YELLOW SHEET

Office of the State Auditor of Missouri
Claire McCaskill

Report No. 2000-104
September 26, 2000

IMPORTANT:The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Linn, which do not have a county auditor.However, to assist such counties in meeting federal audit requirements, the State Auditor will also perform a financial and compliance audit of various county operating funds every two years.This voluntary service to Missouri counties can only be provided when state auditing resources are available and does not interfere with the State Auditor�s constitutional responsibility of auditing state government. 

Once every four years, the State Auditor�s statutory audit will cover additional areas of county operations, as well as the elected county officials,as required by Missouri�s Constitution.��


This audit of Linn County included additional areas of county operations, as well as the elected county officials.The following concerns were noted as part of the audit: 

Also included in the audit are recommendations to improve the county�s expenditure procedures, computer controls, and property tax system records.Additionally, it was noted that the Sheriff�s department deputies and reserve deputies maintain a checking account outside the county treasury to handle donations and fundraising proceeds, and sponsor programs for area youth.The audit found that some monies deposited into this account represent county monies and should have been deposited into the county treasury.

Complete Audit Report


Missouri State Auditor's Office
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