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YELLOW SHEET
Office of the State Auditor of Missouri
Claire McCaskill
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January 16, 2003
Report No. 2003-05
IMPORTANT:� The Missouri State Auditor is required by
Missouri law to conduct audits only once every four years in counties, like
Dent, 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 Dent 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 cash balances
presented in the county's budget documents for some funds were incorrect
and did not agree to the County Treasurer's semi-annual settlements.� In addition, the semi-annual
settlements did not always appear to be correct and did not always agree
to the County Treasurer's manual fund ledgers.
- 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 Dent County's Associate County
Commissioners' salaries were each increased approximately $3,875 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 $7,750, $6,450, and $1,300, respectively, for the two years ended
December 31, 2000, should be repaid.
- Receipting
and cash handling procedures at the Dent County Health Center were not
adequate as monies received were not deposited intact, the method of
payment was not always properly recorded on receipt slips and the
composition of monies received was not reconciled to deposits.� In addition, prenumbered receipt slips were not accounted for properly and accounting duties
were not adequately segregated.� At
least $380 of �monies collected could
not be accounted for.� Also, employees
responsible for collecting monies were not bonded and fixed asset records and
procedures were inadequate.
The audit also suggested improvements to budgetary
practices, bidding procedures, billings of Juvenile Office expenses, monitoring
of collateral securities, fixed assets, and fuel usage records.� Recommendations were made to improve
accounting controls and procedures of the Circuit Clerk, Associate Circuit
Division Clerk, County Clerk, Prosecuting Attorney, and Sheriff.� In addition, the audit recommended the Dent
County Developmental Disabilities Board improve its monitoring of contracted
services.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov