YELLOW SHEET

Office of the State Auditor of Missouri
Claire McCaskill

 

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.

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