AUDITOR FAQ’s
RECEIPTS
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Receipts Issued for all monies received
Receipts Pre-numbered by the PRINTER
Show method of payment (e.g., cash, check, credit card)
All receipts should be accounted for numerically (voids retained)
All unused receipts should be in a controlled area/locked in
safe/drawer
• Receipts/payments/bonds should be posted immediately or as
soon as practical to the case, computer, ledger, etc.
• Checks received should be endorsed immediately “FOR DEPOSIT
ONLY’
AUDITOR FAQ’s
Deposits
• All monies should be deposited intact
• No cash w/held from deposit, no IOU’s, No cashing checks
for cash, NO cash refunds
• Deposits should be made DAILY
• Change drawers should be balanced daily
• Deposit slips to reflect the composition of the deposit
• Write each acct/defendant/bond on the slip
• Use a computer generated report showing what the deposit
is composed of
• Receipts should be reconciled with the deposits and
reports/ledgers
AUDITOR FAQ’s
CHECKS
• ALL checks received should be endorsed immediately ‘FOR DEPOSIT
ONLY’
• Procedures established for Insufficient Funds checks
• Disbursements made by check no cash disbursements
• Any cash disbursement to another should have a signed receipt
• e.g. RESTITUTION COLLECTED IN CASH
• Checks should be Pre-Numbered by the PRINTER or bank
• Retain voided checks
• Unused checks should be controlled or locked in secure area
• Do NOT pre-sign checks in advance
• Do not issued checks for cash
• The bank account/statement should be balanced to the accounting
records/city general ledger monthly
• All un-cashed checks should be researched and disposed of properly
• e.g. Unclaimed Property, reissued, refunded.
AUDITOR FAQ’s
PAYMENT PLANS / TIME TO PAY
• Open items or PP should be reconciled monthly with
accounting records
• Open items should be reconciled with the bank balance
• Report or listing of amounts owed
• Individual records should be reconciled monthly with
report/list
• Procedure for collecting amounts due
• Payments should be accurate and posted immediately
• Money received should be deposited immediately or as
soon as practical
AUDITOR FAQ’s
POLICE DEPARTMENT QUESTIONS
• Receipt slips should be issued for money the PD receives for
the court
• Receipt slips used by PD should be Pre-Numbered by the
PRINTER
• Receipts should be retained in a controlled/secured area
• Receipt slips are not used for bonds the bond forms must be
Pre-Numbered by the PRINTER
• Bond Forms should be retained in a controlled/secured area
• Receipts/bonds should be transmitted to court in a timely
manner
TOP 10 AUDIT FINDINGS
• No Pre-Numbered Forms
• No procedures for outstanding checks or collection of payment plan
cases
• Costs not collected accurately &/or disbursed accurately and timely
• Bank Reconciliations not done monthly
• Open items listing of money held by the court
• Receipts not issued for ALL money received. Method of payment
should be balanced to the composition of deposits (cash, check, cc)
• Ticket # accountability
• Distribution of monies collected not timely or accurate
• Un-deposited monies – money is held by court for extended period
• Segregation of Duties/Little or NO monitoring of court operations
ITEMS WORTH MENTIONING
• Monitoring of Non-Monetary transactions
e.g. Community Service, Jail Sentence
• Filing Monthly reports as required
• Bonding of Employees by the City
• Accurate recording of dispositions on case
file/docket sheet and on dockets or in
computer. Municipal Judge should review and
approve of the dockets
BONDS
SURETY BONDS
• Power of Attorney should be attached to each
bond (excluding LLC or Owner of bond co)
• A surety may FOR ANY reason may surrender the
principal. The court shall provide a certified copy
of the bond receipt which shall be used to
surrender the principal to any peace officer. The
peace officer SHALL take the principal into
custody and acknowledge the same in writing
RSMo 544.600 / Rule 37.25
• The surety shall be obligated to the bond until the
case is fully disposed of
CASH BONDS
• Use Pre-Numbered bond receipts (Cash or Surety)
• Issue pre-numbered receipts for cash accepted and PD
should remit them to court on the next working day
• Issue a receipt for all bond monies transmitted to court
by other agencies and deposit into the court account
– If you attach a detailed list of individual bond amts and the
total amount remitted accompanies the dollars remitted
only one receipt for the total bond monies received is
required
• Disburse bond monies by check
Cont’d
• If a bond is forfeited for FTA and the surety
surrenders the principal prior to the rendition
of judgment, the surety is discharged or
released from the bond (Rule 37.25)
• Upon proof of incarceration the Surety should
be released and no bond should be forfeited
(RSMo 374.770)
FORFEITURES
• In some courts, the declaration of BF starts
the process and in others, the prosecutor files
a motion.
• Judge declares a forfeiture
• Schedule the hearing
OR
BF cont’d
MOTION FOR BOND FORFEITURE FILED BY PROSECUTOR
• The motion for BF may be sent with the Declaration of
BF and Notice of Hearing if the motion is made
immediately following the entry of the order
• Send copies of the motion and notice of hearing to the
defendant and/or sureties
• If the judgment is NOT entered make an entry to case
record that the BF judgment was not ordered
• IF the Judgment is ordered Make an entry regarding
the judgment and any other detailed information
CASH BOND FORFEITURE
1.
Disburse bond money
As payment of fine/cc or BF to city
UNSATISFIED JUDGMENT
1. Send notice of bond forfeiture judgment to defendant and sureties.
2. Calendar for review 6 mos from date the Notice of BF Judgment was
issued
3. Report any unpaid surety forfeiture to Dept of Insurance
4. Send the Notice of BF Judgment
SATISFACTION OF JUDMENT
1. Complete a Notice of Satisfaction Judgment and forward to Dept of
Insurance
2. Receipt the amount paid
3. Disburse the amount received to the City