Report No. 2011-24
May 2011
Complete Report
Findings in the audit of the Twenty-First Judicial Circuit, City of Pine Lawn Municipal Division
Accounting Controls
Monies received are not always posted and/or deposited in a timely manner. Some monies received were not posted for a week, and some were not deposited for 3 weeks. Failure to promptly post and deposit receipts increases the opportunities for fraud or abuse. A similar finding was noted during a previous audit of the court, but the municipal division has not remedied the problem.
The municipal division does not adequately follow-up on outstanding checks. Old outstanding checks should be voided and reissued if the payee can be located.
Traffic Ticket Accountability
Neither the police department nor the municipal division adequately account for the numerical sequence of traffic tickets issued and cannot be assured all tickets are properly submitted for processing.
Computer Controls
Employees are not required to use unique identification to log onto computers, and employees share passwords. Likewise, no user identification or password is required to access the accounting program, making it difficult to control access and maintain accountability.
In the areas audited, the overall performance of this entity was Fair.*
American Recovery and Reinvestment Act (Federal Stimulus)
The Twenty-First Judicial Circuit, City of Pine Lawn Municipal Division, did not receive any federal stimulus monies during the audited time period.
*The rating(s) cover only audited areas and do not reflect an opinion on the overall operation of the entity. Within that context, the rating scale indicates the following:
Excellent:
The audit results indicate this entity is very well managed. The report contains no findings. In addition, if applicable, prior recommendations have been implemented.
Good:
The audit results indicate this entity is well managed. The report contains few findings, and the entity has indicated most or all recommendations have already been, or will be, implemented. In addition, if applicable, many of the prior recommendations have been implemented.
Fair:
The audit results indicate this entity needs to improve operations in several areas. The report contains several findings, or one or more findings that require management's immediate attention, and/or the entity has indicated several recommendations will not be implemented. In addition, if applicable, several prior recommendations have not been implemented.
Poor:
The audit results indicate this entity needs to significantly improve operations. The report contains numerous findings that require management's immediate attention, and/or the entity has indicated most recommendations will not be implemented. In addition, if applicable, most prior recommendations have not been implemented.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov
