.

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