Monies received from the Equitable Sharing of Seized and Forfeited Property Program were used to pay overtime, vacation, and holiday time to a Sheriff's jailer, totaling $20,675, and such costs appear to be unallowable as described by the federal program guide. While the Sheriff believes these were permissible uses of these funds, the county needs to contact the grantor agency for resolution of this matter.
The county's procedures to track federal awards for the preparation of the Schedule of Expenditures of Federal Awards (SEFA) should be improved. Total federal expenditures were overstated by approximately $345,000 for 2006 and understated by approximately $177,700 for 2005.
The county has established separate funds primarily to set aside money for future use and to make interfund loans for cash flow purposes. The accumulated balances of these funds ($1.8 million at December 31, 2006) make it difficult to analyze the true financial condition of the county's main operating funds. In addition, the county makes significant transfers between the various county funds which unnecessarily inflate total county receipts and disbursements. These interfund transfers and loans totaled approximately $2.29 million and $1.55 million during 2006 and 2005, respectively, and represented approximately 15 percent and 11 percent, respectively, of total receipts for all county funds.
The county does not have formal policies for mileage reimbursements paid to county officials and employees, and there were several reimbursement requests where the purpose of trips was not documented.
Concerns were noted with the County Collector's procedures for calculating certain withholdings and fees. The County Collector re-calculated fees, and $19,100 is due to the county General Revenue Fund and $45, 575 is due to the county Assessment Fund from the Rolla 31 School District.
The audit also suggested improvements in the procedures of the Sheriff and Prosecuting Attorney related to reconciliations and depositing, respectively.
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