HomeMy WebLinkAbout2006-2007.AuditReport.CourtMUNICIPAL COURT OF THE
CITY OF CAPE GIRARDEAU, MISSOCRI
June 30, 2007
BEUSSINK, HEY, ROE,
SEABAUGH & STRODER, L.L.C.
Certified Public Accountants
BEUSSINK, HEY, ROE, SEABAUGH & STRODER, L.L.C.
Certified Public Accountants
4018 Sycamore 16 So. Silver Springs Road 105 so. Flo
pe
Cairo, Illinois 62914 Cape Girardeau, Missouri 63703
Jackson, Missouri 6375555
Telephone (618) 734-3300 Telephone (573) 334-7971 Telephone (573) 243-3991
Facsimile (618) 734-3303 Facsimile (573) 334-8875 Facsimile (573) 243-3186
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, 2007_ 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, 2007 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 I leld 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 2007 and agiced 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, 2007 and reviewed checks
written for propriety and adequate supporting documentation. No problems were
noted
Far the Municipal bank account, we selected 15 cases during the Iseat pear ended
June 30, 2007, 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) agrced 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. Accordingiv, 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
I he 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 Hoose specified parties-
BEUSSiNK, HEY, ROE, SEABAUGH & STRODER, L.1.,_C.
Cape Girardeau, Missoarr
October 15, 2007