YELLOW SHEET Office of the State Auditor of Missouri |
July 6, 2001
Report No. 2001-53
IMPORTANT:� The Missouri State Auditor is required by
Missouri law to conduct audits only once every four years in counties, like
Phelps, 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 Phelps County was a financial and
compliance audit of various county operating funds.�
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 $12,000 for the two years ended December
31, 2000, should be repaid.�
The
audit also includes matters related to financing the new jail and the Sheriff�s
procedures for controlling seized property which the county should consider and
take appropriate corrective action.