Auditor Seal


Office of the State Auditor of Missouri
Claire McCaskill


September 30, 2003

Report No. 2003-105

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

Also included in the audit are recommendations related to county budgetary, bidding, and expenditure procedures.  The audit also suggested improvements in accounting controls and procedures of the Sheriff, Prosecuting Attorney, County Treasurer, and Health Center Board.

Complete Audit Report

Missouri State Auditor's Office