YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2000-95
September 20, 2000

IMPORTANT:  The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Carter, 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 Carter County included additional areas of county operations, as well as the elected county officials.  The audit noted that the financial condition of the General Revenue Fund had improved since the prior audit.  The following concerns were noted as part of the audit: 

• The county does not have adequate procedures in place to track federal awards for the preparation of the schedule of expenditures of federal awards.  The county’s schedule contained numerous errors and omissions.  Without an accurate schedule, 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 current and former County Collectors had not filed annual settlements as required by state law.  Various errors were made in calculating commissions on property taxes collected during the year ended February 29, 2000.  As a result, approximately $9,600 is due from various political subdivisions to the General Revenue Fund.  The audit also recommended the County Collector increase efforts to identify current addresses of landowners.

• Bond and gun permit receipts totaling $300 could not be traced to deposits.  The prior audit also noted receipts that could not be traced to deposits.  At that time it was recommended that the Sheriff investigate the discrepancies and take action to ensure the undeposited receipts were recovered, or the Sheriff personally reimburse the amounts.  Several recommendations were also made to help ensure the proper accounting of future receipts.  While the Sheriff responded that those recommendations had been or would be implemented, most of the recommendations were not implemented, and monies are again unaccounted for.
  
• The Health Center does not have a depositary contract with its bank and the amount of collateral security pledged was not sufficient.  Budgets prepared for the Health Center and related financial records were not always accurate and complete.  Also, a financial statement was not published as required by state law.

Also included in the audit are recommendations related to improving personnel matters, compliance with IRS reporting requirements, bond coverage, and  the accounting  controls and procedures for the Circuit Clerk and Associate/Probate Division.

Complete Audit Report