Report No. 2009-148
December 2009
Complete Audit Report
Findings in the audit of the Thirty-Eighth Judicial Circuit, Christian County
Circuit Division Procedures
Cases with liabilities are not adequately monitored to ensure disbursements are made timely. As of December 31, 2008, the Circuit Division held $24,650 relating to 76 cases that had been disposed. The Circuit Division does not participate in the state's automated tax offset and collection programs, and other concerns regarding the collection of accrued costs were also noted. In addition, a budget is not prepared for the Drug Court Fund which received and disbursed a total of approximately $29,000 during 2008 and 2009.
Associate Circuit Division I Accounting Controls and Procedures
The duties of receiving, recording, and disbursing monies are not adequately segregated. The Associate Circuit Division I does not monitor outstanding liabilities, and is holding some funds that should be disbursed. Additionally, receipting procedures need significant improvement. The total of receipts is not always properly reconciled to the total of deposits, and during our review, a $38 check was found in a case file that had been received two years earlier. Further, cashier sessions are not always closed daily, resulting in untimely deposits.
Associate Circuit Division II Accounting Controls and Procedures
Accounting duties are not adequately segregated, and the Associate Circuit Division II does not adequately review cases with liabilities and make timely disbursements. As of December 31, 2008, the Associate Circuit Division II held $138,917, including bonds totaling $97,426. Adequate follow-up is not performed on cases with bonds posted by defendants who fail to make the required court appearance and on dismissed cases. Additionally, the Associate Circuit Division II does not participate in the state's automated tax offset and collection programs, and as a result, may be losing revenue. Further, improvements are needed in receipting and depositing procedures.
Juvenile Office Accounting Controls and Procedures
Accounting duties are not adequately segregated. One employee is primarily responsible for receiving, recording, and depositing monies; preparing, recording, and mailing checks; and completing monthly expense reimbursement requests for the counties. Some grant disbursements are paid from the Juvenile Office's restitution bank account rather than paid through the normal county disbursement process, and adequate documentation was not maintained for some grant disbursements. Official prenumbered receipt slips are not issued for monies received.
Guardian Ad Litem Services
Internal Revenue Service Forms 1099 were not issued to attorneys providing guardian ad litem services. Fees totaling $40,472 were paid for guardian ad litem services for the year ended December 31, 2008.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov