Auditor Seal

YELLOW SHEET

Office of the State Auditor of Missouri
Claire McCaskill

 

Report No. 2005-28

April 2005

 

IMPORTANT:  The Missouri State Auditor is required by state law to conduct audits once every 4 years in counties, like Barton, that do not have a county auditor. In addition to a financial and compliance audit of various county operating funds, the State Auditor's statutory audit covers additional areas of county operations, as well as the elected county officials, as required by Missouri's Constitution.

 

This audit of Barton County included additional areas of county operations, as well as the elected county officials.  The following concerns were noted as part of the audit:

 

 

 

       The controls and procedures over county expenditures need improvement.  The county did not always solicit bids or retain bid documentation for various purchases, prepaid a vendor $76,741 for materials that were not delivered for several months, and has not made the required payments to the Missouri Office of Prosecuting Services (MOPS) since 2002 and owes the MOPS $10,492.  The County Commission indicated they would not make any payments to the MOPS until IV-D incentive monies are released by the state.  In addition, some expenditures did not appear to be a prudent use of county funds and the county has not adopted formal policies and procedures for the use of county credit cards, has not prepared an annual maintenance plan for county bridges, and has not established formal follow up procedures for unpaid prisoner board bills.

 

 

 

 

 

Also included in the audit were recommendations related to general fixed assets.  The audit also suggested improvements in the procedures of the Prosecuting Attorney, Assessor, and Health Center.

 

Complete Audit Report


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