Auditor Seal

YELLOW SHEET

Office of the State Auditor of Missouri
Claire McCaskill

 

September 29, 2003

Report No. 2003-99

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

        As similarly noted in prior audit reports, annual settlements filed by the Public Administrator were often one to two months late and were not always complete.  The Public Administrator also held client funds in a non-interest bearing account, which did not have adequate securities pledged.  

Also included in the audit are recommendations related to the county's schedule of federal awards, closed meeting minutes, and general fixed asset records.  The audit also suggested improvements in the procedures of the County Collector, Sheriff, Circuit Clerk, County Treasurer, Prosecuting Attorney, Health Center, the Board of the Developmentally Disabled, and the Senior Citizens Service Board. 

Complete Audit Report


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