Report No. 2010-72
June 2010
Complete Audit Report

Findings in the audit of the Twenty-First Judicial Circuit, City of Florissant Municipal Division

Bond Procedures
The municipal division does not adequately follow-up on cash bonds held for an extended period of time. As of November 30, 2009, 1,617 cash bonds, totaling $582,755, had been held by the municipal division in excess of a year. Two bonds held at November 30, 2009, dated back to 1990.

Municipal Division Receipts
Improvements in receipting controls and procedures are needed. Some monies received are not deposited intact and the numerical sequence of receipt slips issued is not accounted for properly.

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