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YELLOW SHEET Office of the State Auditor of Missouri |
July 2, 2001
Report No. 2001-51
IMPORTANT: The Missouri State Auditor is required by
Missouri law to conduct audits only once every four years in counties, like
Scotland, 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 Scotland County included additional areas of county operations, as
well as the elected county officials. The following concerns were noted as part of the audit:
During December 2000, the Prosecuting Attorney
mistakenly submitted two invoices for utilities and telephone expenses,
totaling approximately $480, to be paid from the Prosecuting Attorney Bad Check
Fund. The invoices included the
utilities and telephone expense for the entire building, which the Prosecuting
Attorney also uses for her private practice and as a place of residence.
On May 15, 2001, the Missouri Supreme Court handed
down an opinion that holds that all raises given pursuant to this statute
section are unconstitutional. Based on
the Supreme Court decision, the raises given to each of the Associate County
Commissioners, totaling approximately $3,800 for the two years ended December
31, 2000, should be repaid. Any raises
given to other officials within their term of office should also be
re-evaluated for propriety.
Also included in the audit are recommendations to improve the accounting controls and procedures for the Prosecuting Attorney and Sheriff. The audit also suggested improvements be made in the county’s bidding procedures, restricted funds accounting, property tax system and computer controls, fixed assets and preparation of county commission minutes. Several of these issues had been noted in prior audits.