DOCSLIB.ORG

Shortage Update 2001 Through 2003

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Shortage Update 2001 Through 2003 Shortage Update 2001 through 2003 ARKANSAS DIVISION OF LEGISLATIVE AUDIT MAY 12, 2005 Members of the Legislative Joint Auditing Committee: We have conducted a review in order to update the Legislative Joint Auditing Committee on shortages that have been referred to local prosecuting attorneys by the LJAC. This special report covers shortages in excess of $2,500 that were forwarded to local prosecuting attorneys during the period January 1, 2001 through December 31, 2003. The methodology used in conducting this review was developed uniquely to address our stated objectives, and therefore, the review was more limited in scope than an audit performed in accordance with Government Auditing Standards issued by the Comptroller General of the United States. The results of our review are contained in the attached report. We trust this report will assist you in your legislative decision making process. DIVISION OF LEGISLATIVE AUDIT Charles L. Robinson, CPA, CFE Legislative Auditor February 11, 2005 PSSR04405 TABLE OF CONTENTS Introduction / Objectives / Scope and Methodology................................................ 1 Background............................................................................................................. 1 Shortages Referred to Prosecuting Attorneys......................................................... 1 Job Retention Rate for Individuals Identified as Having Responsibility in Shortages................................................................................ 4 Additional Information on Shortages from Prior Review ......................................... 6 Shortage Activity and Shortage Update by Judicial District: 1st Judicial District....................................................................................... 9 2nd Judicial District ..................................................................................... 12 3rd Judicial District ...................................................................................... 14 4th Judicial District ...................................................................................... 15 5th Judicial District ...................................................................................... 16 6th Judicial District ..................................................................................... 18 7th Judicial District ...................................................................................... 23 8th North Judicial District............................................................................. 24 8th South Judicial District............................................................................ 25 9th East Judicial District ............................................................................. 28 9th West Judicial District ............................................................................. 29 10th Judicial District .................................................................................... 30 11th East Judicial District ............................................................................ 33 11th West Judicial District ........................................................................... 34 12th Judicial District .................................................................................... 35 13th Judicial District .................................................................................... 36 14th Judicial District .................................................................................... 37 15th Judicial District .................................................................................... 38 16th Judicial District .................................................................................... 39 17th Judicial District .................................................................................... 40 18th East Judicial District ............................................................................ 41 18th West Judicial District ........................................................................... 42 19th East Judicial District ............................................................................ 43 19th West Judicial District ........................................................................... 44 20th Judicial District .................................................................................... 45 21st Judicial District..................................................................................... 47 22nd Judicial District ................................................................................... 48 23rd Judicial District .................................................................................... 49 Schedule 1 – Number of Circuit Judges Assigned to Each Judicial District............ 50 Schedule 2 – Update on Restitution Balances Outstanding from Prior Audit ......... 51 Note: A map illustrating the location of each judicial district is provided on page 2 of the report. INTRODUCTION information related to each shortage in excess of $2,500 from representatives This report is being issued to inform the of each judicial district’s Prosecuting Legislative Joint Auditing Committee Attorney’s office and governmental (LJAC) on the procedures followed by entities in which the shortages occurred. the Division of Legislative Audit in We also obtained information relating to reporting shortages discovered during bond payments and restitution from the audits of governmental entities. This Arkansas Governmental Bonding Board report will also provide information and reviewed related Arkansas Code. related to shortages in excess of $2,500 referred by the LJAC to local BACKGROUND Prosecuting Attorneys for the time period January 1, 2001 through The Arkansas General Assembly has December 31, 2003. currently grouped Circuit Courts into twenty-eight (28) judicial districts. Judicial districts do not split counties but OBJECTIVES may encompass more than one (1) county. Exhibit I on page 2 illustrates Our objectives in preparing this special the jurisdiction of each judicial district. report were as follows: Each judicial district elects one (1) Prosecuting Attorney to four (4) year • Examine the number of cases terms to serve as the people’s attorney adjudicated, convictions, and in the enforcement of State criminal dismissals for shortages in excess laws. Highlights of the duties and of $2,500 referred by LJAC to local responsibilities of the Prosecuting Prosecuting Attorneys; Attorney are outlined in Exhibit II on page 2 of this report. A listing of the • Determine the prosecution rate, counties and the number of Circuit amount of recoveries, bond Judges in each judicial district is payments, and job retention rate provided in Schedule 1 on page 50. for individuals identified as having responsibility in shortages in SHORTAGES REFERRED TO excess of $2,500 referred to local Prosecuting Attorneys by LJAC by PROSECUTING ATTORNEYS judicial district and by governmental institution; and Arkansas Code Annotated § 10-4-111 states: • Update the status of pending shortage investigations and court If an audit report presented to the ordered restitution balances from Legislative Joint Auditing Committee our Special Report titled Judicial or the appropriate standing Districts – Shortage Updates subcommittee thereof reflects issued October 11, 2002. evidence of apparent unauthorized disbursements or unaccounted for funds or property by a public official SCOPE AND or employee [shortage], the METHODOLOGY Legislative Auditor shall forthwith report the transactions in writing to Our review was conducted for the time the prosecuting attorney for the period January 1, 2001 through county in which the public agency or December 31, 2003. We requested political subdivision is located… 1 Exhibit I Arkansas Judicial Districts Source: Administrative Office of the Courts Exhibit II Highlighted Duties and Responsibilities of Prosecuting Attorneys • Give his opinion to any county or township office in his judicial district on matters of criminal law in which the state or county is concerned. A.C.A. § 16-21-102 • Commence and prosecute all criminal actions in which the state or any county in his district may be concerned. A.C.A. § 16-21-103 • Whenever he has information of the commission of any offense against the criminal and penal laws of this state or has reason to believe that any offense has been committed, summon all persons that he may think necessary to testify before the grand jury in relation to the offense. A.C.A. § 16-21-104 • Provide assistance to victims and witnesses of crimes. A.C.A. § 16-21-106 o Upon request, provide to a victim and immediate family members of all homicide victims: • Notice of critical events in the criminal justice process. • After a prosecution is commenced, information of: relevant criminal justice procedures, the crime with which the defendant has been charged, and the file number of the case. o Confer with the victim before amending or dismissing a charge or agreeing to a negotiated plea or pretrial diversion. o Notify the Post Prison Transfer Board at the time of commitment of the desire of the victim, or member of the victim’s family, to be notified of any future parole hearings. o Provide the following services to victims of crimes and witnesses of crimes and the family members of all homicide victims: Assist such persons in obtaining protection from harm arising out of their cooperation, applying for financial assistance, and applying for witness fees to
Load more

Recommended publications
  • ATRS 10502 Annual Report
    Comprehensive Annual Financial Report A Component Unit of the State of Arkansas Prepared by the staff of Arkansas Teacher Retirement System Linda Parsons Chair–Board of Trustees Copies of this report are available from: Arkansas Teacher Retirement System 1400 West Third Street Little Rock, Arkansas 72201 501.682.1517 or 1.800.666.2877 website: atrs.state.ar.us ARKANSAS TEACHER RETIREMENT SYSTEM ANNUAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2002 2002 Comprehensive Annual Financial Report A Component Unit of the State of Arkansas 3 ARKANSAS TEACHER RETIREMENT SYSTEM ANNUAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2002 INTRODUCTORY SECTION Letter of Transmittal ..................................................................................................................................................................... 4 Board of Trustees .......................................................................................................................................................................... 7 Professional Consultants .............................................................................................................................................................. 8 Organizational Chart and Administrative Staff .................................................................................................................... 10 FINANCIAL SECTION Basic Financial Statements: Statement of Plan Net Assets .................................................................................................................................................
    [Show full text]
  • Arkansas Teacher Retirement System ~ Bill A
    • Arkansas Teacher 1111 Retirement mil System Comprehensive Annual Financial Report A Component Unit of the State of Arkansas WE YOUR BE ST iNTEREST iN MiND Prepared by the staff of Arkansas Teacher Retirement System ~ Bill A. Shirron - Executive Director - Copies of this report are available from: • Arkansa5 Teacher Retirement System 1400 West Third Street Uttie Rock. Arkansas 7220 I 501.682.15 17 or 1.800.666.2877 website: atrs.state.ar.us • -- "",....- - "" -,.... .....-- -- -- - = ARKANSAS TEACHER RETIREMENT SYSTEM ANNUAL REPORT FOR fiSCAL YEAR ENDED JUNE 30. 2001 Arkansas Teacher Retirement System Comprehensive Annual Financial Report A Component Unit of the State of Arkansas -/- -,.­ r-----------------------------------------------------------------------------------------------.ARKANSAS TEACHER RETIREMENT SYSTEM ANNUAL REPORT FOR F[SCAl YEAR ENDED JUNE 30, 200] .~ INTRODUCTORY SECTION Letter of Transmittal .................................................................................................................................................................... 4 Board of Trustees .................................. ................... ....................... ................................................................................... 7 Professional Consultants ........................................................................................................................................................... 8 Organizational Chart and Administrative Staff ..................................................................................................................
    [Show full text]
  • Annual Statistical Report Public Schools of Arkansas and Educational Service Cooperatives
    Annual Statistical Report Public Schools of Arkansas and Educational Service Cooperatives Arkansas Department of Education 2001-2002 Actual Formerly called the Report on House Concurrent Resolution No. 58 of the 1961 General Assembly ASR Definitions for Items 1-22 1. Area in Square Miles. The number of square miles within the 11. Other Local Receipts. Revenue from local sources other boundaries of the school district to the nearest square mile. than property taxes including but not limited to revenue in lieu of taxes, interest on investments, rental income, donations, 2. Average Daily Attendance (K-12). The annual average of the total miscellaneous local revenue and revenue from the county. days in attendance divided by the number of days taught. It includes students who attend school outside the district on a tuition 12. Revenue Received from Other Districts. Revenue agreement between the respective districts. received from districts for the payment of tuition for non- resident students and other services. 3. Average Daily Transported (K-12). The average number of students eligible to be transported daily in grades K-12. The average 13. State Equalization Aid. State aid for the general operation for the first three (3) quarters is used for State funding purposes. of schools, including funds allocated from the Educational Excellence Trust Fund. 4. Percent Change in ADA Last 5 Years. The percentage change in the average daily attendance in the district from FY 1996-97 through 14. Revenue Loss Funding. State aid received by a district 2001-02 in grades K-12. A negative (-) sign indicates a loss in ADA.
    [Show full text]
  • Arkansas School Districts on Selected Items 2001-2002
    RANKINGS OF ARKANSAS SCHOOL DISTRICTS ON SELECTED ITEMS 2001-2002 ACTUAL STATE DEPARTMENT OF EDUCATION LITTLE ROCK, ARKANSAS ASR Rankings Definitions TO: Governor of Arkansas Members of Arkansas General Assembly Superintendents of Arkansas Public Schools FROM: Raymond Simon SUBJECT: Rankings of Arkansas School Districts of Selected Items Attached is the Rankings of Arkansas School Districts of Selected Items (Rankings). The Rankings reports on selected items contained in the 2001-02 Annual Statistical Report of the Public Schools of Arkansas. The data used in this report was self-reported by the individual school districts. This data was not audited prior to submission to the Department and, therefore, may not agree with a school district’s final audited financial report. The school districts are listed in LEA order beginning on page 3 for easy reference. In the next seven tables, the districts are ranked from highest to lowest on the following data: 1. Per-Pupil Expenditures Expenditures including: instruction, support services, non-instructional services except for community services, direct program support; less tuitions paid by individuals, transportation fees paid by individuals, Title I and Title VI expenditures and carryover funds, food service revenues, student activities revenues, textbook revenues, summer school revenues, and property expenditures; divided by Average Daily Attendance. 2. Average Daily Attendance The annual average of the total days attended by students in grades kindergarten through 12, divided by the number of days taught. It includes students that attend school outside the district on a tuition agreement between the respective districts. 3. Average Daily Membership The annual average of the total days attended plus the total number of days absent by students in grades kindergarten through 12, divided by the number of days taught.
    [Show full text]
  • Comprehensive Arkansas Higher Education Annual Report Act 970 of 2009 Reports on Remediation
    Comprehensive Arkansas Higher Education Annual Report Act 970 of 2009 Reports on Remediation Comprehensive Arkansas Higher Education Annual Report December 1, 2009 Act 970 of 2009 Report on Remediation Arkansas Department of Higher Education 114 East Capitol, Little Rock, Arkansas 72201 page 1 of 20 Remediation Rates Traditional Rates (ignores high school graduation date) may also be called the Anytime Rate Traditionally, the Arkansas Department of Higher Education has determined remediation rates by using a percentage calculation consisting of a numerator and denominator. To be counted in the denominator the student would need to meet these criteria: 1. Be a First-Time Entering Student (regardless of when they graduated high school); 2. Seek an Associate or Bachelor’s degree (certificate-seekers are not counted); and 3. Take one of the approved exams (ACT, SAT, Asset, or Compass) in the subject of math, English, and/or reading. To be counted in the numerator the above group of students would be filtered for these factors: 4. Students that score less than 19 on the ACT (or the equivalent score on a comparable test); and 5. Students that were placed in remediation. Two-Year Rates – Act 970 of 2009 Act 970 of 2009 required ADHE to calculate a remediation rate based on students that have attended college within two (2) years of high school graduation. Students who required remediation during their first year of enrollment in a state-supported institution of higher education if the enrollment occurred within two (2) years of graduation from a secondary school in this state. This new rate is posted online as part of the Comprehensive Annual report.
    [Show full text]
  • Fiscal Year 2005 Title I Grants to Local Educational Agencies - ARKANSAS
    Fiscal Year 2005 Title I Grants to Local Educational Agencies - ARKANSAS Maximum Required Expenditures For Choice-Related Maximum Per-Child Transportation Expenditure For FY 2005 Title I And Supplemental Supplemental LEA ID District Allocation* Educational Services** Educational Services*** 502220 ACORN SCHOOL DISTRICT 107,282 21,456 1,324.47 502250 ALMA SCHOOL DISTRICT 560,938 112,188 1,180.92 502280 ALPENA SCHOOL DISTRICT 124,787 24,957 1,114.17 502310 ALREAD SCHOOL DISTRICT 34,474 6,895 1,231.22 502330 ALTHEIMER UNIFIED SCHOOL DISTRICT 340,915 68,183 1,414.58 502370 ALTUS-DENNING SCHOOL DISTRICT 150,888 30,178 1,423.47 502430 ARKADELPHIA SCHOOL DISTRICT 496,419 99,284 1,133.38 502460 ARKANSAS CITY SCHOOL DISTRICT 65,036 13,007 1,548.48 502550 ARMOREL SCHOOL DISTRICT 23,395 4,679 1,462.20 502580 ASHDOWN SCHOOL DISTRICT 390,304 78,061 1,121.56 502610 ATKINS PUBLIC SCHOOLS 357,967 71,593 1,213.45 502670 AUGUSTA SCHOOL DISTRICT 315,171 63,034 1,552.57 502700 BALD KNOB SCHOOL DISTRICT 406,325 81,265 1,160.93 502730 BARTON-LEXA SCHOOL DISTRICT 137,462 27,492 1,284.69 500019 BATESVILLE SCHOOL DISTRICT 617,885 123,577 1,349.09 502790 BAUXITE SCHOOL DISTRICT 111,755 22,351 931.30 502820 BAY SCHOOL DISTRICT 122,924 24,585 1,107.42 500032 BEARDEN SCHOOL DISTRICT 173,052 34,610 1,123.71 502880 BEEBE SCHOOL DISTRICT 409,324 81,865 1,080.01 502960 BENTON SCHOOL DISTRICT 509,295 101,859 1,102.37 503060 BENTONVILLE PUBLIC SCHOOLS 938,173 187,635 1,051.76 503090 BERGMAN SCHOOL DISTRICT 185,168 37,034 1,129.07 503150 BERRYVILLE PUBLIC SCHOOLS 526,901
    [Show full text]
  • ATRS 10005 04 Annual Report
    ARKANSAS TEACHER RETIREMENT SYSTEM 2004 COMPREHENSIVE ANNUAL FINANCIAL REPORT A Pension Trust Fund of the State of Arkansas 1 ANNUAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2004 ARKANSAS TEACHER RETIREMENT SYSTEM INTRODUCTORY SECTION Letter of Transmittal ........................................................................................................................................................4 Board of Trustees ........................................................................................................................................................... 7 Professional Consultants ................................................................................................................................................. 8 Organizational Chart and Administrative Staff ........................................................................................................... 10 FINANCIAL SECTION Basic Financial Statements: Statement of Plan Net Assets ...................................................................................................................................... 12 Statement of Changes in Plan Net Assets ................................................................................................................... 13 Notes to Basic Financial Statements ............................................................................................................................ 14 Required Supplementary Information: Schedule 1 - Schedule of Funding Progress ................................................................................................................
    [Show full text]