HomeMy WebLinkAbout2020-2021.AuditReport.CourtMUNICIPAL COURT OF THE
CITY OF CAPE GIRARDEAU, MISSOURI
Jule 30, 2021
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
JEFFREY C. STRODER, CPA
.EVERETT E. HEY, CPA
(1955-2014)
Certified Public Accountants
16 South Silver Springs Road
Cape Girardeau, Missouri 63703
Telephone (573) 334.7971
Facsimile (573) 334-8875
INDEPENDENT ACCOUNTANTS' REPORT
To the Honorable Mayor and Members of the City Council
Municipal Court of the City of Cape Girardeau, Missouri
SCOTT J. ROE, CPA
DAVID E. PRASANPHANICH, CPA
SASHA N. WILLIAMS, CPA
RHEANNA L. GREEK CPA
We have performed the procedures enumerated below on the accounting records of the
City of Cape Girardeau Municipal Court as of and for the year ended June 30, 2021.
The Director of Finance of the City of Cape Girardeau, Missouri, has agreed to and
acknowledged that the procedures performed are appropriate to meet the intended
purpose of the Municipal Court. The Municipal Court's management is responsible for
the Municipal Court's accounting records. This report may not be suitable for any other
purpose. The procedures performed may not address all the items of interest to a user of
this report and may not meet the needs of all users of this report and, as such, users are
responsible for determining whether the procedures performed are appropriate for their
purposes.
Our procedures and findings are as follows:
1. We confirmed the balances of the Court's one bank account with the financial
institution holding Court deposits. No problems were noted.
2. We vouched the Court's June 30, 2021 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 March 2021 and agreed all bond receipts to bank
deposits with the exception of six receipts that were not deposited. These cash
bond proceeds were hand delivered to other appropriate agencies outside the City
of Cape Girardeau. There was no underlying supporting documentation available
for these disbursements.
6. We selected 3 percent of the number of disbursements (checks written) from the
bond account during the fiscal year ended June 30, 2021, 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, 2021 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 engaged by the City of Cape Girardeau, Missouri to perform this agreed-upon
procedures engagement and conducted our engagement 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 of the Municipal Court. 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.
We are required to be independent of the City of Cape Girardeau, Missouri Municipal
Court and to meet our other ethical responsibilities, in accordance with the relevant
ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information and use of management of the
Municipal Court and the Director of Finance 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.L.C.
/(�e Y , Z.L.C.
Cape Girardeau, Missouri
June 1, 2022