Report No. 2010-113
September 2010
Complete Audit Report

Findings in the audit of the Seventh Judicial Circuit, City of Kearney Municipal Division

Accounting Controls and Procedures
The duties of receiving, recording, depositing, and reconciling municipal division receipts are not adequately segregated. Neither the Municipal Judge nor other personnel independent of the cash custody and record-keeping functions provide any supervision or review of the work performed by the Court Clerk. The composition of receipt slips issued is not reconciled to the composition of bank deposits and lists of liabilities are not prepared and compared to the reconciled balance of the Bond Account. At March 31, 2010, the balance of the Bond Account was $31,154.

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