Report No. 2011-93
November 2011
Complete Report
Findings in the audit of the Phelps County
Unemployment Fund
The balance of the county Unemployment Fund is large enough to cover 5 years of expected unemployment claims. Keeping a large balance in this fund prevents these monies from being used for other purposes. In addition, because some of the monies in this fund come from restricted funds, the county should properly document the basis for administrative transfers from this fund to the General Revenue Fund.
Sheriff's Controls and Procedures
As noted in prior audits, the Sheriff's accounting controls and procedures need improvement. Jail commissary monies of approximately $32,000 are missing, and the failure to segregate duties, reconcile liabilities to cash balances, timely transmit receipts to the County Treasurer, and conduct adequate supervisory reviews allowed the missing funds to go undetected.
Prosecuting Attorney's Controls and Procedures
The Prosecuting Attorney's accounting controls and procedures need improvement. Accounting duties are not adequately segregated, the bad check clerk makes adjusting entries to the accounting system without documented supervisory approval, and, as noted in prior audit reports, receipting and depositing procedures need improvement.
Additional Comments
Because counties are managed by several separately-elected individuals, an audit finding made with respect to one office does not necessarily apply to the operations in another office. The overall rating assigned to the county is intended to reflect the performance of the county as a whole. It does not indicate the performance of any one elected official or county office.
In the areas audited, the overall performance of this entity was Good.* However, the audit revealed serious shortcomings within the Sherriff's Department.
American Recovery and Reinvestment Act 2009 (Federal Stimulus)
Phelps County received the following Federal Stimulus monies:
A $528,202 Homelessness Prevention and Rapid Re-housing Program grant, of which $79,059 was spent in 2009, $418,770 in 2010, and $30,373 is expected to be spent in 2011.
A $77,164 Recovery Act-Edward Byrne Memorial Justice Assistance Grant, of which $66,107 was spent on crime control and prevention in 2010 and the remaining $11,057 is expected to be spent in 2011.
*The rating(s) cover only audited areas and do not reflect an opinion on the overall operation of the entity. Within that context, the rating scale indicates the following:
Excellent:
The audit results indicate this entity is very well managed. The report contains no findings. In addition, if applicable, prior recommendations have been implemented.
Good:
The audit results indicate this entity is well managed. The report contains few findings, and the entity has indicated most or all recommendations have already been, or will be, implemented. In addition, if applicable, many of the prior recommendations have been implemented.
Fair:
The audit results indicate this entity needs to improve operations in several areas. The report contains several findings, or one or more findings that require management's immediate attention, and/or the entity has indicated several recommendations will not be implemented. In addition, if applicable, several prior recommendations have not been implemented.
Poor:
The audit results indicate this entity needs to significantly improve operations. The report contains numerous findings that require management's immediate attention, and/or the entity has indicated most recommendations will not be implemented. In addition, if applicable, most prior recommendations have not been implemented.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov
