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YELLOW SHEET
Office of the State Auditor of Missouri
Claire McCaskill
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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:
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The county paid a reserve officer $173,328 in
wages and expenses to transport prisoners between January 1, 2001 and June 5,
2003 and has not performed a cost/benefit analysis of costs related to the
transporting of prisoners.
Additionally, documentation was not always maintained to substantiate
reimbursement of some transportation expenses.
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Bids were not always solicited nor was bid
documentation always retained by the county for various purchases. While the
county officials provided some explanations, documentation was not always
maintained.
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As similarly noted in several prior audit
reports, controls are in need of improvement with the property tax system.
The Assessor's office is allowed access to the assessment data during periods
when changes to the data are not allowed by statutes. In addition, controls
over the property tax additions and abatements are not adequate, and the
County Clerk
does not maintain an account book with the
County
Collector. Further, the county does
not have an adequate password system or procedures to restrict access to the
computer systems.
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Improvements are needed with the county's
personnel policies and bond coverage. The county does not require the
Sheriff's office to submit documentation of actual time worked to support
payroll expenditures. As similarly noted in prior audit reports, records of
vacation or sick leave earned, taken and accumulated are not maintained for
some county employees. Also, the county does not appear to have adequate
bond coverage for some elected officials.
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As similarly noted in prior audit reports,
weaknesses were identified in the Recorder's office including inadequate
reconciliation of total receipts to total fees abstracted and disbursed.
Approximately $6,900 remains unidentified in the Recorder's bank account at
December 31, 2002. The Recorder also maintained custody of the Recorder User
Fee Fund, which should be maintained by the County
Treasurer.
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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