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YELLOW SHEET Office of the State Auditor of Missouri |
November 8, 1999
Report No. 99-105
During our audit of the Thirteenth Judicial Circuit in Boone County, Missouri, we identified certain management practices which we believe could be improved.
Missouri state law allows for the reimbursement of certain costs in criminal cases where the state has been rendered liable. The Sheriff is to certify the number of prisoner incarceration days and the Circuit Clerk is responsible for preparing and submitting cost bills to the state for reimbursement. The revenue generated by these billings is received by the county. State law requires such bills to be submitted to the state's Office of Administration within two years of the date of judgement and sentence.
Our review of the handling of these billings disclosed the Circuit Clerk does not submit criminal cost billings to the state for incarceration costs related to defendants where the court retained the option of granting probation to the defendant after 120 days.
During the period from January 1996 through September 1999, the court handled seventy-nine such cases, involving billable costs totaling $48,110. As of October 1, 1999, thirty-one of these cases, involving billable costs of $20,330, exceeded the two-year time limit and this amount represents revenue lost to the county. The remaining cases, involving billable costs of approximately $27,780, were still billable as of October 1, 1999. The State Auditor recommended that the Circuit Clerk take timely action to ensure the billable costs related to these cases are billed before the two-year limit expires.
In response to the finding, the Circuit Clerk indicated that action has now been taken to bill the state for these cases.
In another finding, the State Auditor noted the Juvenile Office has not established adequate procedures to follow-up on checks which are outstanding for a considerable length of time. At December 31, 1998, we noted twenty-four checks totaling $2,848 and four checks totaling $565 written on the restitution and family preservation accounts respectively, which had been outstanding for more than one year. Outstanding checks should be periodically reviewed to determine if the payees can be readily located and if there is a need to reissue the checks. If the payees cannot be located, the amounts should be disposed of in accordance to state statute.
We also noted that receipts of the restitution account are not deposited on a timely basis and bank reconciliations for this account were not always performed.
NOTE: Prior to the above mentioned audit and the release of this report, a Special Review of Boone County Circuit Court in April 1995 pointed out that $143,006 was missing as a result of a scheme involving the altering of both computer and manual records. In numerous instances, cash received by the court was recorded, however, some money orders and checks received by the court were not recorded. These unrecorded receipts were substituted for recorded cash when deposits were made. The State Auditor's Office at the time recommended the Circuit Clerk continue to work with the Prosecuting Attorney's Office and the Sheriff's Office regarding any criminal prosecution and take other necessary actions to obtain restitution of the money.
Since the release of this Special Review, the former account clerk has pled guilty to felony stealing charges. To date, the Circuit Clerk has obtained restitution of $3,546. Further restitution was not ordered as a part of the sentence and the judicial circuit obtained a $5,000 settlement on its filing against the former employee's bond.
