YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2000-105
September 27, 2000

IMPORTANT:  The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Andrew, 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 Andrew County was a financial and compliance audit of various county operating funds.   

• The county does not have a procedure in place to adequately track federal awards for preparation of the schedule of expenditures of federal awards.  The county prepared a schedule for the years ended December 31, 1999 and 1998; however, the information presented for many of the programs did not agree to county expenditure records.  Without an accurate schedule of expenditures of federal awards, federal financial activity may not be audited and reported in accordance with federal audit requirements which could result in future reductions of federal funds.

The audit also includes some other matters upon which the county should consider and take appropriate corrective action.