YELLOW SHEET Office of the State Auditor of Missouri |
February 8, 2001
Report No. 2001-07
IMPORTANT:� The Missouri State Auditor is required by
Missouri law to conduct audits only once every four years in counties, like
Hickory, 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 Hickory County was a financial and compliance audit of various county
operating funds.�
The
audit includes some matters upon which the county should consider and take
appropriate corrective action.