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.�

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