YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

November 22, 1999
Report No. 99-112

IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Holt, 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 Holt County included additional areas of county operations, as well as the elected county officials. The following concerns were noted as part of the audit:

As similarly reported in prior audit reports, the county has taken funds which are restricted for road and bridge purposes and used them for the county's general operating expenses. The audit again recommended the County Commission develop a repayment plan for the money which is due from the General Revenue Fund to the Special Road and Bridge Fund.

The county has two capital improvement sales taxes. Through the combined rates for these two sales taxes, the county is levying one percent which is apparently above the statutory maximum allowed by state law according to an opinion of the Missouri Attorney General. County officials believe they are correct in implementing both taxes based on the fact that voters have approved extensions of these sales taxes, and based on a circuit court case decision in St. Charles County.

Also included in the audit is a recommendation that the Public Administrator obtain more supporting documentation for attorney fees paid.

Complete Audit Report