The Missouri Auditor as directed by the Missouri Legislature, filed new rules to guide cities in implementing the requirements of SB 5. Like the new law, the rules require local governments to annually file an addendum stating their total revenue, their general operating revenue, and revenue from fines, bond forfeitures, and court costs for minor traffic violations as well as a certification by the municipal judge that the Court complied with Section 470.360 RSMo. The State Auditor also created the Addendum and Certification forms for use by local governments. The Addendum and Certification must be filed within six months of the end of the entity’s fiscal year, and the entity must retain supporting documentation. One change in the regulations of note, however, is that now both audited and unaudited financial reports are due to the Auditor’s office within six months of the end of the entity’s fiscal year (unaudited formerly were due within four months). Given the increased scrutiny of municipal court practices, it is vitally important that cities operating a municipal court ensure their procedures comply with all applicable laws.
