Report No. 2010-51
Complete Audit Report
Findings in the audit of Perry County
The financial condition of the General Revenue Fund has declined and is not expected to improve significantly during the year ended December 31, 2010. General Revenue Fund disbursements exceeded receipts in 4 of the last 5 years. The county's financial condition improved slightly in 2009 by reducing costs as much as possible and by paying some Sheriff's office expenses from other county funds. The county's loss of housing federal prisoners, in May 2007, impacted the county's financial condition. The County Commission has not developed a formal plan to reduce disbursements or increase receipts to address the county's financial condition.
The county did not solicit bids or document sole source providers for the some purchases or enter into formal written agreements for various services. The county did not have documentation to justify the transfer of $20,000 from the Landfill Fund to the General Revenue Fund. The county's procedures to account for fuel used by the Road and Bridge Department are lacking.
The minutes for County Commission closed meetings always indicate the meetings were closed to discuss legal issues when the meetings were often actually closed to discuss other areas, such as personnel. Closed meeting minutes were not sufficient to demonstrate that issues discussed were allowable under the Sunshine Law.
The county's procedures to account for county property are not sufficient and county property records are not accurate. The County Clerk has not requested elected officials and department heads to perform and submit documentation of an annual physical inventory and written authorization is not obtained from the County Commission for the disposition of capital assets.
The County Commission does not approve all property tax additions and abatements. The composition of tax receipts is not properly reconciled to the composition of deposits. The method of payment is not indicated on tax receipts and the County Collector issues cash refunds for small overpayments of taxes paid by check and does not clearly document the cash refunds on tax receipts.
The Recycling Center does not record monies received on official prenumbered receipt slips or a receipt log. Checks and money orders are also not restrictively endorsed immediately upon receipt. The Recycling Center employee who handles monies is not covered by an employee bond.
Recorder of Deeds
Some receipts are not deposited intact on a timely basis. As a result, the composition of receipts cannot be properly reconciled to the composition of deposits. Recorder office employees know each other's passwords and are not required to change passwords periodically. Security controls are not in place to detect or prevent incorrect log-on attempts.
Receipts are normally posted to the Justice Information System (JIS) as received; however, manual receipt slips are issued when the computer system is not available. The corresponding JIS receipt slip number is not recorded on manual receipt slips after the information is entered in the JIS and there is no independent review to ensure manual receipt slips are properly entered into the JIS and subsequently deposited. In addition, manual receipt slips are not recorded in the JIS on a timely basis. Also, the Circuit Clerk's office does not record or process some monies received for case filings and garnishments when initially received.
Complete Audit Report
Missouri State Auditor's Office