YELLOW SHEET

Office of the State Auditor of Missouri
Claire McCaskill

Report No. 99-118
December 27, 1999

Criminal cost billings were not submitted to the state for some cases during 1998, 1997, and 1996. State law allows for the reimbursement of certain costs in criminal cases where the state has been rendered liable. Based on information provided by the Sheriff, the Circuit Clerk is responsible for preparing and submitting cost bills to the state for reimbursement. State law requires all such bills to be submitted to the state's Office of Administration within two years of the date of judgment and sentence.

Our review of criminal cases found twenty-one cases with costs totaling approximately $33,031 that had not been submitted for reimbursement. Of these twenty-one cases, fourteen have exceeded the two-year time limit and the county has already lost reimbursements totaling approximately $17,831. Seven of the twenty-one cases had 1998 conviction dates. Incarceration costs related to those cases total approximately $15,200. We have provided the Circuit Clerk with information regarding these cases so they can be billed before the two-year time limit expires.

Many of the funds held on deposit in the Circuit Clerk's fee account are for old cases which contain deposits insufficient to cover all court costs charged. The Circuit Clerk's December 31, 1998, open items listing includes approximately 950 entries and totaled over $114,000. Approximately 240 of these cases originated prior to 1996 with some cases dating as far back as the 1950's. If it appears unlikely the remaining amounts owed will be collected, a court order should be obtained to allow the balance to be distributed among the various costs.

Delinquency notices are not sent out to the non-custodial parents of cases involving non-IV-D obligations. According to the State Division of Child Support Enforcement (DCSE) personnel, the division will generate and mail billings unless there is a billing suppression request on file and their records indicate the former Circuit Clerk requested the suppression of billings for non-IV-D delinquent obligations. The Circuit Clerk indicated that she was unaware that the billing request had been suppressed. In response to the finding, the current Circuit Clerk indicated she contacted the DCSE and requested the billings be generated and mailed.

The duties of receiving, recording, and depositing court monies collected by the Probate Division are not adequately segregated. Currently, the Probate Clerk performs all these duties as well as preparing checks and completing monthly reports and reconciliations. If a proper segregation of duties cannot be achieved, at a minimum, there should be a documented independent review of records.

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Missouri State Auditor's Office
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