HomeMy WebLinkAbout2019-2020.AuditReport.CourtMt NICIPAL C01 R1 01`'1111{
CITY OP ('APIf 61RARUF.AU, MISSOURI
June 30, 3020
BEUSSINK, HEY, ROE & STRODER, L.L.C.
Certified Public Accountants
BEUSSINK, HEY, ROE & STRODER, L.L.C.
INDr..PBNDFN,r A(COUNI:ANTS- REPORT
1b the Honot'able Mawr and Members of the City Council
Municipal Cowl of the City of Cape Girardeau, Missouri
SCOTT J. ROE, CPA
DAVID E. PRASANPHANICH, CPA
SASHA N. WILLIAMS, CPA
RHEANNA L. GREER, CPA
Nb pare performed the procedures enumerated belo3+, which were agreed to by the
Finance Director of the CIL)of Cape Girardeau, Missouri. soleh to assist you with
respect to the aecuunting records of the Municipal Court as of .lune 30, 2020. the
Municipal Court's management is responsible for the Municipal Court's accounting
records. The sufficiency of the procedures is solely the responsibilip of those parties
specified in this report. Consequently, we make no representation regarding the
sufficiency of procedures described helow either for the pulpose fcn-whieh this repot
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 3vcre noted.
2. We vouched the Court's June 30. 2020 bank reconciliation and ensured its
agreement to the checkbook register and C'ihr's Finance Department records lot
both accounts. No problems Neve noted.
3. We agreed tile Outstanding Bonds held listing to the balance of the Bond
Account. No problen3s 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 3ccre noted.
5. N'c selected the month of Januap' 2020 and agreed all bond receipts to bank
deposits with the exception of six receipts that were not deposited. these cash
bond proceeds 3vcre hand delivered to other appropriate agcncics outside the City
of Cape Girardeau. (here was no underlying supporting documentation available
for these disbursements.
6. We selected 3 percent of the number of dlshUISCmcnts (checks written) fano the
bond account during the fiscal )car ended June 3Q 2020, and reviceved checks
written for propriety' and adequate supporting dOCUInCrItation. No problems 3vere
noted.
Certified Public Accountants
DEBRA BE17SSINK EIIDY, CPA
1 South Silver Spnags Road
JERRY W. ROE, CPA
Cape Girardeau. Missouri 63703
JEFFREY C. STRODER, CPA
Telephoae (573) 334-7711
Fecsiale (573) 334-8875
EV ERE I T I.. HEY, CPA
(1955 - 2014)
INDr..PBNDFN,r A(COUNI:ANTS- REPORT
1b the Honot'able Mawr and Members of the City Council
Municipal Cowl of the City of Cape Girardeau, Missouri
SCOTT J. ROE, CPA
DAVID E. PRASANPHANICH, CPA
SASHA N. WILLIAMS, CPA
RHEANNA L. GREER, CPA
Nb pare performed the procedures enumerated belo3+, which were agreed to by the
Finance Director of the CIL)of Cape Girardeau, Missouri. soleh to assist you with
respect to the aecuunting records of the Municipal Court as of .lune 30, 2020. the
Municipal Court's management is responsible for the Municipal Court's accounting
records. The sufficiency of the procedures is solely the responsibilip of those parties
specified in this report. Consequently, we make no representation regarding the
sufficiency of procedures described helow either for the pulpose fcn-whieh this repot
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 3vcre noted.
2. We vouched the Court's June 30. 2020 bank reconciliation and ensured its
agreement to the checkbook register and C'ihr's Finance Department records lot
both accounts. No problems Neve noted.
3. We agreed tile Outstanding Bonds held listing to the balance of the Bond
Account. No problen3s 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 3ccre noted.
5. N'c selected the month of Januap' 2020 and agreed all bond receipts to bank
deposits with the exception of six receipts that were not deposited. these cash
bond proceeds 3vcre hand delivered to other appropriate agcncics outside the City
of Cape Girardeau. (here was no underlying supporting documentation available
for these disbursements.
6. We selected 3 percent of the number of dlshUISCmcnts (checks written) fano the
bond account during the fiscal )car ended June 3Q 2020, and reviceved checks
written for propriety' and adequate supporting dOCUInCrItation. No problems 3vere
noted.
7. For the Municipal bank account, we selected 15 cases during the fiscal year ended
June 30, 2020 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.
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.
"Chis 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.
BFUSSINK, HEY, ROE & STRODER, L.L.C.
Cape Girardeau, Missouri
December 17. 2020