YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2005-91

December 2005

IMPORTANT:  The Missouri State Auditor is required by state law to conduct audits once every 4 years in counties, like Perry, 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 Perry County included additional areas of county operations, as well as the elected county officials.  The following concerns were noted as part of the audit:

• Bids were not always solicited, nor was bid documentation always retained for various purchases made by the county.  The county did not enter into a formal written agreement for excavation services.

• County commission minutes are not signed by the County Clerk or the County Commission.  Minutes are not always prepared to document closed meetings.

• The county does not maintain adequate usage logs for Road and Bridge vehicles and equipment and the county van.  In addition, an inventory record is not maintained for bulk fuel tanks used for vehicles and equipment for the Road and Bridge and Sheriff departments.  Fuel purchases are not tracked for the county van.  County vehicles are used for commuting by eight Road and Bridge employees and this benefit is not recorded on the employee's W-2.

• Salary commission minutes did not clearly document the cost of living adjustment given to county officials.  Various county officials are not covered by an employee bond.

• The Circuit Clerk's Office does not issue receipt slips immediately for some monies received and monies are not always deposited timely.  Checks and money orders are not restrictively endorsed immediately upon receipt.  The Circuit Clerk's Office has not established procedures to follow up on outstanding checks and to ensure all accrued costs are adequately identified and pursued.

• The Prosecuting Attorney's cash handling and receipt procedures are not adequate. Restitution payments are not made to victims on a timely basis.  In addition, an adequate system to account for bad check complaints has not been established. 

• The Sheriff's Office does not deposit receipts on a timely basis and does not prepare a monthly  listing of open items (liabilities) for comparison to the commissary bank account.  Commissary account and vending machine profits are not turned over to the county.  There are no written contracts for the housing of prisoners from some political subdivisions.

• Closed meeting minutes are not always prepared by the Landfill/Transfer Station committee. Monies are not turned over to the County Clerk on a timely basis and the method of payment is not always included on invoices.  In addition, the County Clerk's Office does not issue receipt slips for monies received from the Landfill/Transfer Station. 

• Health Center Board minutes are not signed by the board.  Bid documentation was not always solicited or advertised nor was bid documentation always retained.  Receipts are not deposited on a timely basis and receipt slips are not issued for some monies received.

Also included in the audit were recommendations related to budgetary practices, the property tax system, and the lack of a road maintenance plan.  The audit also suggested improvements in the procedures of the County Collector and the Recorder of Deeds. 

Complete Audit Report