YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

September 30, 2002

Report No. 2002-102

IMPORTANT:� The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Clinton, which do not have a county auditor.� However, to assist such counties in meeting federal audit requirements, the State Auditor will also provide 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 it 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 Clinton County included additional areas of county operations, as well as the elected county officials.� The following concerns were noted as part of the audit:

• The county does not have procedures in place to track federal financial assistance for the preparation of the Schedule of Expenditures of Federal Awards (SEFA).� The county's SEFA contained numerous errors and omissions.
  
  
• Bids were not always solicited, nor was bid documentation always retained for various purchases made by the county during the audit period.� In addition, the county did not enter into formal written agreements for mapping services or domestic violence funding.
  
  
• Minutes were not always prepared to document the matters discussed in closed meetings and open meeting minutes did not always document the information required by state law regarding closed meetings.
  
  
• Clinton County received advances from the Multi-County (ACCD) 911 Board which exceeded applicable mapping expenditures by $32,335.� This excess should be reviewed and possibly refunded.
  
  
• 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 Clinton County's Associate County Commissioners salaries were each increased approximately $7,400 yearly, according to information from the County Clerk.

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 $14,800 for the two years ended December 31, 2000, should be repaid.

• The county does not maintain detailed timesheets to ensure amounts paid to the 911 Coordinator are appropriately allocated among the 911 Fund, Special Road and Bridge Fund, and General Revenue Fund.

Complete Audit Report