YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

July 24, 2001

Report No. 2001-56

IMPORTANT:  The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Pulaski, 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 Pulaski County was a financial and compliance audit of various county operating funds. 

• The county needs to improve its monitoring and controls over federal grant expenditures.  The county does not accurately report federal grant expenditures on its Schedule of Expenditures of Federal Awards.  In addition, $14,200 for the Emergency Shelter Grants Program and $17,630 for the Local Law Enforcement Block Grants Program have been questioned due to the county not adequately monitoring  the expenditure of the monies or complying with applicable federal regulations. 
  
  

• A state law, Section 50.333.13, RSMo, enacted in 1997, allowed salary commissions meeting in 1997 to provide mid-term salary increases for associate county commissioners elected in 1996 due to the fact that their terms were increased from two years to four.  Based on this law, in August 1997 Pulaski County’s Associate County Commissioners salaries were each increased approximately $5,800 yearly. 

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 $19,000 for the period September 1, 1997 to December 31, 2000, should be repaid. 

The audit also includes matters related to county tourism tax and property tax collection procedures which the county should consider and take appropriate corrective action.

Complete Audit Report