Auditor Logo Susan Montee

Report No. 2010-85
July 2010

Complete Audit Report


Findings in the audit of Worth County


Disbursements
Records of fuel use by the Road and Bridge Department are not adequately documented and reviewed. Although the county started maintaining some fuel usage records, gallons used per the fuel log are not reconciled to gallons dispensed per the meter on the tank. The county does not receive any form of documentation to indicate the services provided in exchange for the annual payment of $4,300 to the Worth County Progress Organization (WCPO). In addition, the Presiding Commissioner's wife is the WCPO Economic Developer and meeting minutes did not document whether the Presiding Commissioner abstained from the vote to approve the contract.

Payroll Policies and Procedures
Vacation leave balances are not reviewed to ensure balances are in accordance with the county personnel policy, and vacation leave balances have accumulated in excess of maximum amounts allowed. Also, vacation leave is credited to employee leave balances each pay period rather than being awarded in total on their employment anniversary date, as provided by the county personnel policy. An adequate review of employee timesheets and leave records was not always performed by the County Clerk's office or employee supervisors, and a review of various records identified several discrepancies related to compensatory, vacation, and sick leave accrued.

Capital Assets
Procedures and records to account for county property are not adequate. Capital asset inventory lists maintained by the County Clerk do not always include some necessary information such as purchase dates, acquisition costs, and inventory control tag identification numbers.

Prosecuting Attorney Controls and Procedures
Money orders are not restrictively endorsed immediately upon receipt. Monthly lists of liabilities are not prepared, and consequently, liabilities are not reconciled with cash balances.

Circuit Clerk Liabilities
Monthly lists of liabilities are not generated and reviewed, and consequently, liabilities are not reconciled with cash balances. A comparison of liabilities to the reconciled bank balance as of December 31, 2009, showed unidentified funds of $2,859.

Complete Audit Report
Missouri State Auditor's Office
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