YELLOW SHEET Office of the State Auditor of Missouri |
August 1, 2001
Report No. 2001-57
IMPORTANT:� The Missouri State Auditor is required by
Missouri law to conduct audits only once every four years in counties, like
Harrison, 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 Harrison County was a financial and
compliance audit of various county operating funds.
The county�s General Revenue Fund reflects a weakening
financial trend.� The 2001 budget
reflects an anticipated ending cash balance of $7,289.�
The financial condition of the
911 Fund is declining because of increasing operating costs.� The cash balance at December 31, 2000 was
$79,419 and the 2001 fiscal year budget expenditures projects an ending fund
balance of $14,869.� The county provides
dispatching services for a number of entities and does not recover the majority
of the related costs; only two of nine entities pay the county for 911
services.
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.� While the
action taken by the 1997 salary commission was not voted under Section
50.333.13 RSMo, due to the Supreme Court decision, the salary commission should
reevaluate the decision to give mid-term salary increases to all officials.� The County Commission indicated they will
ask the county�s legal counsel to review this matter and will discuss it at the
2001 salary commission meeting.
The
audit also includes some matters related to related to the large cash balance
of the Special Road and Bridge Fund, monitoring of reimbursements for bridge
projects, misclassification of Special Road and Bridge Fund expenditures, and
County Commission minutes, upon which the county should consider and take
appropriate corrective action.�