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YELLOW SHEET Office of the State Auditor of Missouri |
April 14, 1999
Report No. 99-23
The following problems, discovered as result of our office's most recent two year review of the Twenty-Fourth Judicial Circuit, were brought to the circuit's attention eight years ago. Still these problems have been left uncorrected.
Many problems were discovered in 1991 after the state auditor's office completed a comprehensive review and audit of the Twenty-Fourth Judicial Circuit. At that time we not only pointed out the following problems, but offered the circuit recommendations to implement. In some cases recommendations were implemented, if not totally at least partially; however, many of the following recommendations were not implemented.
Deposits were not made on a timely basis and checks were not restrictively endorsed immediately upon receipt. This problem existed at both the circuit and associate circuit court level. The court says it is working to improve its procedures so that court deposits will be made more frequently. Checks they say will be endorsed once the bank account that the monies are to be deposited into is determined.
The Circuit Clerk allowed employees to cash personal checks from daily receipts. We noted numerous instances where court employees were allowed to cash personal and two-party checks. For example, for one 10-day period in March 1997, thirty personal checks totaling $820 and five two-party checks totaling $188 were cashed. Additionally, checks are not restrictively endorsed until deposits were prepared. These practices weaken controls surrounding receipts and increase the possibility of loss or misuse of funds. The court says it will not discontinue the practice of allowing small personal or two-party checks to be cashed from court receipts.
To adequately safeguard receipts and reduce the risk of loss, theft, or misuse of funds, deposits should be made intact and daily, the practice of allowing employees to cash personal or two-party checks from court receipts should be discontinued, and checks should be restrictively endorsed immediately upon receipt.
Delinquent child support payments were not adequately monitored in accordance with state law. Delinquency notices are not regularly sent out to the non-custodial parents. The Circuit Clerk indicated this process is currently being performed by the Missouri Division of Child Support Enforcement (DCSE) and is no longer the responsibility of her office. We have been informed by DCSE personnel that the division will generate and mail billings unless there is a billing suppression request on file. DCSE records indicate the Circuit Clerk has requested the suppression of billings for non IV-D delinquent obligations and therefore, no such billings will be generated until the suppression is rescinded by the Circuit Clerk.
To comply with a requirement of a federal court diversion program, the juvenile division verbally contracted for group therapy and counseling services with a local mental health center. Our recommendation of making sure a written contract existed was partially implemented. While the juvenile office entered into a written agreement with the provider of group therapy and counseling, the contract amount was increased with a verbal agreement and the written contract was not amended.
The law library custodian received $40 a month from law library funds as compensation for maintaining the accounting records; however, a formal agreement, signed by the Circuit Judge, was not found which allowed this compensation.
