Auditor Seal


Office of the State Auditor of Missouri
Claire McCaskill


September 13, 2002

Report No. 2002-90

IMPORTANT:The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties which do not have a county auditor.Taney County became a first-class county with a County Auditor in 2001.The county contracted with the State Auditor's office to perform an audit of 2001 in addition to the statutory audit of 2000.� 

This audit of Taney County included additional areas of county operations, as well as the elected county officials.The following concerns were noted as part of the audit:

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 $6,960 for the two years ended December 31, 2000, should be repaid.

Also included in the audit are recommendations to improve the accounting controls and procedures for the Circuit Clerk and Ex Officio Recorder of Deeds, Associate Circuit Court, and Sheriff.The audit also includes some matters related to budgets, county expenditures, contracts, and general fixed assets upon which the county should consider and take appropriate corrective action.Several of these issues had been noted in prior audits.

Complete Audit Report

Missouri State Auditor's Office