Report No. 2008-37
An audit was conducted by our office of the Twenty-Third Judicial Circuit, city of Olympian Village Municipal Division. Controls and procedures for the handling of court monies are in need of improvement. Cash custody and recordkeeping duties have not been adequately segregated, monies received are not always deposited on a timely basis, bank reconciliations are not performed, and monthly listings of opens items (liabilities) are not prepared and reconciled to the applicable account. In addition, the Court Clerk does not request replenishment of the petty cash fund on a timely basis and has not turned over fines and costs to the city monthly as required by state law. In addition, neither the police department nor the court clerk maintain adequate records to account for the traffic tickets issued and their ultimate disposition.
This audit was conducted as part of the State Auditor's Office's petition audit of the city of Olympian Village. However, due to the city's overall lack of records, that audit has been delayed and will be ongoing for some time.
Missouri State Auditor's Office moaudit@auditor.mo.gov |
