YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

September 4, 2001

Report No. 2001-80

IMPORTANT:� The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Texas, 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 Texas County included additional areas of county operations, as well as the elected county officials.� The following concerns were noted as part of the audit: 

• As of December 31, 2000, the Domestic Violence Fund balance was $16,662; however, the county disbursed only $5,790 to domestic violence shelters during the two years ended December 31, 2000.� In addition, the county deposited as much as $9,000 in marriage license domestic violence fees into the county�s General Revenue Fund since 1991.� While the county began depositing these fees into the Domestic Violence Fund in April 2000, the county has not transferred any money from the General Revenue Fund to the Domestic Violence Fund.� The county should determine the amount of domestic violence fees deposited into the General Revenue Fund since 1991 and transfer that amount to the Domestic Violence Fund.

In December 1999, the county authorized the turnover of approximately $5,400 of unidentified and unclaimed monies to the General Revenue Fund.� However, it appears unclaimed monies should be remitted to the state Unclaimed Property Section. 

• 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 1999 Texas county�s former Associate County Commissioners salaries were each increased approximately $7,580 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 former Associate County Commissioners, totaling approximately $15,160, 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. 

• The approved budget documents for several county funds did not adequately reflect the anticipated financial condition for the two years ended December 31, 2000.� Expenditures were budgeted to use substantially all available resources even though it appears the county planned to maintain balances in these funds.� County officials responded that this method of budgeting used for approximately 20 years has provided a stable budget process.

Formal budgets were not prepared or obtained for various county funds for the years ended December 31, 2000 and 1999, and the annual published financial statements of the county did not include the financial activity of some county funds as required. 

Also included in the audit are recommendations to improve general fixed assets and matters related to the Ex Officio County Collector, Prosecuting Attorney, Sheriff, Circuit Clerk and Assessor.� Several of these issues had been noted in prior audits.

Complete Audit Report