Audit issued for Cassville Municipal Court

The state auditor's office released its audit of the Cassville Municipal Court today. The following information was included in the report's cover sheet:

Receipt slips are not issued for bonds received; therefore, the court has no assurance that all bond monies collected are being properly deposited. Approximately $44,300 was deposited during the two years ended December 31, 2007. In addition, bank reconciliations and listings of open items (liabilities) are prepared monthly; however, they are not compared to ensure all liabilities are identified.

The court's depositing schedule results in funds being transported to the bank twice and handled by several city employees before being credited to the city's account. The court should consider limiting the number of times monies are handled.

The accounts receivable records maintained by the Court Clerk are not always updated timely, and include old, inactive cases. Better follow-up of the delinquent accounts is necessary to facilitate monitoring of amounts due to the court, provide information to the Municipal Judge, and provide increased accountability over amounts due to the court.