JEFFERSON CITY, Mo (November 17, 2017) Missouri State Auditor Nicole Galloway released a follow-up report of the Shelbina municipal court. A January 2017 audit, which received an overall performance rating of poor, found disorganized and inaccurate records and poor bookkeeping that led to $1,280 in missing payments.
“I commend the Shelbina municipal court on their efforts to implement the recommendations my staff provided in our January audit,” Auditor Galloway said. “Although there is still room for improvement, steps have been taken to ensure transparent and accurate practices.”
The progress report of Shelbina’s municipal division practices revealed efforts to significantly improve documentation procedures. The court now transmits funds received to the city treasurer daily, along with an income report detailing receipt numbers and amounts paid. A report of issued tickets will be compared to the monthly income report to prevent accounting errors and accurately track funds.
In addition to initiating bank reconciliations for their credit card payment account, the municipal division has implemented an electronic receipt system, and no longer issues manual receipts. Auditors reviewed a selection of receipts and found they were transmitted promptly and accurately. Fines and court costs are automatically assessed in a new case management system, and each case file is now being reviewed by the judge.
The Shelbina Police Department has also implemented an electronic ticketing system, from which the court clerk can run monthly reports.
In total, auditors identified 15 areas of concern to evaluate during the follow-up review. Seven recommendations were fully implemented. For eight other recommendations, progress has been made or recommendations were partially implemented.
A full copy of the progress report is available here online.