Report No. 2010-110
September 2010
Complete Audit Report

Findings in the audit of Andrew County

Sheriff
Accounting controls and procedures related to monies collected and bank accounts maintained by the Sheriff's department need improvement. Receipts, including significant amounts of cash, are not deposited timely. Bank reconciliations were not performed for any of the Sheriff's three bank accounts. Unclaimed inmate monies were improperly used to make purchases. Monthly lists of liabilities are not prepared for the commissary/inmate account, and consequently, liabilities are not reconciled with cash balances.

Budget
Budget documents prepared by the County Clerk and the County Commission do not reasonably reflect anticipated disbursements and the ending cash balances of several county funds. Budgeted disbursements are significantly overestimated, and as a result, the actual ending cash balances are much higher than the projected ending balances reflected on the county's budget documents.

Property Tax System
As noted in our prior audit report, neither the County Commission nor the County Clerk provide a review of the activities of the County Collector. The County Clerk does not maintain an account book or other record summarizing property tax transactions and changes. In addition, no evidence was provided to indicate procedures are performed by the County Clerk or the County Commission to verify the County Collector's monthly or annual settlements.

Policies and Procedures
The county overtime policy does not clearly state when overtime will be paid to law enforcement employees. The Road and Bridge Department does not reconcile fuel usage to fuel dispensed, and does not reconcile gallons dispensed to the gallons purchased. General revenue property tax revenues have not been sufficiently reduced by 50 percent of sales tax revenues as provided in the ballot issue passed by Andrew County voters under the provisions of state law. At December 31, 2009, excess property tax collections totaled $83,825. The County Clerk could not support how the railroad and utilities tax distribution was calculated, and errors were made in the calculation.

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