¨ The municipal division segregates accounting duties to the extent possible. If it is not possible to segregate duties, the municipal division ensures that documented periodic independent or supervisory reviews of municipal division records are performed.
¨ The municipal division ensures that accurate records are maintained to account for all payments received and deposited, receipts are posted accurately and timely, and the method for payment is indicated on all receipts. Checks and money orders are endorsed immediately upon receipt. Additionally, if manual receipts are in use, the municipal division ensures that manual receipt slips are timely entered in the computerized system and the numerical sequence of manual receipt slips is accounted for properly. In addition, the municipal division ensures that voided transactions are properly documented and approved.
¨ The municipal division reconciles the composition of receipts to the composition of deposits, and deposits all monies intact and timely.
¨ The municipal division performs monthly bank reconciliations, resolves reconciling items, and makes appropriate, documented adjustments to accounting records timely.
¨ The municipal division prepares monthly lists of liabilities and reconciles the lists to the bank account and/or city fund balance, promptly investigates and resolves differences, and has established procedures to review the status of liabilities to determine the appropriate disposition of funds held.
¨ The municipal division has developed procedures to ensure the monthly distributions are properly calculated and disbursed timely.
¨ The municipal division has established procedures to routinely generate and review the accrued costs list for accuracy and properly follows up on all amounts due.
¨ The municipal division obtains signed payment plans from all defendants and ensures payment plans are established in the case management system in accordance with court operating rules where applicable.
¨ The municipal division ensures that adequate documentation is maintained to support all adjustment transactions and ensures that an independent review and approval of these transactions is performed and documented.
¨ The municipal division maintains the change fund at an established amount and periodically counts and reconciles the monies on hand to the authorized balance.
¨ The municipal division maintains bond coverage or employee theft coverage for all personnel with access to municipal division monies.
¨ The municipal division ensures that all bond receipts are recorded and deposited timely and intact.
¨ The municipal division has developed procedures and records to identify applicable violations and the associated fines and court costs revenues for the purposes of the revenue calculations required by section 479.359, RSMO, et seq., and the municipal division provides this information to the city.