Report No. 2009-21
February 2009
Complete Audit Report
The following finding was noted as a result of an audit conducted by our office of the Twenty-Fourth Judicial Circuit, St. Francois County, Missouri.
Payments for new case filings are not processed timely in the Associate Circuit Division. A cash count performed on July 9, 2008, identified 20 checks totaling $2,070 dated February 2008 that were recorded on either July 8 or July 9, 2008. Also, on July 21, 2008, there were 522 additional checks totaling $47,465 retained in case files that were not yet processed. These checks were dated from January to June. These monies were held in an unlocked desk.
Also in the Associate Circuit Division, cashiers' sessions are not always closed daily, and as a result, receipts are not deposited timely. In addition, procedures are not adequate to review and disburse cases with liabilities such as bonds and garnishments. Further, procedures have not been established to routinely follow up on old outstanding checks. As of June 24, 2008, there were 105 outstanding checks totaling $25,249 that were older than one year, including one check dating back to December 2000.
For the Circuit Division, procedures are not adequate to review and disburse cases with liabilities such as bonds and garnishments. A monthly open items listing is not always printed and agreed to the reconciled bank balance each month, and the open items amount is not included as part of the bank reconciliation. The composition of receipts is not reconciled to the composition of deposits, and receipt slips are not always issued for copy monies. Procedures have not been established to routinely follow up on old outstanding checks, the change drawer is not maintained at a constant amount, and old petty cash monies are being held that should be turned over to the county. Receipt information for the 2006 passport fees could not be located.
Law Library funds were used for items which may be unallowable such as carpeting for the Judges' office space. Adequate guidelines have not been established for approving disbursements and ensuring late payment fees or service charges are not incurred. Accounting duties over the Law Library bank account are not adequately segregated and although bank reconciliations are performed, unidentified differences were not investigated and corrected. In addition, deposits are not recorded timely.
Receipts for the Probate Division are not deposited in a timely manner, and accounting duties are not adequately segregated.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov