Report No. 2008-67
Complete Audit Report
The following findings were included in our audit report on Chariton County:
As similarly noted in previous reports, the County Commission does not maintain adequate, updated official minutes of its meetings and the county's personnel policy manual is outdated and incomplete. Administrative service fee transfers made by the county from the Special Road and Bridge Fund to the General Revenue Fund have exceeded five percent of actual expenditures by a cumulative total of $70,858 for the three years ended December 31, 2007.
Approximately $430 received by the Prosecuting Attorney's office between September 2005 and June 2006 were not deposited and appear to be missing. In addition, receipt slips are not issued for all monies received, the method of payment is not always indicated on the receipt slips, monies are not deposited timely, and the composition of receipt slips issued is not reconciled to the composition of monies received and deposited or transmitted. Also, a summary listing of all restitution cases referred to the Prosecuting Attorney for collection has not been established.
Neither the Sheriff nor the County Commission has formally analyzed methods for providing prisoner meals and purchases of food supplies have not been bid since 2004. Because of the county's fixed costs associated with meal preparation, increasing food supply costs, and the declining average number of prisoners held at the county jail each day, the county calculated the average cost to provide meals to each prisoner has increased from approximately $9.50 per day in 2004 to about $24 per day in 2007.
Open items listings are not prepared for the inmate checking account and controls over the snack and soda monies and inventory are not adequate. Also, the Sheriff has not established procedures to follow up on old outstanding checks and reimbursement has not been requested for some costs associated with extraditions of prisoners, resulting in potential lost revenue for the county.
The cash balance of the Emergency 911 Fund appears to be excessive and there is no documented long-term plan for the monies. Annual budgets do not include some information required by state law. Also, a time sheet is not prepared by the Emergency 911 director and prior to February 2008, overtime for Emergency 911 employees was not calculated in accordance with federal law.
Contracts between the Senate Bill 40 Board and the local sheltered workshop do not address the ownership of assets purchased with board funding and the assets are not numbered, tagged, or otherwise identified as board property.
Complete Audit Report
Missouri State Auditor's Office