YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2006-70

December 2006

IMPORTANT:  This review of audits of fire protection districts in Greene County has been completed. This review covered reports for the year(s) ended December 31, 2005, 2004, and 2003 that were required to be submitted to the State Auditor�s office within six months after the year end.

State law requires Greene County fire protection districts with revenues in excess of $50,000 annually to cause an audit to be performed on a biennial basis. For those districts with annual revenues of less than $50,000, the State Auditor may exempt the district from the audit requirement if the appropriate reports are filed.

For those districts for which an audit is required, the district must file a copy of the completed audit report and management letter with the State Auditor within six months after the close of the fiscal year.

Six of the twelve fire protection districts have failed to comply with the statutory deadline.  The Ash Grove and Bois D'Arc Fire Protection Districts have not submitted an audit report to the State Auditor's Office since the year(s) ended December 31, 2003.  Four other districts submitted audit reports after the statutory deadline.

The State Auditor�s Office accepted all audit reports that were received for the year(s) ended December 31, 2005, 2004, and 2003. However, instances of non-compliance including the lack of district responses to recommendations, the lack of follow-up to previous recommendations, and the lack of required report schedules were noted.

This report includes information about the districts� revenues, expenditures, and balances, and summarizes comments made by the various districts� independent auditors including recommendations for improving accountability and management of finances.

Complete Audit Report