Auditor Seal


Office of the State Auditor of Missouri
Claire McCaskill

Report No. 2005-88

December 2005


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

Potential conflicts of interest and inadequate segregation of duties regarding the Chairman of the Board of Trustees and the Village Clerk were noted.





Open meeting minutes did not always document that closed meetings were held, the related vote to close the meetings, or the final disposition of matters discussed in closed meetings, as required by state law.  In addition, the village did not give proper notice of the public hearing on the proposed property tax rate, as required by state law.


The village does not have a formal bidding policy.  As a result, the decision of whether to solicit bids for a particular purchase is made on an item-by-item basis.  Additionally, adequate documentation was not obtained for legal services totaling $2,668, and invoices are not adequately reviewed before payment is made.


The village's annual budgets did not include some information required by state law, and semi-annual financial statements have not been published as required.  In addition, the village has not prepared an annual maintenance plan for village streets.



Complete Audit Report

Missouri State Auditor's Office