By Kyle Boaz
Missouri State Auditor Nicole Galloway conducted a regularly scheduled audit of the Pike County Judicial circuit court with the entity receiving a grading of fair on a scale of excellent to poor.
The audit, performed by Missouri State Auditor Nicole Galloway, is a standard four year audit.
According to the audit, the court had issues with supervisor review when entering voided transactions, non-monetary transactions and adjustments in the Judicial Information System (JIS).
Currently six deputy court clerks, the presiding judge’s secretary and the circuit clerk are allowed to enter these transactions.
The example in the audit states that “17 of the 26 voided transactions reviewed were initiated and voided by the same individual without a documented supervisory review. In addition, all 34 non-monetary transactions and adjustments we reviewed were performed without a documented supervisory review,” the audit said.
The audit recommended supervisor approval for voided and non-monetary transactions and adjustments made in the JIS.
“Procedures will be put in place to review non-monetary transactions when performing the process of reconciling and approving each clerk’s cashier session for deposit,” Pike County Circuit Clerk Jerri Harrelson said.
“As other non-monetary transactions do not appear on daily cashier session reports, the circuit clerk will run and review the OSCA Receipt Listing report at the end of each month for all receipt transactions. A receipt listing report for voided receipts will also be run and reviewed in conjunction with the bank reconciliation each month. The Cognos Adjustment report will also be run monthly to review fee adjustments for proper supporting documentation.”
In 2016 the county collected $624,000 in receipts, according to the audit.
The receipts also had instances where they were not kept in numerical sequence for transactions in the JIS.
“The circuit clerk will run and review the OSCA Receipt Listing report showing all monetary, non-monetary and voided transactions on a monthly basis and include it with the monthly financial records,” Harrelson said.
User access was another issue described in the audit.
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