Report No. 2009-149
December 2009
Complete Audit Report

Findings in the audit of the Greene County Fire Protection Districts

Executive Summary
Section 321.690, RSMo, requires all fire protection districts in Greene County with revenues in excess of $50,000 annually to cause an audit to be performed on a biennial basis. The West Republic Fire Protection District failed to comply with state law and did not file an audit report for the years ended December 31, 2008 and 2007. The Ash Grove Fire Protection District failed to comply with state law and did not file an audit report for the year ended December 31, 2008.

We reviewed the relationship of the General Fund balance at year end to the year's expenditures for the districts receiving audits for the years ended December 31, 2008 and 2007. The fund balance of the Brookline Fire Protection District has increased by 20 percent or more during the last 2 years. Additionally, six districts, Ash Grove, Battlefield, Bois D'Arc, Brookline, Pleasant View, and Walnut Grove, have maintained fund balances greater than one year’s cost of operations. Expenditures exceeded revenues during 2008 for the Willard Fire Protection District, resulting in a significant decrease in the reported cash balance. The increase in expenditures was mostly caused by the purchase of land and buildings in 2008.

Independent auditors made specific recommendations to improve the overall management of the fire districts. In total, over 30 recommendations were made to the various districts in 2008 and 2007. Recommendations included concerns regarding expenditures, budgets, segregation of duties, accounting records, and various other policies and procedures.

Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov