YELLOW SHEET Office of the State Auditor of Missouri |
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
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.�