|
YELLOW SHEET
Office of the State Auditor of Missouri
Claire McCaskill
|
Report No. 2000-75
August 14, 2000
IMPORTANT:� The Missouri State Auditor is required by
Missouri law to conduct audits only once every four years in counties, like
Barton, 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 Barton County included additional areas of county operations, as well
as the elected county officials.� The
following concerns were noted as part of the audit:
- The county did not
reconcile total amounts claimed for reimbursement to the Department of
Transportation to their actual expenditures for the project.� Consequently, the county submitted
claims for reimbursement exceeding actual costs incurred by $28,082 due to
an error in preparing one of the reimbursement claims.
- The county has a
written agreement with the Prosecuting Attorney outlining the portion of
the Prosecuting Attorney�s office expenses to be paid by the county,
however, the agreement does not address the secretaries� salaries paid by
the county.
- Several instances were
noted where leave amounts reported on the employee�s time sheets did not
agree to the amounts recorded on the employee�s leave record. In addition,
some annual leave and compensatory time balances were not carried forward
in the subsequent year.� Instances
were noted where employee time sheets were not signed by the employee�s
supervisor.
- Similarly noted in two
previous audits, the Circuit Clerk had been unable to reconcile the open
items (liabilities) and cash balance for the traffic account.� The unreconciled difference between the
total open items balance and cash balance often fluctuated monthly.
Complete
Audit Report
Missouri State Auditor's Office
moaudit@mail.auditor.state.mo.us
Webmaster: auditor@mail.auditor.state.mo.us