Report No. 2010-23
February 2010
Complete Audit Report

Findings in the audit of the City of Curryville

Financial Controls and Procedures
Proper segregation of duties is not possible because the City Clerk is the City Treasurer's mother and there is no independent or supervisory oversight of their work. The Law Enforcement Training (LET) Fund has accumulated a balance in excess of $8,600 as of December 1, 2009. State law provides LET monies in excess of $1,500 per officer should be transmitted to the city's General Fund.

Minutes, Ordinances, and Financial Reporting
Reasons for closing meetings and the corresponding vote to close the meeting are sometimes not documented. The Board held numerous closed meetings during 2008 and 2009. Furthermore, the city was unable to demonstrate how some topics discussed in closed meeting sessions complied with state law.

Alderman Dennis Dixon voted to appoint his sister as the City Clerk and his niece as the City Treasurer in August 2008, instead of abstaining from voting. The Missouri Constitution, provides that any public official who names or appoints to public office or employment any relative within the fourth degree shall forfeit his office.

The city does not maintain a summary list of ordinances passed, rescinded, or superseded by a subsequent ordinance. As a result, it is not clear which city ordinances are currently in effect. The current City Treasurer resided in the city when appointed to this position, but has since moved outside the city. City Ordinance 21.815 states the city treasurer shall reside in the city. The city did not submit an annual financial report to the State Auditor's office for the year ended December 31, 2008, as required by state law.

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