Report No. 2009-109
October 2009
Complete Audit Report

Findings in the audit of the Seventeenth Judicial Circuit, City of Garden City Municipal Division

Controls, Records, and Procedures
The municipal division's controls, records, and procedures need to be improved. Bond forms issued by the police department are not prenumbered. Receipt ledgers are not adequate for the court costs and fines account and bond account. Although a court docket is prepared, the docket does not include the violation date or the amount of assessed costs and the date paid. Also, the final disposition of each case is not consistently documented on court dockets or case files. The municipal division does not adequately account for the disbursement of municipal division monies. Check numbers are not identified in the check registry for the court costs and fines account. The numerical sequence of check numbers is not accounted for in either the court costs and fines account or the bond account. The outstanding docket, listing cases which appeared before the municipal division but still have unpaid court costs and fines, is not adequate. Also, monitoring and collection procedures related to accrued costs need to be established. Monthly lists of liabilities are not prepared and reconciled to the cash balances for the court costs and fines account and bond account. The municipal division's monthly report to the city council is not sufficient.

Traffic Tickets
Neither the police department nor the municipal division adequately account for the numerical sequence and ultimate disposition of traffic tickets issued. Not all traffic tickets are recorded in the police department's computer system, and some tickets are recorded incorrectly.

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