HomeMy WebLinkAbout2005-2006.AuditReport.CourtMUNICIPAL COLR I OF TIIF,
CITY OF CAPE GIRARDEAU, MISSOURI
Junc 30, 2006
BEUSSINK, HEY, ROE,
SEABAUGH & STRODER, L.L.C.
Certified Public Accountants
BEUSSINK, HEY, ROE, SEABAUGH & STRODER, L.L.C.
Certified Public Accountants
16 So. Silver Springs Road
105
i8Sycri
C Hope
Cairo, Illinois
nois 62914 Cape Girardeau, Missouri 63703 Jackson, Missouri 63755
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, Missou-i, solely to assist you with
respect to the accounting records of the Municipal Court as of June 30, 2006. The
Municipal Court's nnanagcmcnt 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 -the parties
specified in this report. Consequently, we make no representation regarding the
sufficiency of the procedures desenhed below either for the purpose for which this report
has been requested of for any other purpose.
Our procalures and findings are as follows:
I. We confined the balances of the Court's two hank accounts With the financial
institution holding Court deposits. No problems were noted.
2. We vouched the Coed's June 30, 2006 bank reconciliation and ensured its
aereement to the checkbook register and City's Finance Deparhnew records for
both accounts. No problems were noted
3. We aeroed Outstanding Bonds Held listing to the halunce of the Bond Account.
No problems were noted.
J. We selected 10 percent of entries on the Outstanding Bonds Held listing and 10
Percent of total dollar amount and ensured agrccnncnt to the cue file or other
supportive information. No problems were noted.
f. N'e sciccted the month of June, '_006 and sliced all bond receipts to hank
deposits. Nb problems rvac noted.
(i. AA'c sclectod 3 percent of the number of disbusemen6 (checks writlen) lion the
bond account during the fiscal }car ended June 30. 2006 and reviewed checks
Ncrincn for propriety and adequate supporting dOCW1lCnta11011. Nu problems were
n01ed.
7. For the Municipal hank account, rze selected 15 cases claim, the fiscal year ended
June 30, 2006, and ensured a traffic ticket existed. The traffic ticket was observed
.. to detcrmiuc if the fine (I) had been approved by the Municipal 7udgc; (2) was in
agreement with file approved fine schedule; and (3) agreed with a deposits I ip and
bank statement entry. Also, if applicable, we ensured that the case agreed to the
Open -Iters Listin, of all fiords held. No problems were noted.
We were not enraged to, and did not, conduct an examination, the objective of which
world 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 conic to our attention that would have been reported to you.
'Hie report is intended solely for the information and use of management of the Municipal
COWY 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.
BE[ SSINK, HEY, ROE. SEABAUGH & STRODER, L.L.C.
Cape Girardeau, Missouri
October 13, 2000