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
Susan Montee, JD, CPA Missouri State Auditor
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
Susan Montee, JD, CPA Missouri State Auditor
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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o adequately f funds, the umerical sequollected are r
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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
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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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endations
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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
d Judicial Ciruis Advisory Repo
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
rcuit
ort - State Au
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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1 We agroffice'sand acThis iscontrolinstancespeciaissued order frame.
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Even threviewtraces ensure this resevery r
It shouthan 1%audit p
3 We agragainsbut diddefendreimbu
We knoare ovnot bewent towitnesscompendoes n
d Judicial Ciruis Advisory Repo
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
rcuit
ort - State Au
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
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2. JusticSystem
.1 Unident
.2 Old liab
e Informm Accou
tified liabil
bilities
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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
d Judicial Ciruis Advisory Repo
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
rcuit
ort - State Au
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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wenty-Secondity of St. Lou
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
d Judicial Ciruis Advisory Repo
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
d Judicial Ciruis Advisory Repo
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
ort - State Au
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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ons
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wenty-Secondity of St. Lou
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.
d Judicial Ciruis Advisory Repo
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
wenty-Secondity of St. Lou
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
d Judicial Ciruis Advisory Repo
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
wenty-Secondity of St. Lou
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
d Judicial Ciruis Advisory Repo
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
wenty-Secondity of St. Lou
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.
d Judicial Ciruis Advisory Repo
, 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
wenty-Secondity of St. Lou
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
d Judicial Ciruis Advisory Repo
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
wenty-Secondity of St. Lou
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
d Judicial Ciruis Advisory Repo
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
wenty-Secondity of St. Lou
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
d Judicial Ciruis Advisory Repo
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
wenty-Secondity of St. Lou
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
d Judicial Ciruis Advisory Repo
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.
wenty-Secondity of St. Lou
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
d Judicial Ciruis Advisory Repo
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
wenty-Secondity of St. Lou
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
d Judicial Ciruis Advisory Repo
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
wenty-Secondity of St. Lou
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
d Judicial Ciruis Advisory Repo
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
wenty-Secondity of St. Lou
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
d Judicial Ciruis Advisory Repo
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
wenty-Secondity of St. Lou
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
d Judicial Ciruis Advisory Repo
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
wenty-Secondity of St. Lou
Management A
hich containeudit’s 8 recome initial audit
d Judicial Ciruis Advisory Repo
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
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