Auditor Seal

YELLOW SHEET

Office of the State Auditor of Missouri
Claire McCaskill

 

July 15, 2003

Report No. 2003-69

IMPORTANT:The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Schuyler, 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 Schuyler 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 $5,372 for the two years ended December 31, 2000, should be repaid.

The audit also suggested improvements to procedures over the handling of Road and Bridge Department invoices, inventory records of construction materials and fuel, county bidding and contracting practices, and fixed assets. In addition, the audit recommended the Schuyler County Senior Citizens Service Board enter into, and monitor, contracts with entities to which it provides funding.The audit also recommended the Schuyler County Health Center Board not authorize expenditures in excess of budgeted amounts.

Complete Audit Report


Missouri State Auditor's Office
moaudit@auditor.mo.gov