YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2005-69

September 2005

IMPORTANT:  The Missouri State Auditor is required by state law to conduct audits once every 4 years in counties, like Texas, 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 Texas 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 former Ex Officio County Collector did not document that some monies spent from the Collector Tax Maintenance Fund complied with state law, which requires this money to be spent for the administration and operation of the collector's office.  In July 2004, $7,591 was spent to help pay for heating and air conditioning for the first floor of the courthouse, and in March 2005, the entire balance of the fund, $3,043, was transferred to the county's General Revenue Fund to help pay for cleaning equipment for the courthouse.  The County Commission believes the former Ex Officio County Collector's actions were appropriate and the money was spent wisely.  The former Ex Officio County Collector indicated the money was spent in accordance with state law and in a manner which not only benefited her office but others as well.  The current Ex Officio County Collector indicated she has requested the County Commission to consider transferring this money back to the Collector Tax Maintenance Fund because her office has specific needs which could be met with this money.

• The Public Administrator does not file annual settlements on a timely basis as required by state law.  During 2003, 2004, and the first few months of 2005, annual settlements were filed 4 to 33 months after their due date.  In addition, Public Administrator fees paid to the county decreased from $22,000 in 2002 to $5,000 in 2004.

• The current Prosecuting Attorney has custody of a bank account in which restitution and fees were deposited by the prior officeholder.  While the current Prosecuting Attorney has identified and disbursed some of the money in this account, an attempt should be made to identify the remaining $30,000, and any balance unclaimed or unidentified should be disposed of in accordance with state law.

In addition, the Prosecuting Attorney needs to deposit receipts in a more timely manner, follow up on old outstanding checks, prepare and document bank reconciliations, and prepare listings of open items (liabilities).

• Accounting and bookkeeping duties of the Sheriff's office are not adequately segregated, some receipts are not deposited in a timely manner, some old outstanding checks need to be reissued or disbursed as unclaimed property, and bank reconciliations are not documented.

• The Associate Circuit Division needs to deposit receipts more timely and prepare listings of open items (liabilities) for the criminal/traffic account and bond account.

• The Assessor does not issue receipt slips for some monies and does not indicate the method of payment for receipts.  Checks and money orders are not restrictively endorsed immediately upon receipt and are not maintained in a secure location before they are transmitted to the County Treasurer.

Complete Audit Report