YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

September 27, 2001

Report No. 2001-101

IMPORTANT:  The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Daviess, 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 Daviess 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 has not established cash management procedures to ensure the minimum time elapses between its receipt of federal project monies and the distribution of such monies to contractors.

• The Special Road and Bridge Fund budgets do not present a reasonable estimate of the fund’s expenditures.  Budgeted expenditures exceeded actual expenditures of the Special Road and Bridge Fund during the years ended December 31, 2000 and 1999, by more than $600,000 and $450,000, respectively.  A more reasonable and accurate estimate would also allow better compliance with the 3% administrative transfer allowed by state law.

• The Central Dispatch for Emergency Services Board (CDES) approved expenditures in excess of the approved budgeted amounts for the years ended December 31, 2000 and 1999.  In addition, the CDES budgets were not complete or accurate and did not always agree to accounting records.  

The audit also includes some matters related to closed meeting minutes, accounting controls of the Ex-Officio Recorder of Deeds, and Health Center Board procedures, upon which the county should consider and take appropriate corrective action. 

Complete Audit Report