15 CSR 40-3.170 - Addendum Filed with the Auditor's Office
(1) Every county, city, town, or village that
has chosen to have a municipal court division shall annually file with the
State Auditor's Office a completed form, which is included herein, and
available on the State Auditor's website, and contains, at a minimum, the
following:
(A) The total annual revenue of
the county, city, town, or village;
(B) The annual general operating revenue of the county, city,
town, or village based on the definition in section
479.350, RSMo;
(C) The total revenue from fines, bond
forfeitures, and court costs for municipal ordinance violations and minor
traffic violations occurring within the county, city, town, or village based on
the definitions in section
479.350, RSMo, including amended
charges for any municipal ordinance violations and minor traffic violations;
and
(D) The percent of annual
general operating revenue from fines, bond forfeitures, and court costs for
municipal ordinance violations and minor traffic violations as defined by
section 479.350, RSMo, including amended
charges for any municipal ordinance violations and minor traffic
violation.
(2) The annual
form shall be mailed to the State Auditor's Office at PO Box 869, Jefferson
City, MO 65102, or emailed to PolySubFS@auditor.mo.gov.
(3) The addendum form shall be submitted
within six (6) months after the end of the county, city, town, or village's
fiscal year and shall be filed with any required annual financial report filed
under the procedures in
15 CSR
40-3.030.
(4) To facilitate auditing, the county, city, town, or village
shall retain documentation supporting the information provided on the form in
accordance with prescribed record retention procedures.
(5) The form shall be signed by a
representative of the county, city, town, or village with knowledge of the
subject matter before a notary public.
(6) If the county, city, town, or village's
fiscal year ended before August 28, 2015, the county, city, town, or village
may report the information required by section (1) of this regulation in a form
that substantially comports with the requirements of this regulation and may
report its total revenue for municipal court violations or provide an
accounting of the percent of annual general operating revenue from fines and
court costs from traffic violations, including amended charges from any charged
traffic violation based on section
302.341, RSMo Supp.
2014.
(7) If a county, city, town,
or village's total gross revenue from the operation of its municipal court,
including all fees, fines, bond forfeitures, and court costs retained by the
county, city, town, or village from any case heard in its municipal court, is
less than the statutory percentage of annual general operating revenue over
which the proceeds must be distributed to the schools annually as provided by
section 479.359, RSMo, the county, city,
town, or village may report its total gross revenue from the operation of its
municipal court in lieu of reporting its total revenue from fines, bond
forfeitures, and court costs for municipal ordinance violations and minor
traffic violations occurring within the county, city, town, or
village.
(8) Examples.
(A) A city with a municipal court has several
ordinances related to equipment failure, vehicle registration, and seatbelt use
for which no points are placed on the driver's license upon conviction. The
funds received from these violations should be included in "minor traffic
violations" when reporting the information under section (1) of this regulation
because the statutory definition of "minor traffic violation" includes
municipal or county ordinance traffic violations, except those that involve
authorization for the Department of Revenue to assess five (5) or more points
to a person's driving record upon conviction, assuming that the specific
violation does not fall within one (1) of the other statutorily enumerated
exceptions in the definition of "minor traffic violation."
(B) The municipal court amends a violation
that does not meet the definition of "minor traffic violation" to a violation
that does meet this definition. The funds received from these violations should
be included in "minor traffic violations" when reporting the information under
section (1) of this regulation because the calculation includes charges for all
minor traffic violations.
(C) The
municipal court amends a violation that meets the definition of "minor traffic
violation" to a violation that does not meet this definition. The funds
received from these violations should be included in "minor traffic violations"
when reporting the information under section (1) of this regulation because the
original charge is a minor traffic violation.
(D) All ordinance violations for a city are adjudicated in the
associate circuit division and not by a municipal division operated by that
city. Because the city does not operate its own municipal court division, it
does not need to file an addendum with its financial report filed under the
procedures in 15 CSR 40-3.030.
(E) All ordinance violations for a City A
are adjudicated in a municipal division located in City B under an agreement
between the two cities. Because City A operates a municipal division through
this agreement, City A must file an addendum with its financial report filed
under the procedures in
15 CSR
40-3.030.
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Notes
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