Mo. Code Regs. tit. 15 § 40-3.170

Current through Register Vol. 49, No. 18, September 16, 2024

Section 15 CSR 40-3.170 - Addendum Filed with the Auditor's Office

PURPOSE: This amendment sets forth the procedure for a county, city, town, or village to provide the information required by section 479.359 of Conference Committee Substitute No. 2 for House Committee Substitute for Senate Substitute for Senate Committee Substitute for Senate Bill 572, Second Regular Session, Ninety-eighth General Assembly.

(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;

(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.

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(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 a municipal court division operated by another political jurisdiction and not 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.

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15 CSR 40-3.170

Adopted by Missouri Register February 1, 2016/Volume 41, Number 03, effective 3/31/2016

Amended by Missouri Register November 1, 2017/Volume 42, Number 21, effective 1/1/2018