YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2005-21

March 2005

The following audit report presents our findings and recommendations for certain municipal divisions of the Thirty-Ninth Judicial Circuit.  During our audit, we identified accounting records, controls, and certain management practices which we believe could  be improved.  The municipal divisions in which specific findings and recommendations were noted are listed below:

            City of Crane                                                  pages 5-7

            City of Galena                                                pages 7-11

            City of Reeds Spring                                     pages 11-17

A separate report on the Kimberling City Municipal Division misappropriation, including recommendations, was issued by the State Auditor's Office on December 29, 2004. 

Complete Audit Report