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From The Office Of State AuditorClaire McCaskillReport No. 2004-84November 10, 2004www.auditor.mo.govAUDIT REPORTCRIME VICTIMS' COMPENSATION PROGRAMTWO YEARS ENDED JUNE 30, 2004
November 2004Our office conducted an audit of the Crime Victims' Compensation Program.Missouri state law authorizes the Crime Victims' Compensation Program to assist victimswho suffer actual bodily harm as a direct result of a crime. The program, adopted in 1981,is located within the Division of Workers' Compensation. The program consists of theCrime Victims' Compensation Fund, the Services to Victims Fund, and the State ForensicLaboratory Fund. The Crime Victims' Compensation Fund will pay a crime victim'sactual losses for medical bills, lost earnings or support, and other miscellaneous expensesup to a maximum of 25,000, which are not reimbursed by any other means.The Services to Victims Fund provides funding to local service providers, lawenforcement agencies, prosecutors, and other public and private non-profit organizationsto assist crime victims in Missouri. The State Forensic Laboratory Fund providesfinancial assistance to defray expenses of crime laboratories.All reports are available on our website: www.auditor.state.mo.usYELLOW SHEETOffice Of TheState Auditor Of MissouriClaire McCaskill
CRIME VICTIMS' COMPENSATION PROGRAMTABLE OF CONTENTSPageFINANCIAL SECTIONState Auditor's Reports: . 2-6Financial Statements . 3-4Compliance and Internal Control Over Financial Reporting . 5-6Financial Statements: . 7-11DescriptionExhibitA-1A-2Combined Statement of Receipts, Disbursements,and Changes in Cash and Investments,Year Ended June 30, 2004 .8Year Ended June 30, 2003 .9B-1B-2Statement of Appropriations and Expenditures,Year Ended June 30, 2004 .10Year Ended June 30, 2003 .11Supplementary Data:. 12-15Schedule of Program Payments, Five Years EndedJune 30, 2004 . 13-15Notes to the Financial Statements and Supplementary Data . 16-20STATISTICAL SECTIONHistory, Organization, and Statistical Information . 22-28AppendixAB-1B-2Schedule of Department of Revenue Collections, Years EndedJune 30, 2004 and 2003.24Compensation Awarded to Victims by County,Year EndedJune 30, 2004.27June 30, 2003.28-i-
FINANCIAL SECTION-1-
State Auditor's Reports-2-
CLAIRE C. McCASKILLMissouri State AuditorINDEPENDENT AUDITOR'S REPORT ONTHE FINANCIAL STATEMENTSHonorable Bob Holden, GovernorandCatherine Leapheart, DirectorDepartment of Labor and Industrial RelationsandCharles Jackson, DirectorDepartment of Public SafetyJefferson City, MO 65102We have audited the accompanying Combined Statements of Receipts, Disbursements,and Changes in Cash and Investments of the Crime Victims' Compensation Fund, the Services toVictims Fund, and the State Forensic Laboratory Fund; and Statements of Appropriations andExpenditures of the various funds of the Crime Victims' Compensation Program as of and for theyears ended June 30, 2004 and 2003. These financial statements are the responsibility of theprogram's management. Our responsibility is to express an opinion on these financial statementsbased on our audit.We conducted our audit in accordance with auditing standards generally accepted in theUnited States of America and the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States. Thosestandards require that we plan and perform the audit to obtain reasonable assurance aboutwhether the financial statements are free of material misstatement. An audit includes examining,on a test basis, evidence supporting the amounts and disclosures in the financial statements. Anaudit also includes assessing the accounting principles used and the significant estimates madeby management, as well as evaluating the overall financial statement presentation. We believethat our audit provides a reasonable basis for our opinion.As discussed in Note 1 to the financial statements, these financial statements wereprepared on the cash basis of accounting or the state's legal budgetary basis of accounting, whichare comprehensive bases of accounting other than accounting principles generally accepted in theUnited States of America.-3P.O. Box 869 Jefferson City, MO 65102 (573) 751-4213 FAX (573) 751-7984
In our opinion, the financial statements referred to in the first paragraph present fairly, inall material respects, the receipts, disbursements, and changes in cash and investments of theCrime Victims' Compensation Fund, the Services to Victims Fund, and the State ForensicLaboratory Fund; and the appropriations and expenditures of the various funds of the CrimeVictims' Compensation Program as of and for the years ended June 30, 2004 and 2003, on thebases of accounting discussed in Note 1.In accordance with Government Auditing Standards, we also have issued our report datedJuly 23, 2004, on our consideration of the program's internal control over financial reporting andon our tests of its compliance with certain provisions of laws, regulations, contracts, and grants.That report is an integral part of an audit performed in accordance with Government AuditingStandards and should be read in conjunction with this report in considering the results of ouraudit.Our audit was conducted for the purpose of forming an opinion on the financialstatements, taken as a whole, that are referred to in the first paragraph. The accompanyingfinancial information listed as supplementary data in the table of contents is presented forpurposes of additional analysis and is not a required part of the financial statements. Suchinformation has been subjected to the auditing procedures applied in the audit of the financialstatements and, in our opinion, is fairly stated, in all material respects, in relation to the financialstatements taken as a whole.The accompanying History, Organization, and Statistical Information is presented forinformational purposes. This information was obtained from the program's management and wasnot subjected to the auditing procedures applied in the audit of the financial statements referredto above. Accordingly, we express no opinion on the information.An integral part of the Crime Victims' Compensation Program funding comes fromfederal awards. Those federal awards are reported on in the State of Missouri Single AuditReport issued by the State Auditor's office. The single audit is conducted in accordance with theprovisions of U.S. Office of Management and Budget Circular A-133, Audits of States, LocalGovernments, and Non-Profit Organizations.Claire McCaskillState AuditorJuly 23, 2004 (fieldwork completion date)The following auditors participated in the preparation of this report:Director of Audits:Audit Manager:In-Charge Auditor:Audit Staff:Kenneth W. Kuster, CPAJeannette Eaves, CPAJeffrey WilsonChad Hampton-4-
CLAIRE C. McCASKILLMissouri State AuditorINDEPENDENT AUDITOR'S REPORT ON COMPLIANCEAND ON INTERNAL CONTROL OVER FINANCIAL REPORTINGHonorable Bob Holden, GovernorandCatherine Leapheart, DirectorDepartment of Labor and Industrial RelationsandCharles Jackson, DirectorDepartment of Public SafetyJefferson City, MO 65102We have audited the financial statements of the Crime Victims' Compensation Programas of and for the years ended June 30, 2004 and 2003, and have issued our report thereon datedJuly 23, 2004. We conducted our audit in accordance with auditing standards generally acceptedin the United States of America and the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States.ComplianceAs part of obtaining reasonable assurance about whether the financial statements of theCrime Victims' Compensation Program are free of material misstatement, we performed tests ofthe program's compliance with certain provisions of laws, regulations, contracts, and grants,noncompliance with which could have a direct and material effect on the determination offinancial statement amounts. However, providing an opinion on compliance with thoseprovisions was not an objective of our audit, and accordingly, we do not express such an opinion.The results of our tests disclosed no instances of noncompliance that are required to be reportedunder Government Auditing Standards.Internal Control Over Financial ReportingIn planning and performing our audit of the financial statements of the Crime Victims'Compensation Program, we considered the program's internal control over financial reporting inorder to determine our auditing procedures for the purpose of expressing our opinion on thefinancial-5P.O. Box 869 Jefferson City, MO 65102 (573) 751-4213 FAX (573) 751-7984
statements and not to provide assurance on the internal control over financial reporting. Ourconsideration of the internal control over financial reporting would not necessarily disclose allmatters in the internal control that might be material weaknesses. A material weakness is acondition in which the design or operation of one or more of the internal control componentsdoes not reduce to a relatively low level the risk that misstatements in amounts that would bematerial in relation to the financial statements being audited may occur and not be detectedwithin a timely period by employees in the normal course of performing their assigned functions.We noted no matters involving the internal control over financial reporting and its operation thatwe consider to be material weaknesses.This report is intended for the information and use of the management of the CrimeVictims' Compensation Program and other applicable government officials. However, pursuantto Section 29.270, RSMo 2000, this report is a matter of public record and its distribution is notlimited.Claire McCaskillState AuditorJuly 23, 2004 (fieldwork completion date)-6-
Financial Statements-7-
Exhibit A-1CRIME VICTIMS' COMPENSATION PROGRAMCOMBINED STATEMENT OF RECEIPTS, DISBURSEMENTS, AND CHANGES IN CASH AND INVESTMENTSYEAR ENDED JUNE 30, 2004Crime Victims'CompensationFundRECEIPTSCourt fees and costsInterestOtherTotal Receipts Services toVictims 03011,163,850DISBURSEMENTSPersonal serviceExpense and equipmentEmployee fringe benefitsState Forensic Crime LabsState Services to VictimsTotal EIPTS OVER (UNDER) DISBURSEMENTSCASH AND INVESTMENTS, JULY 1,CASH AND INVESTMENTS, JUNE 30, 640,815040,815828,31711,430,81012,259,127The accompanying Notes to the Financial Statements are an integral part of this statement.-8-
Exhibit A-2CRIME VICTIMS' COMPENSATION PROGRAMCOMBINED STATEMENT OF RECEIPTS, DISBURSEMENTS, AND CHANGES IN CASH AND INVESTMENTSYEAR ENDED JUNE 30, 2003StateCrime tionServices toFundVictims FundFundOnly)RECEIPTSCourt fees and costs 0180,673Other558,0052,7360560,741Total EMENTSPersonal serviceExpense and equipmentEmployee fringe benefitsHancock RefundsState Forensic Crime LabsState Services to VictimsTotal 710,619,692RECEIPTS OVER (UNDER) DISBURSEMENTSCASH AND INVESTMENTS, JULY 1,CASH AND INVESTMENTS, JUNE 30, 8(54,905)54,905070611,430,10411,430,810The accompanying Notes to the Financial Statements are an integral part of this statement.-9-
Exhibit B-1CRIME VICTIMS' COMPENSATION PROGRAMSTATEMENT OF APPROPRIATIONS AND EXPENDITURESYEAR ENDED JUNE 30, 2004AppropriationsCRIME VICTIMS' COMPENSATION FUNDState Services to VictimsDepartment of Labor and Industrial Relations Department of Public SafetyTotal State Services to VictimsPersonal ServiceDepartment of Labor and Industrial RelationsDepartment of Public SafetyTotal Personal ServiceExpense and EquipmentDepartment of Labor and Industrial RelationsDepartment of Public SafetyDepartment of CorrectionsOffice of the State Courts AdministratorTotal Expense and EquipmentTotal Crime Victims' Compensation FundSERVICES TO VICTIMS FUNDState Services to VictimsSTATE FORENSIC LABORATORY FUNDDepartment of Public Safety-State Forensic LabsHighway Patrol-crime labs expense and equipmentTotal State Forensic Laboratory FundTotal All Funds 30719,960101,2672,358,336The accompanying Notes to the Financial Statements are an integral part of this statement.-10-LapsedBalances
Exhibit B-2CRIME VICTIMS' COMPENSATION PROGRAMSTATEMENT OF APPROPRIATIONS AND EXPENDITURESYEAR ENDED JUNE 30, 2003AppropriationsCRIME VICTIMS' COMPENSATION FUNDState Services to VictimsDepartment of Labor and Industrial Relations Department of Public SafetyTotal State Services to VictimsPersonal ServiceDepartment of Labor and Industrial RelationsDepartment of Public SafetyTotal Personal ServiceExpense and EquipmentDepartment of Labor and Industrial RelationsDepartment of Public SafetyDepartment of CorrectionsTotal Expense and EquipmentTotal Crime Victims Compensation FundSERVICES TO VICTIMS FUNDState Services to VictimsSTATE FORENSIC LABORATORY FUNDDepartment of Public Safety-State Forensic LabsHighway Patrol-crime labs expense and equipmentTotal State Forensic Laboratory FundTotal All Funds 956The accompanying Notes to the Financial Statements are an integral part of this statement.-11-LapsedBalances
Supplementary Data-12-
ScheduleCRIME VICTIMS' COMPENSATION PROGRAMSCHEDULE OF PROGRAM PAYMENTSFund/AgencyCRIME VICTIMS' COMPENSATION FUNDDouglas CountySafe Passage Domestic ViolenceCitizens Against Domestic ViolenceFAITH, Inc.Comprehensive Human Services, Inc.Total Crime Victims' Compensation FundSERVICES TO VICTIMS FUNDDouglas CountyWomen's Crisis Center of Taney CountyStone CountyStone County Assistance TeamMoniteau CountyCitizens Against Domestic ViolenceSafe House for Women, Inc.Barry CountyFAITH, Inc.Boone CountyComprehensive Human Services, Inc.Midwest L.E.A.D. InstituteSusanna Wesley Family Learning CenterWhole Health OutreachSoutheast Missouri Family Violence CouncilCard V/Coalition Against RapeAvenuesCass County Prosecuting AttorneyHope Haven of Cass CountyHope House, Inc.Jefferson City Rape and Abuse Crisis CenterMissouri Coalition Against Domestic ViolenceMissouri Victim Assistance NetworkChildren's Center of SWMOLafayette HouseCity of Kansas CityJackson CountyMetropolitan Organization to Counter Sexual AssaultNEWHOUSERose Brooks CenterSynergy Services, Inc.Christian Associates of Table Rock LakeVictim Support Service Inc.CopeParents of Murdered ChildrenCity2004AvaMoberlyCamdentonClintonColumbia AvaBransonBranson WestBranson WestCaliforniaCamdentonCape ast lleHarrisonvilleIndependenceJefferson CityJefferson CityJefferson CityJoplinJoplinKansas CityKansas CityKansas CityKansas CityKansas CityKansas CityKimberling CityKirksvilleLebanonLee Summit-13-2003Year Ended June 100,00099,09186,71825,52064,00949,7004,235
ScheduleCRIME VICTIMS' COMPENSATION PROGRAMSCHEDULE OF PROGRAM PAYMENTSFund/AgencySERVICES TO VICTIMS FUND (continued)House of Hope, Inc.Center for Family Resources, Inc.Lighthouse Shelter Inc.Audrain County Crisis InterventionSafe Passage Domestic ViolenceCouncil on Families in Crisis, Inc.New Start Domestic ViolencePerry County Women's Crisis CenterRegional Family Crisis CenterPlatte CountyHaven House, Inc.Phelps County Family Crisis Services, Inc.Phelps CountyCitizens Against Spouse Abuse, Inc.Family Violence Center, Inc.Missouri Victim CenterBridgeway Counseling Services, Inc.St. Charles CountyYoung Women's Christian AssociationAid for Victims of Crime, Inc.Family Resource CenterFortress OutreachLegal Advocates for Abused WomenLife Source ConsultantsLydia's House Inc.St. Louis Circuit Attorney's OfficeSt. Martha's HallWomen's Safe HouseWomen's Support and Community ServicesYWCA of Metropolitan St. LouisCrawford CountyCedar County Prosecuting AttorneyFranklin CountyUniversity City Police DepartmentSurvival Adult Abuse, Inc.Warren County Council Against Domestic ViolenceGenesis: A Place of New BeginningsPulaski CountyPulaski County Crisis CenterChristos HouseTotal Services to Victims vadaNew FranklinPerryvillePerryvillePlatte CityPoplar BluffRollaRollaSedaliaSpringfieldSpringfieldSt. CharlesSt. CharlesSt. JosephSt. LouisSt. LouisSt. LouisSt. LouisSt. LouisSt. LouisSt. LouisSt. LouisSt. LouisSt. LouisSt. LouisSteelvilleStocktonUnionUniversity esvilleWest 613,22227,17214,914031,8542,314,730-14-2003Year Ended June 3,59532,41519,966020,55136,57032,0002,776,466
ScheduleCRIME VICTIMS' COMPENSATION PROGRAMSCHEDULE OF PROGRAM PAYMENTSFund/AgencySTATE FORENSIC LABORATORY FUNDSoutheast Missouri Regional Crime LabSt. Louis County Police DepartmentIndependence Police DepartmentMSSC Regional Crime LabKansas City Police DepartmentTruman State Regional Crime LabSt. Charles County Police DepartmentSt. Louis Metropolitan Police DepartmentTotal State Forensic Laboratory FundTotalCity2004Cape GirardeauClaytonIndependenceJoplinKansas CityKirksvilleSt. CharlesSt. Louis 4,6932,549,167The accompanying Note to the Supplementary Data is an integral part of this statement.-15-2003Year Ended June 615180,8283,003,340
Notes to the Financial Statements and Supplementary Data-16-
CRIME VICTIMS' COMPENSATION PROGRAMNOTES TO THE FINANCIAL STATEMENTS AND SUPPLEMENTARY DATANotes to the Financial Statements:1.Summary of Significant Accounting PoliciesA.Reporting Entity and Basis of PresentationThe accompanying financial statements present only selected data for each fund ofthe Crime Victims' Compensation Program.Receipts, disbursements, and changes in cash and investments are presented inExhibit A for the Crime Victims' Compensation Fund, the Services to Victims Fund,and the State Forensic Laboratory Fund. Appropriations from these funds areexpended by or for the program for restricted purposes.The "Total (Memorandum Only)" column is presented as additional analytical data.Because this column does not identify the restrictions that exist by fund, it should beread only with reference to the details of each fund.Appropriations, presented in Exhibit B, are not separate accounting entities. They donot record the assets, liabilities, and equity or other balances of the related funds butare used only to account for and control the program's expenditures from amountsappropriated by the General Assembly.Expenditures presented for each appropriation may not reflect the total cost of therelated activity. Other direct and indirect costs provided by the program and otherstate agencies are not allocated to the applicable fund or program.B.Basis of AccountingThe Statements of Receipts, Disbursements, and Changes in Cash and Investments,Exhibit A, prepared on the cash basis of accounting, present amounts when they arereceived or disbursed.The Statements of Appropriations and Expenditures, Exhibit B, are presented on thestate's legal budgetary basis of accounting. For years ended on or after June 30, 2001,expenditures generally consist of amounts paid by June 30, with no provision forlapse period expenditures unless the Office of Administration approves an exception.Amounts encumbered at June 30 must be either canceled or paid from the next year'sappropriations.However, the General Assembly may authorize continuous (biennial) appropriations,for which the unexpended balances at June 30 of the first year of the 2-year period-17-
are reappropriated for expenditure during the second year. Therefore, suchappropriations have no lapsed balances at the end of the first year.The cash basis of accounting and the budgetary basis of accounting differ fromaccounting principles generally accepted in the United States of America. Thoseprinciples require revenues to be recognized when they become available andmeasurable or when they are earned and expenditures or expenses to be recognizedwhen the related liabilities are incurred.C.Fiscal Authority and ResponsibilityThe program administers transactions in the funds listed below. The state treasureras fund custodian and the Office of Administration provide administrative controlover fund resources within the authority prescribed by the General Assembly.Crime Victims' Compensation Fund: This fund was established by Chapter 595,RSMo, to determine and award compensation to, or on behalf of, victims of crimes.The fund receives funds and judgments assessed as court costs in proceedings filed inany court in the state for violation of a criminal law of the state. Appropriations fromthis fund authorize payments directly to the provider of the services for medical orfuneral expenses, or expenses for other services as allowed as a last resort for thevictim. Any monies remaining in the fund are perpetually maintained for thepurposes of the fund.Services to Victims Fund: This fund was established by Chapter 595, RSMo, tocontract with public or private agencies to provide assistance to victims of crimethrough direct services, emergency services, crisis intervention counseling and victimadvocacy. The fund accounts for the distribution by the Department of Revenue offees and judgments assessed as court costs in proceedings filed in any court in thestate for violation of a criminal law of the state. Fund monies may also be spent toprovide financial assistance to shelters for victims of domestic violence. Any moniesremaining in the fund are perpetually maintained for the purposes of the fund.State Forensic Laboratory Fund: This fund was established by Chapter 595, RSMo,to provide financial assistance to defray expenses of crime laboratories. The fundreceives the first two hundred and fifty thousand dollars annually from fees andjudgments assessed on criminal convictions. Appropriations from this fund authorizedistributions to labs making analysis of a controlled substance or analysis of blood,breath or urine for a court proceeding. Monies may only be used for equipment orcapital improvements. Any monies remaining in the fund are perpetually maintainedfor the purposes of the fund.-18-
D.Employee Fringe BenefitsIn addition to the social security system, employees are covered by the Missouri StateEmployees' Retirement System (MOSERS) (a noncontributory plan) and mayparticipate in the state's health care, optional life insurance, cafeteria, and deferredcompensation and deferred compensation incentive plans. The optional lifeinsurance and cafeteria plans involve only employee contributions or payrollreductions. The deferred compensation plan involves employee payroll deferrals andthe deferred compensation incentive plan a state contribution for each employee whoparticipates in the deferred compensation plan and has been employed by the state forat least 1 year.The state's required contributions for employee fringe benefits are paid from the samefunds as the related payrolls. Those contributions are for MOSERS (retirement, basiclife insurance, and long-term disability benefits); social security and medicare taxes;health care premiums; and the deferred compensation incentive amount.Employee fringe benefits in the financial statements at Exhibit A are the transfersfrom the Crime Victims' Compensation Fund for costs related to salaries paid fromthat fund. Transfers related to salaries are not appropriated by agency and thus arenot presented in the financial statements at Exhibit B.2.Cash and InvestmentsThe balances of the Crime Victims' Compensation Fund, the Services to Victims Fund, andthe State Forensic Laboratory Fund are pooled with other state funds and invested by thestate treasurer.3.Reconciliation of Total Disbursements to Appropriated ExpendituresDisbursements on Exhibit A reconcile to appropriated expenditures on Exhibit B as follows:Year Ended June ,165,994304,905(121,593)00(98,652)00Administative services transfers(15,534)00(124,920)00Cost allocation transfers(54,564)DISBURSEMENTS PER EXHIBIT A Employee fringe benefitsHancock refunds plementaryEXPENDITURES PER EXHIBIT B(29,782)0Data: 01)(14,283)6,853,100003,136,507302,309
Note to the Supplementary Data:4.Program ContractsThe Crime Victims' Compensation Program enters into contracts, on a fiscal year basis, withlocal agencies to provide services to victims of crime. Amounts presented in the Schedule ofProgram Payments are actual payment amounts made to local agencies. Amounts presentedin the Schedule of Program Payments for the Crime Victims' Compensation Fund onlyinclude payments to local agencies for which a contract was awarded and do not includepayments made to reimburse a crime victim's actual loss for medical bills, lost earnings orsup
Crime Victims' Compensation F und, the Services to Victims Fund, and the State F orensic Laboratory Fund. The Crime Victims' Compensation Fund will pay a crime victim's actual losses for medical bills, lost earning s or support, and other miscel laneous expenses up to a maximum of 25,000, which are not reimbursed by any other means.
