HomeMy WebLinkAbout2017-2018.AuditReport.CourtMUNICIPAL COURT OF THE
CITY OF CAPE GIRARDEAU, MISSOURI
June 30, 2018
BEUSSINK, HEY, ROE & STRODER, L.L.C.
Certified Public Accountants
BEUSSINK, HEY, ROE & STRODER, L.L.C.
DEBRA BEUSSINK EUDY, CPA
JERRY W. ROE, CPA
EVERETT E. HEY, CPA
(1955- 2014)
Certified Public Accountants
16 Somh Silver Springs Road
Cape Girardeau, Mu snuri 63703
JEFFREY C. STRODER, CPA
Telephone (5731334-7971
SCOTT J. ROE, CPA
Facsimile(573) 334-8875
DAVID E. PRASANPHANICH, CPA
INDEPENDENT ACCOUNTANTS' REPORT
To the Honorable Mayor and Members of the City Council
Municipal Court of the City of Cape Girardeau, Missouri
We have performed the procedures enumerated below, which were agreed to by the
Finance Director of the City of Cape Girardeau, Missouri, solely to assist you with
respect to the accounting records of the Municipal Court as of June 30, 2018. The
Municipal Court's management is responsible for the Municipal Court's accounting
records. The sufficiency of the procedures is solely the responsibility of those parties
specified in this report. Consequently, we make no representation regarding the
sufficiency of the procedures described below either for the purpose for which this report
has been requested or for any other purpose.
Our procedures and findings are as follows:
1. We confirmed the balances of the Court's two bank accounts with the financial
institution holding Court deposits. No problems were noted.
2. We vouched the Court's June 30, 2018 bank reconciliation and ensured its
agreement to the checkbook register and City's Finance Department records for
both accounts. No problems were noted.
3. We agreed the Outstanding Bonds Held listing to the balance of the Bond
Account. No problems were noted.
4. We selected 10 percent of entries on the Outstanding Bonds Held listing and 20
percent of total dollar amount and ensured agreement to the case file or other
supporting information. No problems were noted.
5. We selected the month of April 2018 and agreed all bond receipts to bank
deposits. No problems were noted.
6. We selected 3 percent of the number of disbursements (checks written) from the
bond account during the fiscal year ended June 30, 2018, and reviewed checks
written for propriety and adequate supporting documentation. No problems were
noted.
7. For the Municipal bank account, we selected 15 cases during the fiscal year ended
June 30, 2018 and ensured a traffic ticket existed. The traffic ticket was observed
to determine if the fine (l) had been approved by the Municipal Judge, (2) was in
agreement with the approved fine schedule, and (3) agreed with a deposit slip and
bank statement entry. Also, if applicable, we ensured that the case agreed to the
Open -Items Listing of all funds held. No problems were noted.
This agreed-upon procedures engagement was conducted in accordance with attestation
standards established by the American Institute of Certified Public Accountants. We
were not engaged to, and did not, conduct an examination or review, the objective of
which would be the expression of an opinion or conclusion, respectively, on the
accounting records. Accordingly, we do not express such an opinion or conclusion. Had
we performed additional procedures, other matters might have come to our attention that
would have been reported to you.
This report is intended solely for the information and use of management of the
Municipal Court of the City of Cape Girardeau, Missouri, and is not intended to be and
should not be used by anyone other than those specified parties.
BEE/USSINK, HEY, ROE & STROD--E__R, L.L.C.
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Cape Girardeau, Missouri
February 6, 2018