Report No. 2009-34
April 2009
Complete Audit Report

The following findings were included in our audit report of Linn County.

The County Commission occasionally held closed meetings without maintaining minutes and the open meeting minutes did not always include required information related to closed meetings. The county policy regarding public access to county records is not in compliance with state law.

The road and bridge department and the coroner do not maintain vehicle mileage or equipment usage logs, fuel usage logs, or maintenance logs for their vehicles and other equipment. Fuel purchases are not reconciled to fuel usage logs by the Sheriff's department and juvenile office.

Several items relating to the Circuit Clerk's office were noted in previous audit reports. The Circuit Clerk's procedures related to manually prepared receipts are not adequate. The Circuit Clerk is not adequately monitoring accrued costs owed to the court and has not taken advantage of established debt collection programs. The Circuit Clerk has an old civil bank account which included $1,530 from passport fees that should have been remitted to the state and the county.

The Public Administrator does not file annual settlements for his estates in a timely manner and monthly bank reconciliations are not performed to ensure accounting records are in agreement with bank records. Receipts are not recorded in the check register and the Public Administrator does not maintain a running balance in the check register for each estate.

The Senior Citizens' Services Fund Board has not entered into written contracts as required by state statute. The two members of the board authorized to sign checks are not bonded.

The report includes findings related to segregation of accounting duties in the offices of the Circuit Judge, Prosecuting Attorney, and Sheriff. In addition, findings related to the duties of the Collector-Treasurer are included.

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