Report No. 2009-19
February 2009
Complete Audit Report

The following findings were included in our audit report on Pike County:

The Sheriff maintains numerous funds outside the county treasury and does not prepare budgets for these funds. Accounting duties are not properly segregated in the Sheriff's Department and internal controls over receipts and disbursements are in need of improvement. In addition, monthly listings of open items are not prepared, commissary profits are not tracked, and physical inventory counts are in need of improvement. Also, the cost of providing meals to employees has not been analyzed.

Several concerns were noted regarding minutes of open and closed meetings including no minutes and not stating the reason for a closed meeting, not signing minutes, not voting to go out of closed session, and not including sufficient detail in open minutes regarding various purchasing decisions. In addition, minutes were not maintained for meetings held with the Lincoln County Commission.

The County Commission amended the 2006 budgets for two funds after disbursements exceeded the original budgets earlier in the year. The County Clerk does not maintain records of leave and compensatory time balances of the Sheriff's Department, or adequate supporting documentation for the Public Administrator's expense reimbursements. The Road and Bridge Department's petty cash fund is not maintained on an imprest basis and proceeds from the sale of scrap metal are placed in the petty cash fund instead of being transmitted to the County Treasurer. In addition, the Miscellaneous Fund contains a $908 unidentified balance.

Procedures related to property tax records are in need of improvement. The County Clerk does not maintain an account book with the County Collector and does not prepare or verify the accuracy of the current or delinquent tax books. In addition, the County Collector's annual settlement for the year ended February 28, 2007, contained several errors.

Also included in the report are recommendations related to capital asset records and procedures and computer controls.

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