KEEPING RECORDS PROBLEMS FOUND IN PARMA

PARMA - A state auditor's review of New Madrid County records found discrepancies in the Parma Municipal Court.

Officials from the Missouri State Auditor's office did not determine who was responsible for the missing money. The total receipts amounted to more than $1,500 during a two-year period ending June 30, 1998, and again from July 1, 1998 through May 11.

Auditors also discovered a $70 payment received by the town's police chief in March that was never recorded or deposited by the city court.

While the court clerk noted the shortages on four different occasions in her court ledger, auditors said there was no explanation for the shortages.

Before Sept. 8, 1998, court monies were kept in a file cabinet in the court clerk's office until being deposited. Both the office and the file cabinet were locked at night. However, several city employees had a key to the office, auditors reported.

When the court clerk noted a $300 shortage on Sept. 8, she reported it to the mayor.

"Apparently (the money) was taken from the collector's office from the file cabinet. The cabinet was locked but wasn't secure enough," said Parma Mayor Randall Ramsey.

He said the lock to the office door was changed and a safe purchased to store the money so that no other losses would occur. Since those changes, no money has been reported missing.

"We haven't found the money, that is still under investigation," the mayor said.

As for the $70 payment to the police chief, Ramsey said he has talked to the chief. Unless the chief can produce a receipt for the money, he must reimburse the city.

Auditors blamed the shortages and mission money on weaknesses in internal controls. They suggested separating the duties of receiving and depositing court monies from recording receipts, or at least providing some supervision of the job. Also state officials urged the police department and the municipal court to improve records by accounting for complaint forms and traffic tickets issued.

Other recommendations made by the state officials:

-- Maintaining a ledger of bonds received and disbursed.

-- Preparation of monthly liabilities list and improvements for the docket listing.

Ramsey said all the recommendations made by the state auditor's office have been put in place. The city clerk now oversees the reconciliation of the city court receipts and deposits.

"Had we been doing that, we could have caught this earlier," he said. "I didn't realize that needed to be done, but I can see now that it was very important."

State auditors found few other problems in the city court audits for Gideon, Lilbourn, Marston, Morehouse, New Madrid and Portageville.