Office of the State Auditor of Missouri
Report No. 2005-60
IMPORTANT: The Missouri State
Auditor is required by state law to conduct audits once every 4 years in
counties, like Daviess, 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 Daviess 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 county continues to significantly
overestimate the amounts budgeted for expenditures of the Special Road and
Bridge Fund. During the years ended December 31, 2004 and 2003, budgeted
expenditures exceeded actual expenditures by $1,141,722 and $858,550,
respectively. Such budgeting procedures do not allow for proper monitoring
and use of the budget as a management tool and has also allowed the county to
over transfer monies to the General Revenue Fund. While the county changed
its transfer policy in 2002, of the $51,300 over transfer, $4,900 related to
the past three years.
The county apparently has not monitored the
level of bank activity, resulting in insufficient collateral securities being
pledged to cover the county's deposits on December 31, 2004 and 2003,
As similarly noted in prior audit reports,
minutes were not maintained for closed meetings of the county commission,
which is now required by law.
Health Center procedures related to capital
assets, acknowledgement of receipt of goods and services, and the petty cash
fund are in need of improvement. In addition, timesheets are not signed by
employees and the approval of employees' timesheets is not documented.
The Developmentally Disabled Board could not
locate minutes for five board meetings and did not adequately maintain
documentation for bid selections or to support all expenditures.
The Central Dispatch for Emergency Services (CDES)
Board's closed meeting minutes lacked sufficient detail of matters discussed
and actions taken. Additionally, employee timesheets are not approved and
signed by a supervisor, the 911 supervisor is not completing a timesheet,
capital asset records are not maintained and property tags are not affixed to
Also included in the audit were recommendations
related to townships' published financial statements, the county's capital
assets, and Sheriff's controls and procedures.
Complete Audit Report
Missouri State Auditor's Office