YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

November 19, 1999
Report No. 99-111

IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Perry, which do not have a county auditor. However, to assist such counties in meeting federal audit requirements, the State Auditor will also perform a financial and compliance audit of various county operating funds every two years. This voluntary service to Missouri counties can only be provided when state auditing resources are available and does not interfere with the State Auditor's constitutional responsibility of auditing state government.

Once every four years, the State Auditor's statutory audit will cover additional areas of county operations, as well as the elected county officials, as required by Missouri's Constitution.

This audit of Perry County was a financial and compliance audit of various county operating funds.

The county did not prepare budgets for some funds. The audit recommended the County Clerk implement procedures to ensure budges are prepared for all funds, including those funds controlled by other county officials.

Complete Audit Report