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