St. Louis City Circuit Court
ST. LOUIS CITY, MISSOURICIRCUIT CLERK FUNDSIX MONTHS ENDED DECEMBER 31, 1998AND YEAR ENDED JUNE 30, 1998From The Office Of State AuditorClaire McCaskillReport No. 2000-28April 25, 2000www.auditor.state.mo.usAUDIT REPORTTWENTY-SECOND JUDICIAL CIRCUIT
April 2000During our audit of the Twenty-Second Judicial Circuit, St. Louis City, Missouri, CircuitClerk Fund, we identified certain management practices which we believe could beimproved. This audit reflects the audit period ending December 31, 1998, the end of theprior Circuit Clerk’s term.These audit findings are in addition to those noted in an earlier report which uncovered atheft in the Circuit Clerk’s office. The employee who committed the theft has subsequentlybeen terminated, prosecuted, pleaded guilty and paid full restitution.The earlier report (Report No. 99-39) noted discrepancies between receipt records for cashbonds, monies deposited into the Finance Department’s bank account, and other supportingbond records. Cash bonds of at least 9,300 were taken and receipt records were altered toconceal the shortages. All thefts reported in our earlier audit occurred prior to January ----------------------Criminal Division – Cashier’s OfficeThe Criminal Division’s safe was not always locked during the day. The numerical sequence ofreceipt sips was not accounted for properly, several unexplained changes were made to receipt slipsand receipts were not always deposited timely. Some accounting duties were not adequatelysegregated, adequate information on payments received was not always entered on the computerand reconciliations between receipt slips issued and payments posted on the computer were notalways performed. Monthly bank reconciliation procedures were inadequate. An independentreconciliation of receipts, disbursements, and transfers posted to the general ledger was notperformed. An open-items listing was not prepared for some items, the Criminal Division had 107,757 in unidentified monies and the bond open-items listing at December 31, 1998, includednumerous old bonds.Costs for Criminal CasesA listing of accrued costs and restitution was not maintained and some monies were not disbursedproperly. Criminal costs billings were not sent on a timely basis, nor was the city reimbursingappropriate criminal cost bills. Crime Victim’s Compensation judgments were not collected fromdefendants assigned to St. Louis City’s Medium Security Institution (MSI). The court did notprorate partial payments received on court costs.Child Support DepartmentReceipts were not posted to the cash control records timely, nor were they deposited daily. Depositreport totals were not agreed to bank deposits or monies on hand. Bank reconciliations had notbeen prepared timely. Some accounting duties were not adequately segregated or reviewed by asupervisor. The cash balance exceeded the open-items listing by 281,000 at December 31, 1998and open-items listings for the Parent Locator and Dissolution bank accounts were not prepared.Listings of held payments were not periodically reviewed. Adjustments totaling 32,890 weremade to the November 1998 bank reconciliation for duplicate checks that wereissued and cashed.(over)YELLOW SHEETOffice Of TheState Auditor Of MissouriClaire McCaskill
Missing RecordsVarious accounting records maintained by the Child Support Department including deposit reports, checkregisters, and canceled checks for September 1998 to December 1998 were missing. In addition, variousaccounting records prepared by the Criminal Division including the June 30, 1998, open-items lists, depositslips, deposit records, canceled checks and case files were missing.Civil DivisionThe open-items listing was not accurate and was not periodically reconciled to the applicable cash andinvestment balance. Computer records and manual records for each case did not always agree and case filesdid not include some pertinent financial information. Controls over the Cashier’s drawers were not adequateand the name of the payor was not entered for each receipt. A printout of non-posted transactions was notperiodically printed and reviewed and the mail log was not reconciled to the receipts entered for the day.Disbursements to the city were not always made timely and the court was holding old outstanding checks.Correction forms were not prenumbered and documentation was not maintained in the case files to supportchanges to the computer. Sixteen checks could not be located and returned checks were not always voided onthe computer timely. There was no supervisory review of the disbursements prepared by the Assistant FinanceManager.Costs for Civil CasesUpon case closure, civil case files are sent through various departments in the Circuit Clerk’s Office and thensent to the Taxing Department. The Taxing Department calculates which charges are due on the case. Thetaxing information is entered on the inside back cover of each case to summarize charges and disbursements ofthe case. Once the charges have been taxed, the case file is sent to the File Room.If the filing fees are equal to or greater than the charges taxed and the plaintiff was ordered to pay court costs,the court costs are applied to the applicable funds for distribution and a refund check is issued, if necessary.For most cases, if the filing fee is less than the charges or the defendant was ordered to pay courts costs, abilling is generated by the Taxing Department and sent to the applicable party. However, monies on hand werenot disbursed or refunded until all costs were collected from the proper party.The court was holding over 8.5 million on cases that had already been finalized or on which additional costswere still due. In addition, second bills for costs due were not sent and court costs were not applied anddisbursed on a timely basis. Records were not maintained to document total amounts due to the court and thecourt did not have procedures to review accrued costs, prorate amounts collected, and write off amountsdeemed uncollectible.The current Circuit Clerk has provided responses throughout the report which are in agreement withour audit’s recommendations.
TWENTY-SECOND JUDICIAL CIRCUITST. LOUIS CITY, MISSOURICIRCUIT CLERK FUNDTABLE OF CONTENTSPageFINANCIAL SECTIONState Auditor’s Reports: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2-7Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-5Compliance and Internal Control over Financial Reporting . . . . . . . . . . . . . . . . . . . . . 6-7Financial Statements: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-10ExhibitABDescriptionCombined Statement of Receipts, Disbursements, andChanges in Cash and Investments - Circuit Clerk FundSix Months Ended December 31, 1998 . . . . . . . . . . . . . . . . . . . . . . . . . . . 9Year Ended June 30, 1998 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Notes to the Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-14Supplementary Data:15-17Schedule12Combining Statement of Receipts, Disbursements,and Changes in Cash and Investments - Civil AccountSix Months Ended December 31, 1998 . . . . . . . . . . . . . . . . . . . . . . . . . . 16Year Ended June 30, 1998 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17MANAGEMENT ADVISORY REPORT SECTIONManagement Advisory Report - State Auditor’s Current Recommendations: . . . . . . . . . . 19-64Summary of Findings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20-21Number1.2.3.4.5.6.Criminal Division - Cashier's Office . . . . . . . . . . . . . . . . . . . . . . . . . . . 22Costs for Criminal Cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29Child Support Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34Computer Operations and Controls . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41Missing Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43Civil Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44-i-
TWENTY-SECOND JUDICIAL CIRCUITST. LOUIS CITY, MISSOURICIRCUIT CLERK FUNDTABLE OF CONTENTSPageMANAGEMENT ADVISORY REPORT SECTIONNumber7.8.9.10.11.DescriptionCosts for Civil Cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53Certified Copies Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56Garnishment Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58Special Interest Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60Juvenile Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61Follow-Up on Prior Recommendations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65-86STATISTICAL SECTIONHistory, Organization, and Statistical Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88-92-ii-
FINANCIAL SECTION-1-
State Auditor’s Reports-2-
CLAIRE C. McCASKILLMissouri State AuditorINDEPENDENT AUDITOR'S REPORT ONTHE FINANCIAL STATEMENTSPresiding Judge and Court en bancandThe Circuit Clerk of theTwenty-Second Judicial CircuitSt. Louis City, MissouriWe have audited the special-purpose financial statements of the Circuit Clerk Fund of theTwenty-Second Judicial Circuit, St. Louis City, Missouri, as of and for the six months endedDecember 31, 1998, and as of and for the year ended June 30, 1998, as identified in the table ofcontents. These special-purpose financial statements are the responsibility of the judicial circuit'smanagement. Our responsibility is to express an opinion on these financial statements based on ouraudit.Except as discussed in paragraphs four and five, we conducted our audit in accordance withgenerally accepted auditing standards and the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States. Thosestandards require that we plan and perform the audit to obtain reasonable assurance about whether thespecial-purpose financial statements are free of material misstatement. An audit includes examining,on a test basis, evidence supporting the amounts and disclosures in the special-purpose financialstatements. An audit also includes assessing the accounting principles used and significant estimatesmade by management, as well as evaluating the overall financial statement presentation. We believethat our audit provides a reasonable basis for our opinion.The accompanying special-purpose financial statements were prepared for the purpose ofpresenting the receipts, disbursements, and changes in cash and investments of the Circuit Clerk Fundof the Twenty-Second Judicial Circuit, St. Louis City, Missouri, and are not intended to be a completepresentation of the financial position and results of operations of the Circuit Clerk Fund.As discussed in Note 4 to the financial statements, there was evidence of fraud in the CriminalDivision. Also, the internal control procedures and accounting records of the Circuit Clerk’s CriminalDivision were not adequate. As noted in our report on our Special Review of the Circuit CriminalDivision - Finance Department - Cash Bond Deposits, Report No. 99-39, we found evidence of fraudconcerning bond monies received by the Finance Department. Also, the Circuit Clerk’s - Criminal-3224 State Capitol Jefferson City, MO 65101 (573) 751-4824 FAX (573) 751-6539Truman State Office Building, Room 880 Jefferson City, MO 65101 (573) 751-4213 FAX (573) 751-7984
Division - Finance Department did not always account for the numerical sequence of receiptslips and duties were not adequately segregated. As a result, we were unable to satisfy ourselvesby appropriate audit tests or other means as to the receipts and disbursements of the CriminalDivision beyond amounts recorded in the Criminal Division's records for the six months endedDecember 31, 1998, and the year ended June 30, 1998.Internal controls and accounting records of the Child Support Division for the six monthsended December 31, 1998, were inadequate. The December 1998 bank reconciliation was notcompleted until December 1999 and duties were not adequately segregated. The accountingrecords were not adequately maintained and certain deposit reports, check registers, and canceledchecks could not be located or recreated. As a result, we were unable to satisfy ourselves byappropriate audit tests or other means as to the receipts and disbursements of the Child SupportDivision beyond amounts recorded in the Child Support Division's records for the six monthsended December 31, 1998.In our opinion, except for the effects, if any, on the financial statements of the mattersdiscussed in the preceding two paragraphs, the special-purpose financial statements referred toin the first paragraph present fairly, in all material respects, the receipts, disbursements, andchanges in cash and investments of the Circuit Clerk Fund of the Twenty-Second JudicialCircuit, St. Louis City, Missouri, as of and for the six months ended December 31, 1998, and asof and for the year ended June 30, 1998, in conformity with the comprehensive basis ofaccounting discussed in Note 1, which is a basis of accounting other than generally acceptedaccounting principles.In accordance with Government Auditing Standards, we also have issued our report datedAugust 19, 1999, on our consideration of the Office of the Circuit Clerk's internal control overfinancial reporting and on our tests of its compliance with certain provisions of laws, regulations,contracts, and grants.
The accompanying History, Organization, and Statistical Information is presented forinformational purposes. This information was obtained from the State Courts Administrator'soffice, St. Louis City, and the Twenty-Second Judicial Circuit and was not subjected to theauditing procedures applied in the audit of the special-purpose financial statements referred toabove.Claire McCaskillState AuditorAugust 19, 1999 (fieldwork completion date)The following auditors participated in the preparation of this report:Director of Audits:Audit Manager:In-Charge Auditor:Audit Staff:Kenneth W. Kuster, CPADouglas J. Porting, CPAKenneth SteinkampJennifer Redenbaugh, CPAFrancis VersluesTerrance Sneed
CLAIRE C. McCASKILLMissouri State AuditorINDEPENDENT AUDITOR'S REPORT ON COMPLIANCEAND ON INTERNAL CONTROL OVER FINANCIAL REPORTINGPresiding Judge and Court en bancandThe Circuit Clerk of theTwenty-Second Judicial CircuitSt. Louis City, MissouriWe have audited the special-purpose financial statements of the Circuit Clerk Fund of theTwenty-Second Judicial Circuit, St. Louis City, Missouri, as of and for the six months endedDecember 31, 1998, and for the year ended June 30, 1998, and have issued our report thereon datedAugust 19, 1999. That report expressed a qualified opinion on the special-purpose financialstatements. Except as discussed in that report, we conducted our audit in accordance with generallyaccepted auditing standards and the standards applicable to financial audits contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States.ComplianceAs part of obtaining reasonable assurance about whether the special-purpose financialstatements of the Circuit Clerk Fund of the Twenty-Second Judicial Circuit, St. Louis City, Missouri,are free of material misstatement, we performed tests of the judicial circuit's compliance with certainprovisions of laws, regulations, contracts, and grants, noncompliance with which could have a directand material effect on the determination of financial statement amounts. However, providing anopinion on compliance with those provisions was not an objective of our audit, and accordingly, we donot express such an opinion. The results of our tests disclosed no material instances of noncompliancethat are required to be reported under Government Auditing Standards. However, we noted certainother instances of noncompliance which are presented in the accompanying Management AdvisoryReport.Internal Control Over Financial ReportingIn planning and performing our audit of the special-purpose financial statements of the CircuitClerk Fund of the Twenty-Second Judicial Circuit, St. Louis City, Missouri, we considered the judicialcircuit's internal control over financial reporting in order to determine our auditing procedures forthe purpose of expressing our opinion on the special-purpose financial statements and not to-6224 State Capitol Jefferson City, MO 65101 (573) 751-4824 FAX (573) 751-6539Truman State Office Building, Room 880 Jefferson City, MO 65101 (573) 751-4213 FAX (573) 751-7984
provide assurance on the internal control over financial reporting. However, we noted certainmatters involving the internal control over financial reporting and its operation that we considerto be reportable conditions. Reportable conditions involve matters coming to our attentionrelating to significant deficiencies in the design or operation of the internal control over financialreporting that, in our judgement, could adversely affect the judicial circuit's ability to record,process, summarize, and report financial data consistent with the assertions of management inthe special-purpose financial statements.A material weakness is a condition in which the design or operation of one or more of theinternal control components does not reduce to a relatively low level the risk that misstatementsin amounts that would be material to the special-purpose financial statements being audited mayoccur and not be detected within a timely period by employees in the normal course ofperforming their assigned functions. Our consideration of the internal control over financialreporting would not necessarily disclose all matters in the internal control that might bereportable conditions and, accordingly, would not necessarily disclose all reportable conditionsthat are also considered to be material weaknesses. However, we noted certain matters involvingthe internal control over financial reporting and its operation that we consider to be materialweaknesses, and these matters are presented in the accompanying Management Advisory Report.This report is intended for the information of the management of the Office of CircuitClerk, Twenty-Second Judicial Circuit, St. Louis City, Missouri, and other applicablegovernment officials. However, this report is a matter of public record and its distribution is notlimited.Claire McCaskillState AuditorAugust 19, 1999 (fieldwork completion date)
Financial Statements-8-
Exhibit ATWENTY-SECOND JUDICIAL CIRCUITST. LOUIS CITY, MISSOURICIRCUIT CLERK FUNDCOMBINED STATEMENT OF RECEIPTS, DISBURSEMENTS, AND CHANGES IN CASHAND INVESTMENTSSIX MONTHS ENDED DECEMBER 31, 1998CivilAccountRECEIPTSCourt deposits, fees, bonds,and othersChild supportInterest incomeTransfers inTotal ReceiptsDISBURSEMENTSState of Missouri:Court feesTitle IV-DCity officialsChild supportSupplies and equipmentRefunds and otherTransfers outTotal DisbursementsRECEIPTS OVER (UNDER) DISBURSEMENTSCASH AND INVESTMENTS, JULY 1CASH AND INVESTMENTS, DECEMBER 31 2,76115,375,20216,117,963The accompanying Notes to the Financial Statements are an integral part of this statement.
Exhibit BTWENTY-SECOND JUDICIAL CIRCUITST. LOUIS CITY, MISSOURICIRCUIT CLERK FUNDCOMBINED STATEMENT OF RECEIPTS, DISBURSEMENTS, AND CHANGES IN CASHAND INVESTMENTSYEAR ENDED JUNE 30, 1998CivilAccountRECEIPTSCourt deposits, fees, bonds,and othersChild supportInterest incomeTransfers inTotal ReceiptsDISBURSEMENTSState of Missouri:Court feesTitle IV-DCity officialsChild supportSupplies and equipmentRefunds and otherTransfers outTotal DisbursementsRECEIPTS OVER (UNDER) DISBURSEMENTSCASH AND INVESTMENTS, JULY 1CASH AND INVESTMENTS, JUNE 30 ,197,1192,839,88212,535,32015,375,202The accompanying Notes to the Financial Statements are an integral part of this statement.
Notes to the Financial Statements-11-
TWENTY-SECOND JUDICIAL CIRCUITST. LOUIS CITY, MISSOURICIRCUIT CLERK FUNDNOTES TO THE FINANCIAL STATEMENTS1.Significant Accounting PoliciesA.Reporting Entity and Basis of PresentationThe accompanying special-purpose financial statements present only selected data for theCircuit Clerk Fund, Twenty-Second Judicial Circuit, St. Louis City, Missouri.Receipts, disbursements, and changes in cash and investments are presented for the CircuitClerk Fund administered by the Office of the Circuit Clerk, Twenty-Second JudicialCircuit, St. Louis City, Missouri. The operating costs of the office are paid directly fromappropriations authorized by the St. Louis City Board of Aldermen and the state ofMissouri, and are not included in these financial statements.The "Total (Memorandum Only)" column is presented as additional analytical data.Because this column does not identify the restrictions that exist by fund, it should be readonly with reference to the details of each fund.B.Basis of AccountingThe Statements of Receipts, Disbursements, and Changes in Cash and Investments for theCircuit Clerk Fund, Office of the Circuit Clerk, Twenty-Second Judicial Circuit, St. LouisCity, Missouri, are prepared on the cash basis of accounting; accordingly, amounts arerecognized when they are received or disbursed. This basis of accounting differs fromgenerally accepted accounting principles, which require revenues to be recognized whenthey become available and measurable or when they are earned and expenditures orexpenses to be recognized when the related liabilities are incurred.C.Fiscal Authority and ResponsibilityThe Office of the Circuit Clerk, Twenty-Second Judicial Circuit, St. Louis City, Missouri,includes the transactions of the circuit divisions, associate circuit divisions, and the juvenileoffice.The Circuit Clerk has been charged with the responsibility of administering the transactionsof the circuit divisions, associate circuit divisions and juvenile office.The Office of the Circuit Clerk, Twenty-Second Judicial Circuit, St. Louis City, Missouri,administers transactions within the Circuit Division (Circuit Clerk) Fund. These-12-
transactions include receipts and disbursements of the civil, child support, criminal,garnishment, and special interest accounts for the circuit and associate circuit divisions.The civil account includes transactions for the courthouse restoration account, family courtaccount, juvenile office, refund accounts, restricted accounts and investments.2.Cash and InvestmentsSection 483.310, RSMo Cumulative Supp. 1999, authorizes circuit courts to place their funds insavings deposits in banks and savings and loan associations or in U.S. Treasury bills.Cash includes both deposits and investments. In accordance with Statement No. 3 of theGovernmental Accounting Standards Board, Deposits with Financial Institutions, Investments(Including Repurchase Agreements), and Reverse Repurchase Agreements, disclosures areprovided below regarding the risk of potential loss of deposits and investments. For the purposesof these disclosures, deposits with financial institutions are demand, time, and savings accounts,including certificates of deposit and negotiable order of withdrawal accounts, in banks and savingsinstitutions. Investments are securities and other assets acquired primarily for the purpose ofobtaining income or profit.DepositsThe Circuit Clerk's deposits at December 31, 1998 and June 30, 1998, were entirely covered byfederal depositary insurance or by collateral securities held by the Federal Reserve in the CircuitClerk's name.However, because of significantly higher bank balances at certain times during the year, uninsuredand uncollateralized balances existed at those times although not at year-end.To protect the safety of deposits, Section 110.020, RSMo 1994, requires depositaries to pledgecollateral securities to secure deposits not insured by the Federal Deposit Insurance Corporation.InvestmentsThe Circuit Clerk’s only investments of the various funds at December 31, 1998, were repurchaseagreements with reported amounts of 1,337,316, which approximated fair value.These investments represent uninsured and unregistered investments for which the securities wereheld by the Federal Reserve in the Circuit Clerk’s name.The Circuit Clerk's only investment at June 30, 1998, was a U.S. Treasury bill with a reportedamount of 101,454 (which approximated fair value). The investment was held by the court'scustodial bank in the Circuit Clerk's name.-13-
3.TransfersTransfers during the year were as untSpecialinterestAccountCash transferred to SpecialInterest Account:Six months ended December 31, 1998 (248,784)Year ended June 30, 19984. ing FundsThe State Auditor’s report “Special Review of the Circuit Criminal Division - Finance Department- Cash Bond Deposits,” Report No. 99-39, for the time period July 1, 1997 through December31, 1998, noted a misappropriation of at least 9,300 in the Criminal Division - FinanceDepartment. These monies are not included in the receipts and disbursements on the financialstatements.5.Criminal Division Monies Held in Civil AccountCriminal Account monies totaling 885,000 are included in the Civil Account cash balances. Thismoney is currently being held in certificates of deposit which are included in the Civil Accountbalance.-14-
Supplementary Data-15-
Schedule 1TWENTY-SECOND JUDICIAL CIRCUITST. LOUIS CITY, MISSOURICIRCUIT CLERK FUNDCOMBINING STATEMENT OF RECEIPTS, DISBURSEMENTS, AND CHANGES IN CASHAND INVESTMENTSCIVIL ACCOUNTSIX MONTHS ENDED DECEMBER 31, 1998CivilRefundAccountRECEIPTSCourt deposits, fees, bonds,and othersChild supportInterest incomeTransfers inTotal ReceiptsDISBURSEMENTSState of Missouri:Court feesTitle IV-DCity officialsChild supportSupplies and equipmentRefunds and otherTransfers outTotal DisbursementsRECEIPTS OVER (UNDER) DISBURSEMENTSCASH AND INVESTMENTS, JULY 1CASH AND INVESTMENTS, DECEMBER 31 683,696
Schedule 2TWENTY-SECOND JUDICIAL CIRCUITST. LOUIS CITY, MISSOURICIRCUIT CLERK FUNDCOMBINING STATEMENT OF RECEIPTS, DISBURSEMENTS, AND CHANGES IN CASHAND INVESTMENTSCIVIL ACCOUNTYEAR ENDED JUNE 30, 1998CivilRefundAccountRECEIPTSCourt deposits, fees, bonds,and others Child supportInterest incomeTransfers inTotal ReceiptsDISBURSEMENTSState of Missouri:Court feesTitle IV-DCity officialsChild supportSupplies and equipmentRefunds and otherTransfers outTotal DisbursementsRECEIPTS OVER (UNDER) DISBURSEMENTSCASH AND INVESTMENTS, JULY 1CASH AND INVESTMENTS, JUNE 30 94,47013,792,675
MANAGEMENT ADVISORY REPORT SECTION-18-
Management Advisory Report State Auditor’s Current Recommendations-19-
TWENTY - SECOND JUDICIAL CIRCUITST. LOUIS CITY, MISSOURICIRCUIT CLERK FUNDSUMMARY OF FINDINGS1.Criminal Division - Cashier's Office (pages 22-28)The Criminal Division's safe was not always locked during the day. The numerical sequence ofreceipt slips was not accounted for properly, several unexplained changes were made to receiptslips and receipts were not always deposited timely. Some accounting duties were not adequatelysegregated, adequate information on payments received was not always entered on the computerand reconciliations between receipt slips issued and p
Presiding Judge and Court en banc and The Circuit Clerk of the Twenty-Second Judicial Circuit St. Louis City, Missouri We have audited the special-purpose financial statements of the Circuit Clerk Fund of the Twenty-Second Judicial Circuit, St. Louis City, Missouri, as of and for the six months ended
COURT WATCH PROJECT REPORT FALL 2019 St. Louis City 22nd Circuit Court – Division 14 The Honorable Barbara T. Peebles, Presiding For over 20 years, the Court Watch Project has been sending trained volunteers into the St. Louis Circuit Courts to observe and collect data when there has been an identified need for change.
TWENTY-SECOND JUDICIAL CIRCUIT City of St. Louis TABLE OF CONTENTS ADMINISTRATION 1. Divisions of Court 2. Hours and Terms of Court 2.1 Hours of Court 2.2 Terms of Court 2.3 Law Days 2.4 Particular Matters on Particular Days 2.4.1 Defaults 2.4.2 Pre-Trial Motions 2.4.3 Chapter 517 (D
Because the Court “cannot delegate or abdicate, in whole or in part, its judicial power,” this Court is in no way bound by the Ruling, D’Agostino v. D’Agostino, 54 S.W.3d 191, 200 (Mo. App. W.D. 2001), and it is within this Court’s “discretion” as to whether Electronically Filed - City of St. Louis - October 04, 2019 -
City of St. Louis, Missouri . We have audited certain operations of the City of St. Louis regarding the administration of taxing local districts in fulfillment of our duties under Section 29.200.3, RSMo. The State Auditor initiated audits of the City of St. Louis in response to a formal request from the Board of Aldermen. city engaged The KPMG
5. Circuit Court Mediators. Circuit Court Mediators are permanent members of the Court staff. They are experienced appellate practitioners who have had extensive mediation and negotiation training. Shortly after a new civil case is docketed, the Circuit Court Mediators review the Mediation Questionnaire to evaluate whether a case appears
USDC ‐‐ C.D. California Local Civil Rules . IN ‐‐ Marion County Circuit and Superior Court Rules . VA ‐‐ Henrico County Circuit Court Rules VA ‐‐ Richmond Circuit Court VA ‐‐ Prince William County Circuit Court Rules Alberta Rules of Court Update Summary January 31, 2020: .
The Clerk provides a variety of services for the Circuit Court of the locality. The local governing body may request performance of other duties consistent with that of a Circuit Court Clerk. Code of Virginia § 15.2-1634 The voters in every county and in each city which has a circuit court, shall elect for a term of eight years, a
Bribery Act 2010, for offences committed on or after 1st July 2011. The Bribery Act 2010 reforms the criminal law of bribery, making it a criminal offence to: Give, promise or offer a bribe (s.1), and/or Request, agree to receive or accept a bribe (s.2). Corruption is generally considered to be an “umbrella” term covering such various activities as bribery, corrupt preferential treatment .
