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.�
Complete Audit Report