Report No. 2010-120
September 2010
Complete Audit Report

Findings in the audit of the Twenty-Second Judicial Circuit, City of St. Louis Municipal Division

Bond Liabilities
The municipal division's bond liabilities list is not accurate and does not agree to the reconciled balance of the bond account. Differences between the monthly bond liabilities list and the reconciled balance of the bond account are not adequately investigated and corrected. At June 30, 2010, the reconciled bank balance of the bond account was $1,437,912 and exceeded the bond liabilities list by $15,523. Municipal division personnel indicated most bonds from 2005 and earlier have been investigated and disposed; however, the bonds were not removed from the bond liabilities list. In addition, the division does not adequately follow up on bonds held for an extended period of time or refund bonds on a timely basis. On June 30, 2010, 4,222 bonds totaling $936,563 had been held by the municipal division in excess of one year, including 449 bonds received from 1987 to 1999.

Receipt Controls
The municipal division does not account for the numerical sequence of receipt slips issued. Without accounting for the numerical sequence of receipt numbers issued, the court cannot ensure all monies are properly recorded and deposited.

Reporting Compliance
The municipal division does not file a monthly report with the city of all cases heard in court. State law requires the court to prepare and file with the city a monthly list of all cases heard in court, including fines and court costs collected.

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