July 2012

CITIZENS SUMMARY

Thomas A. Schweich

Missouri State Auditor

Findings in the audit of the Sixteenth Judicial Circuit, City of Buckner Municipal Division

Bond Controls and Procedures

The city does not perform complete and timely bank reconciliations for the

bond account. When the September 2011 bank reconciliation was completed

the book balance exceeded the adjusted bank balance by $2,063. Reasons

for this difference were not investigated and in January 2012 the city

adjusted the bond account book balance for that amount. Lists of liabilities

are not prepared and compared to the reconciled balance of the bond

account. At our request, the Court Administrator prepared a list of open

bonds as of January 31, 2012, and the reconciled bond account balance

exceeded identified liabilities by $22,155. Bond forms are not issued

numerically, and the Court Administrator does not account for the numerical

sequence of bond forms received, which increases the risk of loss, theft, or

misuse of bond monies.

Receipting Controls and Procedures

Accounting duties are not adequately segregated. The Court Administrator

performs all duties related to the collection of fines, costs, and bonds, and

neither the Municipal Judge nor other city officials provide adequate

supervision or review of the Court Administrator’s work. Municipal court

receipts are not deposited timely or intact. During a cash count, auditors

identified $24,467 of undeposited monies on hand, including $14,566 in

cash, representing 28 days of receipts. In addition, receipt slips are not

always issued immediately, and checks and money orders are not

restrictively endorsed immediately upon receipt.

Ticket Controls and Procedures

Neither the Prosecuting Attorney nor the Municipal Judge adequately

oversees or documents their approval of amendments to traffic tickets,

making it difficult to ensure that tickets and related monies are handled

properly.

A petition audit of the City of Buckner, fulfilling our obligations under Section 29.230, RSMo, is still in

process, and any additional findings and recommendations will be included in the subsequent report.

Thomas A. Schweich

State Auditor