Susan Montee Yellow Sheet

Report No. 2007-33
August 2007

IMPORTANT: The Missouri State Auditor is required by state law to conduct audits once every four years in counties, such as Harrison, that do not have a county auditor. In addition to a financial 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 the Missouri Constitution.

Although the financial condition of the county's General Revenue Fund (GRF) has improved in recent years, the county has not developed plans to address the utilization of the jail and the operational and equipment needs of the 911 center that could adversely impact the financial condition of the GRF. The county has not analyzed the costs and revenues related to the county jail or developed plans to increase the profitability of the jail operation. Direct costs for operating the jail including staff salaries, inmate meals, and other costs have exceeded the receipts from board billings and other jail receipts. In addition, the county has not developed long-range plans for equipment upgrades and related funding for the 911 operation. Total disbursements from the 911 Fund have exceeded total receipts in every year except one since 2001, leading to a declining cash balance, which is projected to total only $9,762 at December 31, 2007.


The county does not have adequate procedures regarding the procurement of major purchases. While a review of county minutes and bid files indicated the county bid numerous items, the county did not always solicit bids or perform other price comparison procedures for some major purchases, or bid documentation was not always retained for various purchases. In addition, neither the county commission minutes nor the disbursement records contained adequate documentation of the county's efforts to compare prices for some purchases (i.e., phone contact, inquiries).


The budgets of the Special Road and Bridge Fund (SRBF) contained unreasonable estimates of disbursements, annual maintenance plans for roads and bridges have not been prepared, and the administrative transfers from the SRBF were excessive.


The county has not documented its basis for transferring amounts from the Law Enforcement Sales Tax Fund (LESTF) to the 911 Fund or for determining the amounts to charge other entities for dispatching services.


Some weaknesses in accounting controls and procedures were also reported for the offices of Circuit Clerk, Sheriff, and Prosecuting Attorney.

Complete Audit Report

Missouri State Auditor's Office