Report No. 2011-27
June 2011
Complete Report
Findings in the audit of the Twenty-First Judicial Circuit, Village of Riverview Municipal Division
Segregation of Duties
The court clerk is responsible for receiving, recording and preparing deposits of fines and court costs, but a documented supervisory or independent review is not performed to ensure all monies received are accounted for properly and deposited. The court clerk is not preparing and filing with the city each month a list of all cases heard, which is a requirement under state law.
In the areas audited, the overall performance of this entity was Fair.*
American Recovery and Reinvestment Act of 2009 (Federal Stimulus)
The Twenty-First Judicial Circuit, Village of Riverview Municipal Division did not receive any federal stimulus monies during the year ended December 31, 2010.
*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
