22nd judicial circuit court audit

Susan Montee, JD, CPA Missouri State Auditor

auditor.mo.gov

Twenty-Second Judicial Circuit

City of St. Louis

Report No. 2010-69

June 2010

auditor.mo.gov

12 Point BOLD

12 Point BOLD

YELLOW SHEET

June 2010


The independent review by the Circuit Clerk's Bookkeeping section is inadequate to ensure manual receipt slips are properly posted to the Justice Information System (JIS) and subsequently deposited. Manual receipt slips are not issued in numerical sequence which causes difficulties in accounting for all receipt slips. In addition, some pages of the receipt ledger are not submitted to the Bookkeeping section for review and verification, the method of payment and/or receipt amount is not recorded on the receipt ledger for some receipt slips, and original copies of some voided manual receipt slips are not maintained. There does not appear to be any statutory authority for the daily record fee assessed and collected on each civil case. The Circuit Clerk's office has not assessed witness fees for cases where the defendant is found guilty. The JIS liabilities list included $265,048 in unidentified amounts. In addition, the Circuit Clerk has not adequately reviewed the status of old cases on the liabilities list. The Circuit Clerk needs to improve procedures related to old circuit fee bank accounts and investments. The Circuit Clerk's old fee accounts have had minimal activity since June 2006. Although the Circuit Clerk's office has reduced the reconciled balances by approximately $5 million since June 2002, the Circuit Clerk still has approximately $7.6 million in old bank accounts and investments. Our prior audits revealed numerous differences between the old computer system and manual case files. The Circuit Clerk needs to improve procedures related to bank reconciliations for the old bank accounts. Bank reconciliation differences and adjustments have not been investigated and corrected on a timely basis to ensure bank activity and accounting records are in agreement. There are several old court ordered bank accounts on which no action has been taken. The December 31, 2009, court ordered bank account list includes 16 cases totaling $1,551,786. Eight of the cases originated prior to 1999, with some cases dating as far back as 1977. The Circuit Clerk does not have a formal procurement policy. We identified disbursements from the Circuit Clerk's Special Interest Fund made without soliciting competitive bids/proposals or documenting sole source providers, including accounting services and a docket prioritization system. The Pre-Trial Release (PTR) office needs to improve policies and procedures related to the collection of bonds. Some bond amounts and types (i.e., cash, property, or surety) are not properly authorized or authorization for the bond accepted is not adequately documented. Procedures and controls for monies collected during non-business hours need improvement. There is no independent review to ensure receipts are properly transmitted

Findings in the audit of the Twenty-Second Judicial Circuit, City of St. Louis

Circuit Court Receipts

Justice Information System Account

Old Circuit Fee Accounts

Court Ordered Bank Accounts

Circuit Clerk's Disbursements

Pre-Trial Release

YELLOW SHEET

June 2010


to the Circuit Clerk's office, and the PTR office does not account for the numerical sequence of receipt slips issued. In addition, receipt slips are not issued in numerical sequence, which causes difficulties in accounting for all receipt slips. Improvement is needed in Probate Division policies and procedures related to manual receipt slips issued and unidentified monies held. There is no independent review to ensure manual receipt slips are properly entered into the JIS and subsequently deposited. In addition, original copies of some voided manual receipt slips were not maintained. While bank reconciliations are prepared and reconciled to lists of liabilities, the JIS account has an unidentified balance of $8,124. Controls over receipts initially collected in field offices need improvement. The Juvenile Division is unable to ensure all money orders received by the field offices are transmitted to the Restitution Office. Unnumbered payment forms are issued when money orders are received by field offices and a receipt log is not maintained. Money orders are not restrictively endorsed immediately upon receipt. All reports are available on our Web site: auditor.mo.gov

Probate Division

Juvenile Division

1

2 1. Circuit Court Receipts ............................................................................ 4 2. Justice Information System Account ...................................................... 7 3. Old Circuit Fee Accounts ....................................................................... 9 4. Court Ordered Bank Accounts ............................................................. 12 5. Circuit Clerk's Disbursements .............................................................. 14 6. Pre-Trial Release .................................................................................. 15 7. Probate Division ................................................................................... 20 8. Juvenile Division .................................................................................. 21 24

State Auditor's Report

Twenty-Second Judicial Circuit City of St. Louis Table of Contents

Management Advisory Report - State Auditor's Findings

Organization and Statistical Information

SUSAN MONTEE, JD, CPA Missouri State Auditor

2

Presiding Judge and Court en banc

and Circuit Clerk of the Twenty-Second Judicial Circuit City of St. Louis, Missouri We have audited certain operations of the Twenty-Second Judicial Circuit, City of St. Louis. The city engaged KPMG LLP, Certified Public Accountants (CPAs), to audit the city's financial statements, including the judicial circuit's divisions, for the years ended June 30, 2009 and 2008. To minimize duplication of effort, we reviewed the CPA firm's audit report. The scope of our audit included, but was not necessarily limited to, the 2 years ended June 30, 2009. The objectives of our audit were to:

1. Evaluate the judicial circuit's internal controls over significant financial functions such as receipts.

2. Evaluate the judicial circuit's compliance with certain legal provisions.

Our methodology included reviewing written policies and procedures, financial records, and other pertinent documents; interviewing various personnel of the judicial circuit, as well as certain external parties; and testing selected transactions. We obtained an understanding of internal controls that are significant within the context of the audit objectives and assessed whether such controls have been properly designed and placed in operation. However, providing an opinion on the effectiveness of internal controls was not an objective of our audit and accordingly, we do not express such an opinion. We obtained an understanding of legal provisions that are significant within the context of the audit objectives, and we assessed the risk that illegal acts, including fraud, and violations of other legal provisions could occur. Based on that risk assessment, we designed and performed procedures to provide reasonable assurance of detecting instances of noncompliance significant to those provisions. However, providing an opinion on compliance with those provisions was not an objective of our audit and accordingly, we do not express such an opinion. Abuse, which refers to behavior that is deficient or improper when compared with behavior that a prudent person would consider reasonable and necessary given the facts and circumstances, does not necessarily involve noncompliance with legal provisions. Because the determination of abuse is subjective, our audit is not required to provide reasonable assurance of detecting abuse.

3

We conducted our audit in accordance with the standards applicable to performance audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform our audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides such a basis. The accompanying Organization and Statistical Information is presented for informational purposes. This information was obtained from the judicial circuit's management, Office of State Courts Administrator, and City of St. Louis and was not subjected to the procedures applied in our audit of the judicial circuit. The accompanying Management Advisory Report presents our findings arising from our audit of the Twenty-Second Judicial Circuit, City of St. Louis.

Susan Montee, JD, CPA State Auditor

The following auditors participated in the preparation of this report: Director of Audits: Alice M. Fast, CPA, CGFM, CIA Audit Manager: Debra S. Lewis, CPA In-Charge Auditor: Julie Vollmer, CPA Audit Staff: Tina Gildehaus, M.Acct.

Jay Dowell

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osts assessed.nnually in monds.

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The indepeinadequateand subseqsubmit maaccountedBookkeepisubmitted aslips are nodoes not ac

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The methoreceipt amoreceipt slip

Original co

o adequately f funds, the umerical sequollected are r

al Circu

y Repor

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lerk's procedurovement. In a. The Circuitonies receive

t slip procedued to the Juual one-write

available. Theipt slips issue

endent review to ensure ma

quently deposnual receipt

for numering section doand some pagot issued in nuccount for the

discussed theerk's office pceipt slip numugh March 1

or 413 manuaerk's office alreceipt numb

r party was rtermine the they could ome of the 4eriod reviewesequence.

od of paymeount is not re

ps.

opies of some

safeguard recCircuit Cle

uence of manrecorded in th

uit

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ures related taddition, the t Clerk proceed for civil a

ures and contrustice Informe receipt slipe following coed by the Circ

w by the Circanual receipt ited. Althougledger sheetsically and oes not ensurges are not subumerical sequ

e numerical se

ese concernsperformed a mbers which 12, 2010. Thal receipt slilso discovereber was not recorded). Thmanual recerepresent so

413 receipt slied, since man

ent (i.e., cashecorded on th

e voided manu

ceipts and rederk's office nual receipt she JIS on a t

e Auditouditor's Findin

to manual recCircuit Courtesses approxand criminal

rols need imprmation Systeps are issuedoncerns were cuit Clerk's of

cuit Clerk's Bslips are prop

gh the Cashiers to the Booktraced to te all pages ofbmitted. In aduence, and thequence of all

with Circuitreview to aappeared to

he Circuit Clips during thed 134 entries

recorded (alhe Circuit Clipt slip num

ome of the ips could hav

nual receipt sl

h, check, or he one-write r

ual receipt slip

duce the risk oshould propslips issued atimely basis.

or's Finngs

ceipt slips ant needs to rev

ximately $23. case fees, f

rovement. Reem (JIS) as d when the noted during

ffice:

Bookkeeping perly posted r section is sukkeeping sectthe JIS sysf the receipt lddition, manue Circuit Clerl manual rece

t Clerk persoaccount for tbe used from

lerk's office he review pes on the recelthough the clerk's office

mber for thes413 noted a

ve been issuelips were not

money ordereceipt ledger

ps are not ma

of loss, theft, perly accountand ensure aThe compos

ndings

4

nd witness view court .3 million fines, and

eceipts are received; computer

g a review

section is to the JIS

upposed to tion to be stem, the ledger are ual receipt rk's office

eipt slips.

onnel, the the 1,768 m June 7, could not

eriod. The ipt ledger

court case could not e entries; above. In

ed prior to t issued in

er) and/or r for some

aintained.

or misuse t for the

all monies sition and

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Recomme

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s fees

endations

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amrepr ThasCofeClDa Thcore Thdeall ThthsecaCithwife$1re SecoClreremall 1.

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Management A

mount of mancorded in th

roperly mutila

here does notssessed and coourt Rule 5.2e on each cilerk collectedaily Record p

he local courourt. To ensuview statutor

he Circuit Cleefendant is folowed to be p

he state or dehe sentence. Tentenced to imases in whichircuit Clerk's

he city. The Cith other feeses paid by t

19,549 and $spectively.

ection 483.55ollect every clerk is responimbursementndered liable

maximized, thel reimbursabl

1 The Cireceiptand maClerk receive

2 The Ccompli


nual receipt slhe JIS. In adated and retain

t appear to beollected on ea2. authorizingivil case. Durd Daily Recorpublication th

rt rule indicature complianry authority fo

erk's office hound guilty. Spaid $25 per d

efendant is liaThe state is

mprisonment ih the defenda

office approvCircuit Clerk'ss because his the City Com$21,831 durin

50, RSMo, pcourt cost to nsible for pret of certain ce pursuant to e Circuit Clerle court costs.

ircuit Clerk t slips to ensuaintain originshould also

ed are recorde

Court En Baiance with sta

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lips should beddition, voidened.

e any statutorach civil caseg the Circuit ring the yearrd fees of $5at publishes v

tes the authonce with stateor all court co

has not assessSection 491.2day plus milea

able to the cityliable for w

in the state Dant is found gves witness fe office indicaoffice has to

mptroller. Thng the years

provides the which the cl

eparing and sosts in crimiSection 221.1rk should imp.

account for ture they are renal copies of a

ensure the ed on the one-

anc review ate law.

uditor's Findin

e individuallyed manual re

ry authority fe. The Court EClerk to collr ended June 7,543 and disvarious notice

ority for this e law, the C

osts currently

ed witness fe280, RSMo, page for their s

y for the witnwitness fees wDepartment of

guilty, the defee vouchers wated witness fo wait for doche city paid s ended June

Circuit Clerlerk is entitleubmitting conal cases wh105, RSMo. Tplement proce

the numericaecorded in thall voided recmethod of

-write receipt

court costs

ngs

y compared toeceipt slips s

for the daily rEn Banc adopect a $2 Dail30, 2009, th

sbursed the fes for the cour

fee is by ordCourt En Ban

assessed.

ees for cases wprovides witnservices.

ness fees depewhen the deff Corrections. efendant is liwhich are thefees cannot becumentation o

witness feee 30, 2009 a

rk should ched by law. Thst bills to the

here the state To ensure revedures to trac

al sequence oe JIS on a timceipt slips. Thpayment and

t ledger.

and fees t

5

o amounts should be

record fee pted Local ly Record he Circuit fees to the rt.

der of the nc should

where the nesses are

ending on fendant is For other

iable. The en paid by e assessed of witness s totaling and 2008,

harge and he Circuit e state for

has been venues are ck and bill

of manual mely basis he Circuit d amount

to ensure

AAuditee's Respons

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3 The Cior bille

he Circuit Cle

1 We agroffice'sand acThis iscontrolinstancespeciaissued order frame.

The Caand allslip. Mlast bureceipt

Even threviewtraces ensure this resevery r

It shouthan 1%audit p

3 We agragainsbut diddefendreimbu

We knoare ovnot bewent towitnesscompendoes n


ircuit Clerk eed to the state

erk provided t

ree. In Marchs Bookkeepingccount for massue arose aflled computeces where ially early aftemanual rece

to facilitate

ashier's Officl necessary inf

Moreover, we nusiness day ofts generated.

hough there iing each of ththe manual rthe receipt w

sponse, we hareceipt has be

uld be noted t% of the appr

period.

ree, and havt the defendan

d not go to prdant is sent ursement for w

ow the state erstated, dueing sent to po trial, thus is fee. We winsable and r

not currently

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ensure witnesse on a timely b

the following

h 2010, followg Departmenanual receiptsfter we beganer software it was neceer its implemeeipts on the "closing the

e will ensurenformation is pno longer "clof the month, th

is no finding ohe 1,768 manreceipts to JIwas properlyave accountedeen accounted

that the transroximate 190

ve establishednt in cases wh

rison, and assto prison, th

witness fees.

collectable we to court cosprison. We wincurring the ll determine ecover the fehave the cap

uditor's Findin

s fees are assbasis.

g written respo

wing an inqunt implementes issued when using JIS, system. JIS

essary to issentation. Addlast businessbooks" with

e all voided reproperly docose the bookshus reducing

of any mishannual receipt slIS records any accounted fod for 1,577 md for in JIS an

sactions in qu0,870 receipts

d procedures here the defensess and bill thus triggerin

witness fees rsts being wa

will review eapossibility ofthe actual a

ees from the sapability of p

ngs

sessed to the

onses:

uiry by the Aued proceduresn JIS is not athe state cre

S's reliabilitysue manual ditionally, wes day of the hin the sugge

eceipts are mumented on ths" before the the number o

ndling of fundlips issued. Ond the bank afor in each. Tanual receiptnd in the bank

uestion amous we issued d

to assess windant was fouthe state whe

ng the City's

referenced in ived, or the

ach criminal of a state reimamount of wistate, even th

performing th

6

defendant

uditor, the s to track available. eated and y created

receipts, e routinely

month in ested time

maintained he receipt end of the of manual

ds, we are Our review account to To date of t slips and k account.

unt to less during this

tness fees und guilty

en a guilty s right of

the audit defendant case that

mbursable tness fees hough JIS his billing

2

2

2

2. JusticSystem

.1 Unident

.2 Old liab

e Informm Accou

tified liabil

bilities

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mation nt

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Management A

functiowitness

he Presiding J

2 The PrCommiRule 5finding

ircuit Clerk pccount need hen the Circu

ase fees, bondpecial court otaled approxi

he JIS liabilune 30, 2009:

he Circuit Cnclaimed Prod inactive ba

manual systempecific cases. mplementation

detailed list pecific cases nidentified lispose of them

he Circuit Cleabilities list.ases included

Seven casethe State Tcould not b

UChild suppMunicipalUnclaimed

Total


on. Thereafters fee can be a

Judge provid

residing Judgittee to revie

5 that relatesgs to the Cour

procedures relimprovemen

uit Clerk begads, restitutionrdered bank aimately $6.4 m

lities list inc

Clerk's office operty accounank accounts

ms would neeThere has been of the JIS in

of liabilities or court co

abilities, andm in accordan

erk has not adThe followinon the JIS lia

es reviewed, tTreasurer Unbe located. O

Unidentified Liport

d property

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r, we will reassessed and a

ded the follow

ge has referrew the validits to the collert en banc at i

lated to unident. The JIS Aan using the Jn, etc., unlesaccount. At Jmillion.

cluded the f

indicated thnts were transs and documed to be reven little or non June 2006.

should be masts. The Cir

d if proper dnce with state

dequately revng concerns wabilities list:

totaling $2,86nclaimed PropOne case was

iability

uditor's Findin

eview all remassess agains

ing written re

red this issuety of the proection of thisits next meetin

entified and oAccount was JIS. The JIS As a Judge or

June 30, 2009

following un

he Child supsferred to the

mentation fromviewed to ideo activity in th

aintained whircuit Clerk sdisposition claw.

viewed the stawere noted d

66, should haperty Divisios closed in F

J$

$

ngs

maining casesst the defenda

esponse:

e to the Couovision in Locs fee and repng.

old liabilities opened in JuAccount is usrders monies 9, the JIS liab

identified am

pport, Munice JIS Accounm prior compentify the amhese accounts

ich can be idehould invest

cannot be de

atus of old casduring a revi

ave been turneon since the February 1997

June 30, 20092

2

7

s where a ant.

rt's Rules cal Court port their

in the JIS une 2006, sed for all held in a

bilities list

mounts at

cipal, and nt to close puter and mounts to s since the

entified to tigate any etermined,

ses on the iew of 30

ed over to defendant 7. After a

214,2645,652

45,132265,048

RRecommeendations

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Management A

year, the Unclaimedindividual;

Seven caseoffice was Circuit CleAttorney toCircuit Clemonies. Tmonies shoCircuit Clereceived on

Two cases the Unclaimby an attoCircuit Clattorney arProperty Ddocumentaoffice persowere paid monies ovmust be indto readily dpaid by an

he failure tppropriate, derocedure to sbursements

roper payeesccordance wit

he Circuit Cle

1 Condudetailethe listuniden

2 Routindisburs


Circuit Clerd Property D however, it a

es reviewed, waiting on fu

erk's office ho request claerk's office w

The last court ould be helderk had requen this case sin

reviewed, wimed Propertyrney. When lerk's office re made, inste

Division. Howation of attemonnel indicatthrough the

ver to the Undividually revdetermine theattorney.

to routinely eprives the st

routinely should be i

cannot be th state law.

erk:

ct a review d liabilities lit and disburse

ntified should

nely review lse monies as

rcuit

ort - State Au

rk's office nDivision if uappears some

totaling $117further clarifichas not recentarification onwas waiting order was re

d. There was sted further c

nce January 2

ith refunds pay Division befees paid byindicated co

ead of turningwever, the Circmpts to contted the monieattorney; thernclaimed Proviewed to dete amount of m

review liabtate, city, or review liabimplementedlocated, the

of unidentifiist is establishe monies as abe disposed o

liabilities and appropriate.

uditor's Findin

normally disbunable to lo cases are ove

7,570, indicatcation from thtly contacted

n these liabilifor a court

eceived in Junno documen

court directive008.

ayable totalingecause the couy attorneys arontinued atteg the monies cuit Clerk's oftact the atto

es could be durefore, the of

operty Divisiotermine the stmonies held b

bilities and others the us

bilities and . If disbursee monies sh

fied JIS liabihed the Circuappropriate. Aof in accordan

d work with .

ngs

burses monieocate the aperlooked.

ted the Circuhe court. How

d the Judges oities. In one order to di

ne 2003, indintation to inde. No monies

g $93, were nurt fees had bre to be refuempts to coover to the Uffice does notrneys. Circuue to the defeffice does noon. Because tatus, we werecause court

disburse mse of those m

make morement is poshould be dis

lity accountsuit Clerk shouAny monies rnce with state

the Court En

8

es to the ppropriate

uit Clerk's wever, the or Circuit case, the

spose the cating the dicate the s had been

not paid to been paid

unded, the ontact the Unclaimed t maintain

uit Clerk's endant but ot turn the

liabilities e not able fees were

monies as monies. A e timely ssible but sposed in

s. Once a uld review remaining e law.

n Banc to

A

3

Auditee's

3. Old CAccou

Respons

ircuit Feunts

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Management A

he Circuit Cle

1 We agris partwhich documnot readminiownersreach ato its unclaim

Due tohave thAs mana deternoted disburs

2 We agappropprocessreportsmanpowork wissues.

he Circuit Cleank accounts ccounts are spectively. T

ases filed befook office), re

006. The Circccount to invccounts had th

Company Company General IGeneral IIGarnishmeInvestmen

Total


erk provided t

ree. The childt of the monis further

ented that theeliable. Like istrations weship of the fua point wheretrue owner,

med funds.

o manpower ihe highest pronpower permrmination as in this aud

sements of $5

gree to revipriate disposis is made mos we generatwer to gener

with the court

erk needs to iand investmcomprised o

The designatifore or after Jespectively, acuit Clerk alsvestment acche following r

AccountIII

Ientnts

rcuit

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the following

d support andney collecteddiscussed bee previous ad

with other e will continuunds and retue there is no p

we will tran

issues we conobability of reits, we will wto its true o

dit, our wo5 Million dolla

iew outstandition of fundsore difficult ate are outsidrate and wort and the Circ

improve procments. The Co

of civil, crion of I and anuary 1, 199

and before theso transferredcounts. Thesreconciled ba

t

uditor's Findin

g written respo

d municipal md during preelow. Previo

dministrationssuch mone

ue to work urn it to the practicable honsfer the ba

ntinue to firsteturning the f

work the remaowners as soork in this ars to the true

ding liabilitis being held and time-conde JIS progrrk the reportscuit Attorney'

edures relatedompany, Geniminal, and II represents

99, (when thee implementa

d some moniee old circui

alances at Jun

RecJ

$

$

ngs

onses:

money cited inevious adminous audits hs’ financial reey held dueto determinetrue owner.

ope to returnalance to the

t work cases funds to its training cases oon as practi

area has ge owners.

ies to deteron closed ca

nsuming as thramming, ands. In addition's Office to re

d to five old cneral, and Gar

garnishments monies rece current Circ

ation of the JIes from the Ct fee and ine 30, 2009:

conciled BalanJune 30, 2009

3

31(

6,87,6

9

n the audit nistration, have well ecords are e to past e the true

When we the funds

e state as

where we ue owner. and make icable. As generated

rmine the ases. This he ad hoc d require n, we will esolve any

circuit fee rnishment t monies, ceived for cuit Clerk IS in June

Company I nvestment

nce

304,18767,761

389,812115,859(40,035)800,000637,584

3

3

.1 Inactive

.2 Bank re

Differenc

e accounts

econciliatio

ces and adju

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Management A

he Circuit Cl006. Althougalances by ap23, Twenty-Slerk still ha

nvestments. Accounts openeircuit Clerk inffice has attemlerk had one duce the liab

urrently the Cs time workin

ur prior audiystem and mabilities lists ot agree to finf fees collecabilities lists ank accounts t

Maintaining olunds and deprircuit Clerk s

nactive bank nidentified fun

he Circuit conciliations

he following conciliations

DifferencesreconciliatiJanuary 20indicated tpreviously Clerk's offdifferencesindicated twhich werreasons.


lerk's old fee gh the Circupproximately Second Judicis approxima

As noted in ed before Janndicated he dmpted to iden

contract empbilities of th

Circuit Clerk ong on the old

ts revealed nmanual case f

that had beenancial recordted that werfor the old acto the JIS ban

ld inactive acrives the stateshould attemp

and investmnds in accord

Clerk needsfor old bank

differences for the old ac

s totaling $3,ions. These 006 and priorthe differenc

properly refice began rs remained cthe differencere not posted

rcuit

ort - State Au

accounts havuit Clerk's o

$5 million sial Circuit, Cately $7.6 m

our prior renuary 1999 a

does not want ntify accurate ployee who e

hese accountsonly has one accounts.

numerous difffiles. The difn disbursed,

ds, negative bre not includccounts were nk account.

ccounts incree, city, and opt to identify ment accountdance with sta

s to improaccounts.

and adjustmccounts at Jun

,782,654 werdifferences r bank recones were bec

econciled to reconciling toconstant eaches could be cd to the old

uditor's Findin

ve had minimoffice has resince June 20Circuit Clerk

million in oldeports, the lare incompletto dispose ofliabilities on exclusively ws until the en

employee wh

ferences betwfferences incindividual lia

balances on thded on the not adjusted

eases the riskothers the useand distributets, dispose o

ate law, and cl

ove procedur

ments were none 30, 2009:

re added to bwere noted

nciliations. Ccause the ban

book balanco the book h month. Cicaused by fecomputer sys

ngs

mal activity seduced the r002 (Report Nk's Office), thd bank accoiabilities listte and inaccuf these monieeach case. Th

worked to idend of 2008; ho spends a p

ween the old cluded fees sabilities listed

he lists, and solists. In add

d for transfers

k of theft or me of those moe the funds hof any uncllose the accou

res related

oted on bank

book balancesand adjuste

ircuit Clerk nk accounts ces. After thbalance prop

ircuit Clerk es, bonds, anstem, or for

10

since June reconciled No. 2003-he Circuit ounts and ts for the urate. The s until his he Circuit entify and however,

portion of

computer shown on d that did ome types

dition, the s from old

misuse of onies. The held in old laimed or unts.

to bank

k account

s on bank d on the personnel were not

he Circuit perly, the personnel nd checks unknown

R

A

Old outst

Recomme

Auditee's

tanding chec

endations

Respons

TwCiM

•

•

Bacoar Foacou19 Foap Th 3.

3.

Th 3.

cks

s

se


Management A

Numerous $1,290,107miscellaneomiscellaneowire transf

When the bank accoucorrected otransfers fr$2,053,261

ank reconciliorrected on a re in agreemen

ollow up on occounts. At Jutstanding for999.

ollow up onppropriately d

he Circuit Cle

1 Attempaccounaccord

2 Ensureinvestishould checkslocateddisburs

he Circuit Cle

1 We agrthis authe opea resulrecords


miscellaneo7), were shous reconcilious reconcili

fers, and inter

Circuit Clerkunts to the J

on the old comrom the old b1, were shown

ation differentimely basis

nt.

outstanding cJune 30, 200r over one ye

n outstandingdisbursed to th

erk:

pt to identifynts, dispose ance with sta

e bank recogated and co

also follow should be vo

d. If the paysed in accorda

erk provided t

ree to continudit and previen items recolt, we must r

ds to determin

rcuit

ort - State Au

ous reconcilhown on bing item dateing items weest transfers.

k's office tranJIS bank accmputer systembank accountn on bank rec

nces and adjuto ensure ba

checks has no09, 4,227 chear. The olde

g checks is he payee or as

y and distribuof any unc

te law, and cl

onciliation dorrected on

w up on outoided and reiyees cannot bance with stat

the following

ue to work oious audits, thords of prior areview the ope the validity

uditor's Findin

ling items, bank reconcies back to 2ere deposit e

nsferred somecount in 200m. As a resultts to the JIS onciliations.

ustments shouank activity a

ot been perfohecks totalingest outstandin

necessary ts otherwise pr

ute the fundclaimed or ulose the accou

differences aa timely baststanding chessued to payebe located, tte law.

g written respo

on the old feehe State Audiadministratiopen items lisof each liabi

ngs

(a net amiliations. Th002. Examplerrors, check

e monies from6, liabilities t, reconcilingbank account

uld be investiand accountin

ormed for theg $232,983

ng check date

to ensure mrovided by st

s held in oldunidentified unts.

and adjustmsis. The Circecks. Old ouees who can bthe amount s

onses:

e accounts. Aitor has conclons are not rests and other ility listed.

11

mount of he oldest les of the k charges,

m the old were not

g items for t, totaling

gated and ng records

old bank had been

es back to

onies are tate law.

d inactive funds in

ments are cuit Clerk utstanding be readily should be

As cited in luded that eliable. As

financial

44. CourtBank A

t OrdereAccount

TwCiM

3.

Thbein19inthnofo

d ts


Management A

2 We aadjustm$3.5 mby theadmini

At the requesmillioncosts adistribumillion"adjust"investtrue ow At theAdminivendorprior tothe sofrecordsrecordsfinancicontrolsoftwarreflect is cost In addbank ahave cobalancfunds. outstan

here are seveeen taken. Tncludes 16 cas999, with somndicated a couhe monies anotified of theollowing conc


gree to inments and ma

million of the e office to istrations' fina

time of the 2ted by this C

ns of dollars and deposits.uted $5 milli

n dollars of tments" weretment" accounwners.

e time of coistrator (OSCr who createdo JIS. OSCA ftware progra

ds the transferds. Thus, the ial records, l of the officre program ctransfers mabeneficial to

dition, we areaccounts, andonfidence in

ce of the fundAs of the M

nding checks

eral old court The Decembeses totaling $

me cases datinurt order mus

nd the Presidiese cases. Focerns were not

rcuit

ort - State Au

nvestigate anake the approp

audit referencompensate

ancial record

2000 audit, wCircuit Clerkcollected by As noted inion of those the $1.3 mil

e made to refnts into JIS s

onversion to CA) entered ind the softwaredid not inclu

amming necesr of funds frodiscrepancienot reflecting

ce, unless Citchange to cr

ade from it intpay for that s

e voiding the d reissuing athe mailing a

ds to the StatMay 2010, by 834, totali

ordered banker 31, 2009,$1,551,786. Eng as far backst be issued ding Judge in

or the eightted:

uditor's Findin

ny bank acpriate correcnced "plug nu for the d

ds.

which began k, the office

previous adn this audit, funds to the

llion referencflect money tso as to distr

JIS, the Ofnto an agreeme we previousde in its agressary to refleom it into thees noted by tg those tranty funds are

reate entries to JIS. We arsoftware deve

old outstanda check to thaddress listedte Treasurer'we have reding $63,849.7

k accounts o court orderight of the ca

k as 1977. Thdirecting the ondicated the Ccourt ordered

ngs

ccount recoction if necessumber" was g

discrepancies

in late 1998held as "inv

dministrationssince 2002,

e true ownersced by the Atransferred fribute the mon

Office of Statment with thesly used for aeement with thect in the olde office's JISthe Auditor isfers, are ouexpended to

into the old re reviewing welopment.

ding checks ohe payee, prod. We will dis's Office as uduced the n75.

n which no ared bank accases originatee Circuit Cleroffice how toCourt En Bad cases revie

12

onciliation sary. Over generated

of past

8 and was vestments" s as court

we have s. Over a

Auditor as from these ney to the

tes Court e software ccounting he vendor

d financial S financial in the old utside the

o create a system to whether it

on the old ovided we sburse the unclaimed umber of

action has count list ed prior to rk's office o disburse anc is not ewed, the

R

A

Recomme

Auditee's

endation

Respons

TwCiM

•

•

Thap Thdeshof Th It repCoCoth Th Wthcithe LeOrNeofarlit It eaeapr

se


Management A

Four cases,for more ththey have n

One case, activity in contacted odocumenta

he failure toppropriate, de

he Court En Betermine the hould considef all court ord

he Presiding J

is the duty oeport to the Court can deteourt can requis should not

he Circuit Cle

We disagree. Te Court in a pted by the Steld in these se

egally it is therder from thevertheless, frf some attornere holding a dtigants, and st

should be noach case, sucharned, and thrior to 1999.


, totaling $86han 10 yearsnot contacted

with a balan2001. The Cione attorney

ation of these

o routinely reprives the sta

Banc and Circappropriate d

er requesting dered bank acc

Judge provid

of the CircuiCourt en banermine the apuire this by Abe necessary

erk provided t

The State Audposition not

tate Auditor teparate accou

e duty of the e Court to r

from time to teys as is eviddedicated bantill we mainta

oted that all h that the pre

hat each of th

rcuit

ort - State Au

6,297 at Decem. The Circuitthe Judge or

nce of $9,10ircuit Clerk's in 2009, regefforts could

eview inactivate, city, or ot

cuit Clerk revdisposition ofthe Circuit Ccounts.

ded the follow

it Clerk, as cnc of all Couppropriate d

Administrativey.

the following

ditor's positionconsistent withe parties whunts are repre

attorneys whrecover fundstime the Circudenced in sevenk account foain accounts f

interest earnevailing partyhe eight cases

uditor's Findin

mber 31, 200t Clerk's officattorney abou

1 at Decemboffice person

garding thesebe provided.

ve cases andthers the use o

view court ordf monies held

Clerk to period

ing written re

custodian, to urt ordered b

disposition of e Order of the

g written respo

n would placeith their dutieho may be enesented by att

o represent ths their client uit Clerk has eral files, andor the benefitfor those case

ned on these fy or parties ws cited by the

ngs

9, have had nce personnel ut these moni

ber 31, 2009nnel indicatede monies; how

d disburse mof those moni

dered bank acd. The Courtdically submi

esponse:

periodically bank accoun

f the monies e Presiding J

onse:

e the Circuit es. In each of ntitled to montorneys.

hese parties tis entitled todrawn to the

d the Court tht of a particues.

funds is segrwill receive the State Audito

13

no activity indicated

ies.

, last had d they had wever, no

monies as ies.

ccounts to t En Banc it a report

submit a ts, so the held. The

Judge, but

Clerk and f the cases ney being

to seek an o receive. e attention he fact we lar case’s

regated to he interest or existed

5

R

A

5. CircuiDisbu

Recomme

Auditee's

it Clerk'rsement

endation

Respons

TwCiM

ThClpudiyebi

AcDo ThthClsu Fomvaenbudocoanprstapr Thinan Th W Wcopo Thofve Fone

's ts

se


Management A

he Circuit Cllerk indicatedurchases, butsbursements

ears ended Juds/proposals

Seccounting serocket prioritiz

he Circuit Clhe docket prilerk, were sol

upport this.

ormal procurmanagement o

alue by contrnsure all parusiness of theollar amount omplete documnd reasons norocurement). andard biddinrofessional se

he Circuit Clncluding docund justificatio

he Circuit Cle

We agree and h

With respect toomputer softwolicy.

he Court needf an aging doendor from wh

or eleven yeaeeded basis. F


lerk does not d his informt not profesfrom the Ci

une 30, 2009 or documenti

ervice/Goodrvices zation system

erk indicatedioritization sle source purc

ement procedof resources aracting with trties are give office. Varioand type of

mentation shooted why the b

While profeng procedurervices to the e

lerk establishumentation ren for the vend

erk provided t

have reduced

o the two insware program

ded a softwarocket of felonyhom the office

ars the office For example

rcuit

ort - State Au

have a formmal policy reqssional servicircuit Clerk'sand 2008, m

ing sole sourc

$m

d the vendor csystem, devechases; howe

dures provideand help ensthe lowest anen an equal ous bidding apf purchase. Nould be maintbid/proposal essional servs, the Circuitextent practic

h formal proquirements redor selected.

the following

d to writing a p

stances cited:m, or accoun

re system for y cases. The se purchased t

has contractee, in 1999, w

uditor's Findin

mal procuremequires bids bces. We ides Special Intemade without ce providers:

2009 $ 26,5

45,0

chosen for acloped specif

ever, there wa

e a framewoure the Circu

nd best biddeopportunity

pproaches areNo matter whtained of all bwas selected

vices may nt Clerk shoulcal.

curement poegarding bids

g written respo

procurement

: neither the nting service

docketing tosystem was othe program.

ed for accounwe engaged fo

ngs

ent policy. Thbe solicited fentified the erest Fund dsoliciting co

20595 000

ccounting serfically for thas no docume

rk for the ecuit Clerk rec

ers. Bidding ato participa

e appropriate,hich approachbids/proposals(including so

not be subjecld solicit prop

licies and prs or proposals

onse:

policy for the

payment for es were outs

o expedite theonly available

nting servicesor accounting

14

he Circuit for major following

during the ompetitive

008 48,920

0

rvices and he Circuit entation to

conomical ceives fair also helps ate in the , based on h is used, s received ole source ct to the posals for

rocedures, s received

ese funds.

a unique ide office

e handling e from the

s on an as g services

6

6

6. Pre-Tr

.1 Bonds

rial Rele

TwCiM

frotimwhmowareco Thquprtimwo It ofin Thprdedecom SoprdoJuthsooffoamor20boho •

ease


Management A

om a CPA firme employee,hose positiononey," so as as no longe

estricted fromontract accou

he contract aualified as threvious accoume state emplorking the "o

should be nof interest earnterest and wi

he Pre-Trial rocedures relefendants to efendant and ollects approx

more in surety

ome bond amroperly authorocumented. Budge by court he Circuit Cleome misdemef release and or the PTR Comount and typr types, if the 007, the Presond amount aour. The follo

Four bondoriginally indicate a indicated anew order the Judge anot approv


rm on an hou, we contrac

n was eliminato return it tr available

m hiring a stantant.

accountant, whe previous cuntant. This cloyee, when wld money" to

oted that to danings to the Cth a steep dec

Release (Pated to the aid the Judgprocess bon

ximately $17bonds.

mounts and rized or autho

Bond amountsorder. All bo

erk's office. Teanor and all

inform the Pommissioner tpe (if no ordebond transac

siding Judge after unsuccesowing concern

ds reviewed wordered by tJudge approva $50,000 cawas signed b

approving a $e the change

rcuit

ort - State Au

rly basis. Latcted for accouted. That formto it true ownto perform te paid accou

whose selecticontract accocontract accouwe were ablereturn it to it

ate the office hCity, despite acline in the in

PTR) office collection ofge in determ

nds during no5,000 annual

types (i.e., corization for ts and types aond orders areThe Court Efelony cases

PTR office ofto contact theer on file) andction occurs dgranted appr

ssfully attempns were noted

were set atthe Judge. Thved the changash or properby the PTR C$50,000 suretto the bond ty

uditor's Findin

ter, due to a lunting servicmer employeener. When thasuch service

untant, we so

ion is noted untant and wuntant was la

e to hire him, t true owner.

has transferr reducing bal

nterest rate pa

needs to if bonds. PTR

mining the boon-business hlly in cash b

cash, propertthe bond acceare required te to be posted

En Banc adoprequiring a J

f the decisione Duty Judge d changes to during non-buroval for the pting to contad during a rev

a different ahere was no ge. For one crty bond wasCommissionerty bond. The ype on this ca

ngs

loss of a stateces from the e was workingat contract aes, and we wought another

in this audiwas paid lessater employedand his dutie

ed $2.5 milliolance on whicaid.

improve poliR personnel ond to be sehours. The PTonds and sig

ty, or suretyepted is not ato be establisd to the case pted a PTR pJudge set the n. The policyfor approval ordered bondusiness hoursPTR office

act a Duty Judview of 11 bon

amount and evidence av

case, the Judgs required; hor (with her inJudge indicat

ase.

15

e paid full employee g "the old ccountant were still r qualified

it was as s than the d as a full es include

on dollars ch to earn

icies and interview

et for the TR office

gnificantly

y) are not adequately shed by a docket by policy for condition

y provides of a bond

d amounts s. In April to set the dge for an nds:

type than vailable to ge's order owever, a nitials) for ted he did

6.2 Receipts

TwCiM

•

•

ThJuofdobo Prexreof Prnethisswe •

•

Toof


Management A

For two cahad not beapproved bposted to reviewed modificatioCircuit Cleoffice untilwas stampmodificatioresult, the not alwaysthe amountused.

The PTR oadopted by

he errors notudge formed ffice proceduroing, and requond company

roper approvxplain bond acorded and fo

f unauthorized

rocedures andeed improvemhe Circuit Clesues approximere noted dur

There is transmittedreconciled

The PTR oslips issuesequence, w

o adequately f funds, the nu


ses reviewedeen reviewed by the Judgecase docketswere never

on was not perk indicated l he called anped as receon orders werbond amount

s used when tt and type of

office does noy the Court En

ted above allan Ad Hoc

res, asked lawuested the Mand any agen

val/authorizatiamounts and tforwarded to td bond types

d controls foment. Monieserk's office dmately 350 r

ring a review

no independd to the Circto amounts tr

office does noed. In additiowhich causes

safeguard recumerical sequ

rcuit

ort - State Au

, PTR personto determine. In addition

s on a timelyposted to

posted until 9this bond mo

nd requested ieived. No ore not receivet and type orthe bond is acbond set by t

ot use the bondn Banc.

l related to oBond Comm

w enforcemenMissouri Depa

nts acting on i

ion and adetypes are necethe Circuit Cand modifica

or monies cos collected byduring normareceipt slips of receipt slip

dent review cuit Clerk's oransmitted or

ot account foron, receipt sdifficulties in

ceipts and reduence of recei

uditor's Findin

nnel indicatede the correct b, some bond y basis. Threthe case do

9 days after odification wt from the PTone could ded by the Circrdered by the ccepted by ththe Duty Judg

d forms appro

one bond committee to revnt to investigartment of Insits behalf.

equate documessary to ensu

Clerk's office, ations.

ollected duriny the PTR ofal business hannually. Th

ps issued by t

to ensure office. Receip

the Circuit C

r the numericslips are notn accounting

duce the risk oipt slips issue

ngs

d the case docbond amountmodification

ee bond modocket and oit was appro

was not receivTR office on tdetermine wcuit Clerk's of

original casehe PTR officege or the PTR

oved in the PT

mpany. The view Pre-Triaate for possibsurance inves

mentation whure bonds areand to reduc

ng non-businffice are transhours. The PThe following the PTR offic

receipts are pt slips issueClerk's receipt

cal sequence t issued in nfor all receipt

of loss, theft, ed should be a

16

ket or file t and type ns are not difications one bond oved. The ved by his the date it

why bond ffice. As a e Judge is e. Instead, R office is

TR policy

Presiding al Release ble wrong stigate the

hich fully e properly ce the risk

ness hours smitted to TR office

concerns e:

properly ed are not t slip.

of receipt numerical t slips.

or misuse accounted

R

A

Recomme

Auditee's

endations

Respons

TwCiM

foiss Th 6.

6.

Th 6.

s

se


Management A

or properly ansued by some

he Court En B

1 Ensurefor boamounalso enCourt EMissou

2 Requirsequentransm

he Presiding J

1 The Prwhich minterimreleaseadopteour costatutesenterinCommiphone fjudge csettingsauthorCommidiscussbe reactransfedated Presidireleasepretriafor ensand mobut thenow acreleaseand juCommi


nd amounts treone independ

Banc and Cou

e proper apprond amount

nts/types. The nsure the PTEn Banc shouri Departmen

re an indepence of receipt

mitted to the C

Judge provid

residing Judgemet several ti

m reports. The commissioned by the courourt be provis pertaining t

ng orders pertittee also refor the use ofcould reviews, so that thizing a warraittee also recsions with theched with the

erred to the CJune 10, 2

ing Judge issue manual acal release masuring properodifications. e most significcept conditioe commissionudges accept ittee believes

rcuit

ort - State Au

ransmitted shdent of the rec

urt Administra

roval/authorizts and typeCourt En Ba

R policy is pould continue nt of Insuranc

endent reviewslips issued ircuit Clerk's

ded the follow

e appointed aimes over the he Committen comply wrt en banc in 2ided with a to modifying ctaining to ord

ecommended f the evening

w complaints ere would be

ant and settincommended te City of St. Le City for theCity's division2010, the Cue an adminis

ccompanying anual. The rer approval/auThere are sevicant is that pons of releas

ners accept cthe conditio

s that there

uditor's Findin

hould be recoceipt process.

ator:

zation is obtaes, and moanc and Courtproperly folloto assist law

ce with invest

w to accounand ensure aloffice.

ing written re

an Ad Hoc Bopast few mon

ee recommenwith the pre2005, and thasummary of conditions of ders modifyinthat the couand weekendseeking arree a verifiable

ng a bond hadthat the PresiLouis to the ee pretrial relen of correctio

Committee restrative ordertheir report

evised manuathorization foveral changepretrial release in all caseonditions of

ons of releasee are advan

ngs

onciled to rec.

ained and doodifications t Administratowed. In add

w enforcementigating the bo

nt for the nll monies col

esponses:

ond Review Cnths and issuended that theetrial releaseat each of thef applicable rf release and ang such condiurt purchased duty judge sest warrants e record thad actually doniding Judge eend that an aease commissons. In its finecommended r that the 201t supersede al includes pror bond amoues made in thease commissioes. At presenrelease in soe in other c

ntages in ha

17

ceipt slips

ocumented to bond

tor should dition, the nt and the onds.

numerical llected are

Committee, ed several e pretrial e manual e judges of rules and a form for tions. The

e a smart so that the and bond

at a judge ne so. The enter into agreement sion to be

nal report, that the

10 pretrial the 2005 rocedures unts, types e manual, oners will t, pretrial

ome cases ases. The

aving this

TwCiM

6.


Management A

functioprocedwhen tcontempreparthe daysheriff hopes tpublic.

The PDepartconcerfunctioelimina PretriapretriaDepart

2 A recoperiod non-bu The leaon the night's sealed deposit The Prand dufor the depositHoc Brecommfinal pu Prenumare useagain ddate orindividThe nuCompllocatedlead AP


on performed dures will be cthe same pe

mplates that cred to meet thy or time, an

f and the divisthat their wor

residing Judtment of Prning the tranons in an effoate duplicatio

al Release emal release mtment of Insur

nciliation of (FY08 and F

usiness hours

ad Assistant Pnext businessShift Status deposit envelts to the Circu

retrial Releasuring this aud

Bond Cash Rted by decentBond Reviewmendations aublication of

mbered, threeed, in date odirected to usrder and numdually numberumber identifieted cash red on the 1st fPRC on duty

rcuit

ort - State Au

d by the sameconsistent anrsons do thi

confined pershe conditions nd urge the

sion of correcrk will prove

dge is engagPublic Safetynsfer of all orrt to streamli

on of services.

mployees weremanual, untirance comple

approximatelFY09), showewere transmi

Pretrial Releas day, will veReport Shee

lope(s) collecuit Clerk Cas

se Manual hadit period. A Receipts and Dtralized office

w Committeend observatiothe Manual.

e-part, NCR/porder and in se one receip

merical sequenred and seale

fies the receipeceipt books floor of the Cin the Pretria

uditor's Findin

e persons in d the work wis work all tons be releasof release sePresiding Ju

ctions to ensurto be of benef

ged in discusy and Divisr part of the cine the pretri.

e again direcil further neted its investi

ly 700 receiped that all mitted to the Ci

ase Commisserify that the eet, and the rected, reconcilshier.

as been undewritten draft Deposit slipses, was provie. The Couons made by t

pressure formnumerical se

t book at a tince. These reced envelopes fpt number seq

will be storCarnahan Coual Release Off

ngs

all cases, sowill be perform

the time. Thsed wheneveret by Judges, udge to meetre this. The C

efit to the cou

ssions with tsion of Cocourt's pretriaal release pro

cted to follownotice. The igation.

pts for the 2-yonies collecteircuit Clerk's

ioner (APRC)entries on theeceipts attachle before deliv

er review bothprocedure, to

s that are collided to the C

urt will conthe State Aud

mat cash receequence. APRime and use rceipts will befor future tranquence to be ured in a securthouse (CCffice and a log

18

o that the med better e manual r they are whatever

t with the Committee rt and the

the City's orrections, al release ocess and

w the 2005 Missouri

year audit ed during office.

C) on duty, e previous hed to the vering the

h prior to o account lected and Court's Ad nsider all ditor in the

eipt books RCs were receipts in e stored in nsactions. used next. cure area

CH) by the g/index of

TwCiM


Management A

all utiretentio

The Caenvelopon thecompleis attacenvelopCash RAPRC.writtenPre-nureconc(CJC) daily S The Ccount tthe BaPaymeverify receiptautomainvolviif thereattentio The thrsignatuautomaeach bReleasdate orarea w If the Systemprenumthat thereceiptdefendnumberautoma


lized cash ron purposes.

ash Receipt npe that is sea

e Bank Depoeted by the APched to the ppe of cash. TReceipt num The Bank D

n on the sealumbered Cascile. In additio

will attach aShift Status Re

Circuit Clerk'sthe cash in thank Deposit ent Receipt fothat all infort from the Cated receipt aing cash will be is still a dison of the Cou

ree documenture, the prenated Cash Pabond, and are’s Cash Recrder by calen

within the CCH

state-wide cm (JIS) permitmbered Pretrie PTR Receipt. Since bond

dant's name, nr in the Cleated receipt is

rcuit

ort - State Au

eceipt books

number will baled by the Aosit Log ShePRC for each renumbered C

These three dombers and th

Deposit Log led deposit ensh Receipt (yon, the APRCa copy of theeport Sheet.

s Cashier wihe presence oLog Sheet a

or each separrmation is coCircuit Clerkand leaving thbe counted agscrepancy, thurt Administra

ts, the Bank Dnumbered Caayment Receipre kept in daceipt. These sndar year, anH Pretrial Re

court softwarts, the Circuiial Release (Ppt number prid money panot the name

erk's system ws attached to

uditor's Findin

s in storage

be documentePRC acceptinet. A Bank cash collecti

Cash Receiptocuments idee cash amouSheet amou

nvelope of ca(yellow), copyC on duty in te Bank Depo

ill open the of the APRC. and generaterate bond de

orrectly recork's Cashier he Cashier's wgain by the Cis will be broator.

Deposit Log Sash Receipt (yipt (white) arate order bystapled documnd retained folease Office.

re system, thit Clerk's Ca

PTR) Cash Reints out on th

aid by the sue of the payewould add tothe bond kep

ngs

will be reco

ed on the casng the cash bDeposit Logion to be depot along with tentify the prenunts collectent, the dollaash collected

py amount shthe City Justiosit Log Shee

deposit enveThe Cashier

e an automaeposit. The Arded on the a

before accepwindow. Disc

Cashier and Aought to the i

Sheet with the (yellow) copyre stapled togy the date ofments are the

for 5 years in

he Justice Infashier should eceipt numberhe automated urety is listeee, having tho the audit t in the PTR o

19

orded for

sh deposit bond, and

g Sheet is osited and the sealed numbered

ed by the ar amount d, and the hould all ice Center et to their

elope and r will sign ated Cash APRC will automated epting the crepancies PRC, and

immediate

Cashier's y, and the gether for f Pretrial en kept in n a secure

formation enter the

r in JIS so Cashier's

ed in the his receipt trail. The office.

7

7

7

7. Proba

.1 Manual

.2 Unident

ate Divisi

receipt sli

tified moni

TwCiM

Th Wtoandedo AfcoatcoThmo ImtoDico ThenofnoissDi Toofrevo Wthstath Thcitattmun

ion

ips

ies


Management A

he Circuit Cle

We agree. In A the Clerk's of

nd receiver. Weveloped andocuments that

fter the Courompared filesttorney, and ompanies evehere is no quodifications.

mprovement i manual receivision collec

opies, and jud

here is no indntered into thef some voideormally postesued when thivision issues

o adequately f funds, manuviewed by s

oided manual

While bank reche JIS accounated she is aw

hese monies fo

he failure to ty, or others ttempt to dete

monies cannotnidentified mo


erk provided t

August 2009 woffice and recWe were unabd maintain tt we receive fr

rt created an in which a bheard in a c

entually wroteuestion as to

is needed in Peipt slips issucts approximadgments.

dependent reve JIS and subed manual reed to the JIS he cashier or s approximate

safeguard recual receipt ssomeone indreceipt slips

conciliations nt has an unidware of the uor over 2 year

routinely disbthe use of thoermine the prot be identifieonies as prov

rcuit

ort - State Au

the following

we tried to inieived by the Cble to obtain sto date a Cfrom PTR.

ad hoc combond modificacourtroom. Ine the bond fthe timelines

Probate Divisued and unidately $280,00

view to ensurbsequently deeceipt slips w

as received; computer sy

ely 300 manu

ceipts and redslips issued sdependent of should be pro

are prepared dentified balaunidentified frs.

burse moniesose monies. Thoper dispositi

ed, the Probaided by vario

uditor's Findin

g written respo

itiate a list ofClerk's office,such a verifie

Clerk's office

mittee to looation was soun those casesfor the modifss and accura

sion policies adentified mon00 annually fo

re manual recposited. In adwere not ma

however, mystem is not aal receipt slip

duce the risk oshould be rec

the receipt operly mutilat

and reconcileance of $8,12funds and has

s as appropriahe Probate Clion of uniden

ate Division ous statutory p

ngs

onse:

f PTR docume, verified by ted list. In resp

verified list

ok into PTR iught by the des a multitudefied amount acy of record

and procedurnies held. Thor filing and

ceipt slips areddition, originaintained. Rec

manual receiptavailable. Thps annually.

of loss, theft, corded in the

process. In ted and retain

ed to lists of 24. The Probs attempted t

ate, deprives lerk should contified moniesshould dispo

provisions.

20

ents given the sender ponse, we t of PTR

issues, we efendant's e of bond and type.

ding those

res related he Probate

case fees,

e properly nal copies ceipts are t slips are

he Probate

or misuse e JIS and

addition, ned.

liabilities, bate Clerk o identify

the state, ontinue to s. If these

ose of the

R

A

8

Recomme

Auditee's

8. Juven

endations

Respons

ile Divis

TwCiM

Th 7.

7.

Th 7.

7.

CoThreof •

• Toofbemin

s

se

sion


Management A

he Probate Di

1 Requirthey arvoided

2 InvestiFurthermonies

he Probate Co

1 New PmanuaSupervmanua

2 The PdetermProbatunidenaudit. to the S

ontrols over rhe Juvenile stitution; how

ffices.

The Juvenithe field ofpayment fomoney ordmaintainedmoney ordcopy of thdocumente

Money ord

o adequately f funds, officie prepared wh

maintained. Prndependent of


ivision:

re an indepenre recorded

d receipt slips.

igate and resor, the Probats as provided

ommissioner/

Procedure: Oal receipt. All visor and enal receipts mus

Probate Divismine the propte Clerk wastified funds On April 6, 2State of Misso

receipts initiaDivision c

wever, not a

ile Division iffices are tranorms, which ders are reced. The originders received,e payment fo

ed in the case

ders are not re

safeguard recial prenumberhen monies arocedures shf the receipt p

rcuit

ort - State Au

ndent review in the JIS an.

olve the unidete Division sby state law.

/Clerk provid

Only in an eCashier issu

tered into JIst be maintain

sion spent oper dispositios able to idewith the exc2010, the remouri-Treasure

ally collected collects apprall of these m

s unable to ensmitted to thdo not have ived by field

nal payment , to the Juvenorm is filed inotes.

estrictively en

ceipts and redred duplicate are initially rhould also bprocess to en

uditor's Findin

of manual rnd maintain

entified balanshould dispo

ded the follow

emergency wued receipts mJIS. All origined.

over two yeaon of the un

entify the proception of $8maining $8,12er – Unclaime

in field officroximately $monies are c

nsure all monhe Restitutionduplicate co

d offices, andforms are trnile Divisionin the case fi

ndorsed imme

duce the risk oreceipt slips/

received or a be establishensure receipts

ngs

receipt slips original cop

nce in the JISose of all un

ing written re

will a cashiermust be approinal copies o

ars in an anidentified fuoper dispositi8,124 identifi24.00, was tred Property D

ces need impr$13,700 annucollected by

ney orders ren Office. Unnopies, are issud a receipt lransmitted, aln Restitution ile and the pa

ediately upon

of loss, theft, /payment form receipt log s

ed requiring are transmit

21

to ensure pies of all

S account. nidentified

esponses:

r issue a oved by a of voided

attempt to unds. The ion of all ied in the ransferred Division.

rovement. ually for the field

ceived by numbered ued when log is not long with Office. A ayment is

receipt.

or misuse ms should should be someone

tted to the

R

A

CiRe

Recomme

Auditee's

ircuit Cleesponse

endation

Respons

erk's Ove

TwCiM

Reen Thbeamal Th Ofthcofrodith Thmereeffprad Thmere ThforeofiminthbuinCi Th FoinwemathTh

se

erall


Management A

estitution Ofndorsed imme

he Juvenile De prepared or mounts transmso endorse m

he Presiding J

f the $13,700e City, appr

ollected in theom a privateistributed by te Restitution

he recommeneeting held

eceipt books ffective Marchrenumbered ddressed and

he Restitutioneeting with t

estitution proc

he immediatllowing our A

estitution spref the prenummmediate log

dependent pee money orde

usiness day toteroffice maiity's general l

he Circuit Cle

or the past el helping thise instituted aany other impe initial audhrough this pa


ffice. In addediately upon

Division requa receipt log

mitted to the Rmoney orders i

Judge provid

0 received anroximately $3e field unit offe non-profit the court to voffice and no

ndations abovwith the statwere immedh 29, 2010, wreceipts. Thuhas been in p

n proceduresthe auditor acedures imple

te restrictiveApril, 2010, meadsheet withmbered receipg of monies erson other ther, secured ino the restitutioil. The Businledger on a m

erk provided t

leven years th office impro

a computerizemprovements tdit as a "bluartnership we

rcuit

ort - State Au

dition, monereceipt.

uire official pg be maintainRestitution Oimmediately u

ded the follow

nually in the 3,500 of thatffices. The rem

corporation victims. Checkot to the two fi

ve were articte auditor re

diately purchawhen the audus, the prenplace for over

s were updatand sent to thement all of th

endorsemenmeeting with thin one workiipt stays in

received anhan the Deputn a locked conon office by t

ness Office remonthly basis.

the following

he State Audiove its financed financial rto our procedue print" to e have made g

uditor's Findin

ey orders sh

prenumbered ned and recon

Office. The Juupon receipt.

ing written re

Restitution at is money pmaining fund

PayBack, Iks from PayBfield offices.

culated durinegarding resased and pla

ditors first alenumbered rer two months.

ted followinghe auditor onhe auditor’s r

nt was implthe auditor. Ming day of pathe receipt

nd receipts ty Juvenile Ofntainer, and hthe staff membeconciles the

g overall writt

tor's office hacial record kerecord of crimdures using mconstruct ougreat progres

ngs

hould be res

duplicate recncile receipt ruvenile Divisi

esponse:

account depospaid by juve

ds are paid toInc., and theBack, Inc. go d

ng an April stitution. Prenaced in the ferted us to thceipt issue

g our April 2n May 3, 201recommendati

lemented imMonies are lisayment receip

book constiare witnesse

Officer (DJO) hand-delivereber assigned

e spreadsheet

ten response:

as played a meeping. Over minal cases, amost of the fir finance depss from the in

22

strictively

ceipt slips records to on should

sited with eniles and the court

en further directly to

28, 2010, numbered field units e issue of has been

28, 2010, 10. Those ions.

mmediately sted in the pt. A copy tuting an ed by an accepting

ed the next to deliver

t with the

major role the years

and made findings of epartment. itial audit

TwCiM

whauth


Management A

hich containeudit’s 8 recome initial audit


ed 51 recommmmendations,t where we ha

rcuit

ort - State Au

mendations, n, of which 5 ave made sub

uditor's Findin

numbering ovare ongoing

bstantial prog

ngs

ver 100 pagelong term iss

gress.

23

es, to this sues from

TCO

P

Twenty-City of SOrganiz

ersonnel

-SecondSt. Louiation an

TwCiOr

Thcir7 coClDi AtSt

CiCiCiCiCiCiCiCiCiCiCiCiCiACiCiCiCiCiCiCiCiCiAAAAAACiCi

At

d Judiciais nd Stati

wenty-Secondity of St. Lourganization an

he Twenty-Sercuit consistsassociate jud

ommissionerslerk, Court Aivision.

t June 30, 20t. Louis, were

ircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dssociate Judgircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dircuit Judge, Dssociate Judgssociate Judgssociate Judgssociate Judgssociate Judgssociate Judgircuit Judge, Dircuit Judge, D

t the beginning o

al Circu

istical In

d Judicial Ciruis nd Statistical

econd Judicias of 24 circuitdges, and 5 , the Twenty

Administrator,

09, the judgee as follows:

Title Division 1 Division 2 Division 3 Division 4 Division 5 Division 6 Division 7 Division 8 Division 9 Division 10 Division 11 Division 12 Division 13

ge, Division 1Division 15 Division 16 Division 17 Division 18 Division 19 Division 20 Division 21 Division 22 Division 23

ge, Division 2ge, Division 2ge, Division 2ge, Division 2ge, Division 2ge, Division 2Division 30 Division 31

of each calendar

uit

nformat

rcuit

Information

al Circuit inclut judges, one commissione

y-Second Jud Jury Supervi

es of the Twen

DaMiJohJulMaMiJohAnMaPhBryDeSte

4 ThRoJoaDaRoLisDoThThTim

4 Eli5 Pau6 Ca7 Th8 Ba9 Mi

JimEd

year, the judges

tion udes only theof whom servers. In additidicial Circuitisor, Juvenile

nty-Second Ju

avid L. Dowdichael K. Mulhn Garvey lian L. Bush ark H. Neill ichael P. Davhn J. Riley ngela T. Quigargaret M. Ne

hilip D. Heagnyan L. Hetten

ennis M. Schaeven R. Ohmehomas C. Clarobin Ransom an L. Moriartavid C. Masonobert H. Dierksa Van Ambuonald L. McChomas C. Gradhomas J. Frawmothy J. Wilsizabeth B. Houla P. Bryant

alea Stovall-Rheresa Countsarbara Peeblesichael F. Stelzmmie Edwarddward Sweene

s may switch div

e City of St. Lves as presidiion to the jut includes th

e Division, an

udicial Circu

Name d, Presiding Jullen

vid

gless eill ney nbach aumann er rk, II Vannoy

ty n ker, Jr. urg

Cullin dy

wley son ogan t

Reid s Burke s zer

ds ey

visions.

24

Louis. The ing judge, udges and he Circuit nd Probate

uit, City of

udge

F

C

inancial In

Caseload In

nformation

nformation

TwCiOr

AtanSt

CoCoCoCoCoCiCoPrJuJu

Pr

(1)

Refo

CiPrJu

Frca

CiCrJuPr

n

wenty-Secondity of St. Lourganization an

t June 30, 20nd certain otht. Louis, were

ommissioner,ommissioner,ommissioner,ommissioner,ommissioner,ircuit Clerk ourt Adminisre-Trial Releaury Supervisouvenile Office

Administrarobate Office

) Mary Catherreplace this pregarding thBanc is consresponsibilitstreamline th

eceipts of theollows:

ircuit Clerk robate Divisiouvenile Restitu

Total

rom the Officase filings of t

ivil riminal

uvenile robate

Total

d Judicial Ciruis nd Statistical

009, the comher personnel e as follows:

Title , Probate Div, Drug Court, Family Cour, Drug Court, Family Cour

trator ase Commissir

er and Assistaator Manager

rine Moran retireposition. As of Je possible reorgasidering transferrties to the Deparhe process.

e Twenty-Sec

Court Office

on ution

ce of State Cthis judicial c

rcuit

Information

mmissioners, Cof the Twen

ision PatJam

rt AnMi

rt TimMaHe

ioner MaMi

ant Court Ka

San

ed in April 2010June 8, 2010, theanization of the ring some or all

rtment of Public

cond Judicial

e

Courts Admincircuit were as

Circuit Clerknty-Second Ju

trick J. Connames Sullivan nne-Marie Claichael Noble m Finnigan ariano V. Favelen D. Haskinary Catherineichael Devereathryn S. Herm

ndra Lombar

0. The court doese court is still in Pre-Trial Releasof the Pre-Trial Safety, Correcti

Circuit, City

Year E$

$

nistrator Misss follows:

Year E2009

35,277 10,871

1,154 1,069

48,371

, Court Admudicial Circui

Name aghan

arke

vazza ns

e Moran (1) eaux man

do

s not currently pdiscussions withse office. The CoRelease office

ions Division, in

y of St. Louis

Ended June 323,305,586

281,19213,676

23,600,354

souri Judicial

Ended June 3020

33,6613,26

1,4094

49,28

25

ministrator, it, City of

lan to h the city ourt En

n order to

s, were as

30, 2009

l Reports,

0, 008 68 64 09 46 87

22nd judicial circuit court audit

Documents