Report No. 2010-101
August 2010
Complete Audit Report

Findings in the audit of the Twenty-Fourth Judicial Circuit, City of St. Mary Municipal Division

Segregation of Duties
Proper segregation of duties is not possible because the Court Clerk is the only employee of the City of St. Mary Municipal Division. In addition, there is no documented independent review of bank reconciliations or a comparison of receipts slips issued to amounts deposited. As a result, the Municipal Division cannot ensure all transactions are accounted for properly and assets are adequately safeguarded.

Computer Controls
Although a password is required to access the computer system, the password is not periodically changed to help ensure it remains known only to the assigned user and to reduce the risk of a compromised password. As a result, the municipal division's computer system and data are vulnerable to unauthorized use, modification, or destruction.

Complete Audit Report
Missouri State Auditor's Office
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