Office of the State Auditor of Missouri
August 28, 2001
Report No. 2001-68
IMPORTANT:� The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like St. Clair, 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 St. Clair County included additional areas of county operations, as well as the elected county officials.� The following concerns were noted as part of the audit:
In May 2000, two members of the five member Board of trustees, the administrator, assistant administrator, and almost two-thirds of the employees resigned.� An interim administrator and five employees were hired to replace those that left.� As a result, accounting controls, procedures, and records that were in place were abandoned.� The health center fell behind in billing several agencies for services provided which substantially decreased the health center�s ability to generate revenues.
Since the transition of the previous administration, the Board of Trustees has not been provided accurate financial information.� Numerous bookkeeping errors and concerns were noted related to the general ledger, the monthly bank reconciliations, the accounts payable and receivable listings, and the budgets prepared by the administration.�
Other recommendations include improvements needed in the approval and documentation of expenditures and monitoring of compensatory time accrued by the health center employees.
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 $10,900, for the two years ended December 31, 2000, should be repaid.� In light of the ruling, any raises given to other officials within their term of office should be re-evaluated for propriety.
Also included in the audit are recommendations to improve bidding procedures, accounting� controls and procedures for the County Commission and the Prosecuting Attorney.� Several of these issues had been noted in prior audits.
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