HomeMy WebLinkAbout2012-2013.AuditReport.CourtMUNICIPAL COURT OF THE
CITY OF CAPE GIRARDEAU, MISSOURI
June 30, 2013
BEUSSINK, HEY, ROE & STRODER, L.L.C.
Certified Public Accountants
BEUSSINK, HEY, ROE & STRODER, L.L.C.
Certified Public Accountants
16 South Silver Springs Road
DEBRA BEUSSINK EDDY, CPA Cape Gtrardevu. M,,sonn 63703 JEFFREY C. STRODER, CPA
EVERETT E. HEY, CPA Telephone (573) 334_7971 SCOTT J. ROE, CPA
JERRY W. ROE, CPA Faaimile (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, 2013. The
Municipal Court's management is responsible for the Municipal Court's accounting
records. This agreed-upon procedures engagement was conducted in accordance with
attestation standards established by the American Institute of Certified Public
Accountants. 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, 2013 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 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.
S. We selected the month of April 2013 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, 2013 and reviewed checks
written for propriety and adequate supporting documentation. One exception was
noted.
At the conclusion of case 1200010187 the defendant was ordered to pay a fine
and court costs totaling $137. The fine and costs were applied against the
defendant's bond of $150 leaving a balance of $13 to be refunded to the
defendant. In June 2013, the refund was made for $113 because of an erroneous
notation on the bond sheet that a $250 bond had been posted. Court personnel
discovered the error and made repeated attempts to recover the overpayment.
Those attempts have failed and the $100 will be repaid by the City's General
Revenue Fund. Court personnel have already revised internal control procedures
to reduce the risk that this error could occur again.
7. For the Municipal bank account, we selected 15 cases during the fiscal year ended
June 30, 2013, and ensured a traffic ticket existed. The traffic ticket was observed
to determine if the fine (1) 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.
We were not engaged to, and did not, conduct an audit, the objective of which would be
the expression of an opinion on the accounting records. Accordingly, we do not express
such an opinion. Had we performed additional procedures, other matters might have
come to our attention that would have been reported to you.
The 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.
BEUSSINK, HEY, ROE & STRODER, L.IX
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Cape Girardeau, Missouri
January 21, 2014