Office of State Courts Administrator Susan Shields & Tammy Rex

 HB 103 –  COR 4.05 Manual Receipts  State Auditors Top 10 Finds  ROC Portal

 Revised RSMo ◦ Effective 8/28/2013 ◦ Changes  35% to 30% for excess revenue threshold  Any traffic violation instead of highway violation  Fines AND court costs  Based on original charge filed  Revenues from traffic violations ◦ Excess above 30% of annual general operating revenue  Paid to Department of Revenue ◦ Applies to City, town, village or county

 Comprehensive Annual Financial Report ◦ Submitted to State Auditor ◦ Include an accounting of the percentage  Loss of jurisdiction ◦ Failure to accurately or timely report ◦ Failure to send excess to DOR ◦ Reinstated when these requirements are met

 Requires use of  Statewide automated receipts (JIS)  Approved automated local system receipts for non-JIS municipal courts  Court’s name on pre-numbered manual receipts  Use manual receipts ONLY  If the municipal court is not on JIS or an approved automated local system  if JIS or approved automated local system is unavailable OR  by order of the presiding judge  Orders are not needed when the system is unavailable or the municipal court is not on JIS or an approved automated local system.

 Best Practices provides guidance for compliance with COR 4.53  Sent in mid January 2014 to all  Municipal judges  Municipal clerks

 Best Practices to Avoid Manual Receipts  Cross training clerks  Flex-time for accounting supervisors  Computers and printers in the courtrooms  Otherwise, accept no payments in the courtrooms

 Best Practices using Manual Receipts  COR change requires the court’s name on the manual receipt  Having both the court’s name AND address on the manual receipt  Using pre-printed multi-part bound receipt books  Cross-referencing the automated receipt number  Reviewing manual receipts daily by a supervisor

 Top 10 audit findings for Municipal Courts  Audit Reports Issued  19 Municipal Courts Audited ◦ 4 JIS Courts ◦ 15 Non JIS Courts

 Number 1 (12/19) ◦ Accounting for Numerical Sequence of Tickets Not Adequate  Number 2 (11/19) ◦ Inadequate Segregation and Oversight  Number 3 (10/19) ◦ Open Items Listing Inadequate or Not Reconciled  Number 4 (9/19) ◦ City PA Not Signing All Tickets  Number 5 (7/19) ◦ Deposits not timely ◦ Report of Cases to City Not Prepared or Incomplete

 Number 6 (6/19) ◦ Accounting for Numerical Sequence of Receipts Not Adequate ◦ Receipts Not Entered Immediately  Number 7 (5/19) ◦ Monthly Report to OSCA Not Accurate or Incomplete  Number 8 (4/19) ◦ Receipt Composition Not Reconciled  Number 9 (3/19) ◦ No Review or Approval for Adjustments and Voids ◦ Monitoring for Excess Revenue on Traffic Not Adequate ◦ Final disposition of Cases Not Documented

 Number 10 (2/19) ◦ Computer Controls Not Adequate ◦ Fines/Court Costs Not Transmitted Timely ◦ Missing Monies ◦ Accounts Receivable Procedures Not Adequate ◦ Judge Not Approving Court Docket ◦ Judge Not Signing Warrants or Recall of Warrants

 Other Findings (1/19) ◦ Accounting of Numerical Sequence of Bond Forms Not Adequate ◦ Domestic Violence Fee Not Collected Properly ◦ Warrant Fee Assessed Without Authorization by State Statute ◦ Judicial Education Fee Not Accounted for Properly ◦ Bank Reconciliation Not Complete or Timely

 OSCA and DOR have agreed to combine resources and find grant funding for a website portal for manual municipal courts to report record of convictions.

 Efficiency  Effectiveness  Timeliness

 Reduce Postage Cost  Limited Data Entry  Ease of Access

DOR information will auto populate The information will be pulled directly from DOR’s database.

The Court User will complete this portion.

DWITS

 We are out of Charge Code number under the current format.  The goal is to design a new format which will be easy to use, include all relevant parts that apply to all or some of the criminal justice entities that rely on it, and will be permanent solution.

 Statistical Staff is working on the Annual Report  Submit iNotes Termination Forms  Issues with your vendor regarding the MSR, please contact OSCA.

 call the  OSCA Help Desk at

 Have a great conference and safe travels.