Report No. 2012-04
Findings in the audit of Nodaway County
Mileage and Fuel Use
Fuel purchases and fuel use are not adequately monitored. The total amount spent on fuel increased 46 percent from 2009 to 2010. The road and bridge department maintains bulk fuel purchase records but does not reconcile them to fuel use records, the Assessor's office does not maintain mileage and fuel logs for its vehicle, and neither the Sheriff's department nor the road and bridge department reconciles mileage and fuel logs to the amount of fuel purchased. The County Clerk cannot verify the amount due on fuel card statements before making payment, because Sheriff's employees do not give the fuel purchase receipts to the County Clerk.
Recorder of Deeds Accounting Controls and Procedures
The Recorder of Deeds is not charging copy fees in compliance with the written fee schedule and is not charging everyone the same fee or giving everyone equal access to electronic records. Pursuant to an oral agreement, the Recorder provides services at a monthly rate to one local abstract company, rather than $1 per copy charged to other companies, and provides the same company electronic records of all recorded documents on CD at no additional charge. State law requires all county agreements to be in writing and requires the Recorder to collect, in all cases, every fee, charge or money due the recorder's office. The Recorder should establish procedures to ensure rates charged and services provided are consistent for all companies. In addition, the numerical sequence of receipt numbers assigned by the software system are not accounted for properly, voided transactions are not properly reviewed, and the Recorder periodically issues manual receipt slips which are not reconciled to the system, making it difficult to ensure all monies received are properly recorded and deposited.
Sheriff's Accounting Controls and Procedures
The Sheriff does not turn over commissary commissions to the county treasury, as required by state law. Instead, the Sheriff used $865 of these funds to purchase tasers, but because this purchase was not handled through the normal county procurement and budget process, it was not approved by the County Commission. Accounting duties are not adequately segregated and oversight of the accounting functions is not provided by the Sheriff or another independent person. Adequate segregation of duties or documented supervisory reviews help ensure all transactions are accounted for properly and assets are properly safeguarded. State law requires all contracts of the county be in writing, but the county does not have written contracts for it arrangements to board prisoners of other political subdivisions or to board its prisoners with other political subdivisions.
The County Commission did not maintain official minutes for two closed meetings held in 2009, as required by the Sunshine Law.
Senate Bill 40 Board
The Senate Bill 40 Board did not prepare monthly bank reconciliations, making it more difficult to detect and correct errors.
Senior Citizens Service Board
The Senior Citizens Service Board does not have written contracts with the entities to which it provides funding, as required by state law. In addition, it does not obtain and review financial reports documenting how the funds are spent, so it cannot ensure funds are disbursed properly and used in compliance with state law.
In the areas audited, the overall performance of this entity was Good.*
American Recovery and Reinvestment Act 2009 (Federal Stimulus)
Nodaway County did not receive any federal stimulus monies during the audited time period.
*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:
The audit results indicate this entity is very well managed. The report contains no findings. In addition, if applicable, prior recommendations have been implemented.
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.
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.
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