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Buckner, MO —
The state auditor has raised concerns about the Municipal Court in Buckner, although the city says the issues have been addressed.
In a report released Monday, State Auditor Thomas A. Schweich gave a city’s municipal court a rating of “fair,” meaning the court “needs to improve operations in several areas” and do so quickly. He said there are deficiencies in internal controls but “no significant noncompliance with legal provisions.”
Schweich’s reports carry one of four overall ratings: excellent, good, fair or poor. The auditor’s office noted that another audit of the city itself is still under way.
The specific issues with the court:
• Receipts need to be deposited in a timely manner, which the court says has been done. Auditor’s office staff did a cash count on Jan. 19 and found 28 days of undeposited funds – $24,467, including $21,512 in court costs and fines and $2,955 in bonds.
• Bank reconciliations for the bond account have not been timely or complete. The bank reconciliation from last September showed a book balance exceeding the adjusted bank balance by $2,063. “Reasons for this difference were not investigated and an adjusting entry for that amount was made in January 2012 by the city to reduce the bond account balance,” the report says.
The auditor recommends better documentation, and the Municipal Court judge, Don Lograsso, said in his response to the findings that that has been done.
• The auditor recommended that the prosecuting attorney provide a signature on all amended tickets. “Without better oversight over the disposition of tickets written, the risk of improper handling of tickets and related monies increases,” the report says. Lograsso said he’ll require that the prosecuting attorney initial tickets that are amended via email or mail.
• A detailed list of liabilities to the reconciled bank balance is needed. Lograsso said a monthly report goes to the city administrator.
• The auditor wanted the police and the court to set up procedures to account for the numeric sequence of bond forms, something Lograsso said has been implemented.
• The auditor want periodic and documented reviews of court records done by someone independent of the accounting functions. Lograsso said the court has worked with the city “and believes such implementation has been accomplished.”
The state auditor has raised concerns about the Municipal Court in Buckner, although the city says the issues have been addressed.
In a report released Monday, State Auditor Thomas A. Schweich gave a city’s municipal court a rating of “fair,” meaning the court “needs to improve operations in several areas” and do so quickly. He said there are deficiencies in internal controls but “no significant noncompliance with legal provisions.”
Schweich’s reports carry one of four overall ratings: excellent, good, fair or poor. The auditor’s office noted that another audit of the city itself is still under way.
The specific issues with the court:
• Receipts need to be deposited in a timely manner, which the court says has been done. Auditor’s office staff did a cash count on Jan. 19 and found 28 days of undeposited funds – $24,467, including $21,512 in court costs and fines and $2,955 in bonds.
• Bank reconciliations for the bond account have not been timely or complete. The bank reconciliation from last September showed a book balance exceeding the adjusted bank balance by $2,063. “Reasons for this difference were not investigated and an adjusting entry for that amount was made in January 2012 by the city to reduce the bond account balance,” the report says.
The auditor recommends better documentation, and the Municipal Court judge, Don Lograsso, said in his response to the findings that that has been done.
• The auditor recommended that the prosecuting attorney provide a signature on all amended tickets. “Without better oversight over the disposition of tickets written, the risk of improper handling of tickets and related monies increases,” the report says. Lograsso said he’ll require that the prosecuting attorney initial tickets that are amended via email or mail.
• A detailed list of liabilities to the reconciled bank balance is needed. Lograsso said a monthly report goes to the city administrator.
• The auditor wanted the police and the court to set up procedures to account for the numeric sequence of bond forms, something Lograsso said has been implemented.
• The auditor want periodic and documented reviews of court records done by someone independent of the accounting functions. Lograsso said the court has worked with the city “and believes such implementation has been accomplished.”
