Report No. 2010-20
Complete Audit Report
Findings in the audit of St. Clair County
The financial condition of the General Revenue Fund is deteriorating. The costs of operating the jail increased from approximately $1,467,100 in 2001 to $2,286,700 in 2008, and administrative service fee transfers have not been made from the Special Road and Bridge Fund to the General Revenue Fund since 2002. A potentially significant liability of approximately $85,700 exists as a result of accumulated compensatory and holiday time for personnel of the Sheriff's office.
Records of fuel usage by the Road and Bridge Department and the Sheriff's office are not adequately reviewed. Inventory records are not maintained to account for plat books, other than a log maintained by the County Clerk's office of plat books given away.
Procedures and records to account for county property are not adequate.
Circuit Clerk's Procedures
Receipts are not deposited on a timely basis, and follow up on outstanding checks is not routinely performed.
Prosecuting Attorney's Procedures
The secretary performs all duties of receiving, recording, and transmitting monies. Bad check fees are not transmitted to the Treasurer in a timely manner. Money orders received for restitution of bad checks are not deposited but are instead forwarded directly to the victim; and documentation ensuring payment was received is not obtained from the victim. Rather than issuing an official computer generated receipt slip, the secretary makes a photocopy of the money orders which she signs and dates for all walk-in payors. In addition, payments recorded on the computer are not reconciled to transmittals. An adequate system to account for the disposition of all bad checks submitted to the office for collection has not been established.
Prior audit reports have addressed the inadequacy of the Sheriff's procedures. Improvements have not been made and significant weaknesses still exist. Accounting duties are not adequately segregated in the Sheriff's office. Procedures do not exist to identify month-end liabilities and reconcile liabilities to the inmate fund bank account. Inventory records are not maintained of prepaid telephone cards. We also noted an error had been made when calculating the turnover amount for July 2007 which resulted in $2,250 in commissions not being turned over to the county. Receipts are not deposited on a timely basis. The Sheriff could not provide any authorization to support continued collection of a bond processing fee after the statute authorizing the fee was repealed.
Complete Audit Report
Missouri State Auditor's Office