YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 99-120
December 30, 1999

IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Laclede, 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 Laclede County was a financial and compliance audit of various county operating funds.

The county overspent budgets for some county funds during 1997 and 1998. The audit recommended officials not authorize warrants in excess of budgeted amounts.

The audit also includes some matters upon which the county should consider and take appropriate corrective action, which includes seeking more timely reimbursement of criminal costs.

Complete Audit Report