Auditor Seal

YELLOW SHEET

Office of the State Auditor of Missouri
Claire McCaskill

Report No. 2005-70

September 2005

 

IMPORTANT:  The Missouri State Auditor is required by state law to conduct audits once every 4 years in counties, like Howell, 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 Howell 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 Commission significantly overestimated the amounts budgeted for the Law Enforcement Sales Tax Fund.  The practice of overestimating disbursements results in an unreasonable estimated ending fund balance and reduces the use of the budget as a management tool and as a control over disbursements.

 

The county's SEFA (Schedule of Expenditures of Federal Awards) contained several errors and omissions. While the county's procedures to track federal awards for preparation of the SEFA has significantly improved from the prior audit, expenditures for three grants were omitted for both of the years ended December 31, 2004 and 2003. Without an accurate SEFA, federal financial activity may not be audited and reported in accordance with federal audit requirements which could result in future reductions of federal funds.

 

The County Commission does not adequately monitor the subrecipient for the Public Safety Partnership and Community Policing Grant (COPs) and the Byrne Formula Grant.  In addition, the County Commission and the former Sheriff reviewed and approved expenditures for the Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program without obtaining adequate supporting documentation, and the County Commission has not established procedures to ensure the salaries paid to the local entities are in accordance with the written agreements for this program. 

 

The County Collector and County Assessor received salary increases effective on dates other than their year of incumbency.  The County Treasurer's salary increase was not specifically approved by the Salary Commission and he did not obtain an additional bond sufficient to cover school monies received.

 

Formal procedures have not been established by the Circuit Clerk to ensure all accrued costs (court costs, incarceration costs, court-ordered restitution, and fines) pertaining to criminal cases are adequately identified and pursued.

 

The Juvenile Office does not issue receipt slips for some restitution monies received or maintain a receipt log.   In ten restitution cases reviewed, a receipt slip was not issued for monies received in five instances.  As a result of the lack of adequate receipt records and because restitution receipts are not deposited in a bank account, the total amount of restitution received was not available.

 

The Health Center's internal controls over cash receipts and disbursements are in need of improvement and Board approval of individual invoices and employee pay rate increases is not documented.  In addition, employee time sheets are not approved and signed by a supervisor, bids were not always solicited or advertised nor was bid documentation always retained for various purchases, and a building was leased without the Health Center Board's approval.  The Health Center Board's regular session minutes did not disclose the reason for entering into closed session and did not always document the final disposition of matters discussed in closed session. 

 

 

 

Complete Audit Report


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