YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

February 21, 2001

Report No. 2001-10

After repeatedly not correcting problems noted in prior audits, St. Louis Police Board Commissioners have implemented or partly implemented 83 percent of the previous recommendations

This audit follows up on the 56 recommendations from our April 1999 report and focuses on police board records for the two fiscal years ending June 30, 2000.  Of the previous 56 recommendations, the police board has implemented 21 (37%), partially implemented 25 (45%) and not implemented 10 (18%). 

This report covers the recommendations not implemented and notes the progress on partially implemented actions.  In almost all cases, the commissioners agreed with the recommendations, stressing the hire of an internal auditor and noting that several changes are a “work in progress.”  The following highlights the continued concerns and improvements. 

Two major findings implemented 

The prior audit noted the board exceeded its authority by paying the police chief for unused vacation and discretionary holidays.  The extra pay gave the chief a salary in excess the state authorization.  During this audit period, the chief did not receive pay for unused leave.  (See page 31) 

The board also paid overtime to officers with the rank of sergeant and above, which was against state law.  Revised state laws now allows overtime pay for senior staff if the funding source is not the general fund.  The board paid overtime ($91,000 in fiscal year 2000) to senior staff, but used money from grants.  (See page 31) 

Bidding and contracts improved 

Commissioners are now taking bids for banking services, a recommendation made in three previous audits.  In addition, commissioners hired an internal auditor as a result of the 1999 audit to improve bid and contract processes.  This review still showed some laxity in keeping adequate documentation of bids and a failure to bid all professional services, such as legal and consultant work.  (See page 8) 

Mileage logs not kept on unmarked cars 

The previous audit noted that the board had no written policy prohibiting officers’ personal use of  unmarked vehicles.  The board now has a policy, but the policy did not require the officials using the departments’ 139 unmarked vehicles to log mileage or trip purposes.  (See page 12) 

Alarm unit controls/collection still faulty 

The previous audit cited several concerns with the process of collecting false alarm fines.  For example, one employee prepares the invoices, collects and deposits the money.  Money is not regularly deposited and several fines have gone uncollected since 1992.  This review showed the same concerns.  Since the 1999 audit, the department reviewed how false alarms effect its operation. Commissioners are now working on legislation to shift the collection responsibility to a better-equipped city department.  (See page 14) 

Less forfeiture money held 

The previous audit showed the department held over $79,000 in interest earned on Criminal Activity Forfeiture Act (CAFA) Funds, which should have gone to schools.  This review showed that the board had disbursed some CAFA interest funds, but still held more than $32,000.  (See page 18) 

In addition, the previous audit showed that the department did not bid a contract for a company that tows cars seized in CAFA cases.  The contract required the company to give the department half of the tow fee collected on each car.  This review showed the board received $152,750 from the tow fees in fiscal year 2000.  Our audit had asked the department to show this money was not profit. In response to this review, the department did this analysis.  (See page 18) 

Controls improving with the Secretary Account 

The previous audit showed that the department  failed to properly budget the Secretary’s Account  by holding money ($826,000 in the 1999 report) in reserve to cover future expenditures.  Had these expenditures been charged against the 1998 budget, the department would have overspent by $559,800.  This review showed the department had discontinued carrying over funds, but still held $287, 961 in this account.  The board agreed to transfer the money back to the city.  (See page 21) 

Weak supply warehouse inventory control 

The previous audit noted that the department does not have a report tracking the monthly use of each item.  As a result, our staff noted excess supplies of record books, evidence bags, property envelopes, etc.  In this review, we again recommended an inventory count by an employee not previously involved with inventory and a more regular count of weapons stored in the Armory.  (See page 24) 

Missing traffic tickets not reviewed 

The previous audit noted concerns in tracking traffic tickets.  Audit tests showed that five out of the 100 tickets reviewed had been voided by officers and not turned over to supervisors.  This review showed that the department does not ensure officers complete ticket book logs to show  what ticket numbers they received.  This review also showed the department is now printing reports of tickets issued in numerical order, but no one is reviewing these reports or investigating missing numbers. (See page 27) 

The following chart summarizes a history of conditions found in previous audits that went uncorrected until this review.  

Complete Audit Report