YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2005-39

June 2005

The following problems were discovered as a result of an audit conducted by our office of the Village of La Tour, Missouri. 

The village does not have a formal bidding policy.  Bids were either not solicited or bid documentation was not retained for the purchase of a car ($2,800) or a radar gun ($780).  In addition, the village expended $1,925 for insurance and has not taken bids or received quotes on insurance in the last several years.

Supporting documentation was not retained or available for thirteen of fifteen expenditures selected for testing, totaling over $5,000, including: lawn mowing services, car washes, and wiring for the police car radios.  Additionally, the board's review and approval of expenditures is not adequately documented.

Board minutes were not always signed by the village clerk and the Chairman, did not always include sufficient detail of matters discussed and action taken, and were not retained for some meetings.  Trustees do not vote on issues brought before the board, rather, a Trustee makes a motion on an issue and if another Trustee seconds the motion it is passed without vote and the minutes will indicate the motion carried.  Also, improvement is needed in the handling of closed session meetings.

The daughter of the chairman of the board and wife of a board member was appointed Village Clerk in August 2004.  The board minutes for this meeting indicate her husband made the motion to appoint her as Village Clerk and her father seconded the motion.  The minutes do not indicate that votes were taken on the motion, but do indicate the motion carried.  The Missouri Constitution provides that any public official who names or appoints to public office or employment any relative within the fourth degree shall forfeit his office.

Also included in the report are recommendations related to attorney costs and billings, budgets and financial reporting, accounting controls and procedures, public access to village records, mileage logs, and a street maintenance plan.

Complete Audit Report