YELLOW SHEET Office of the State Auditor of Missouri |
August 3, 1999
Report No. 99-48
A vacancy of the Linn County Collector was created when David Long resigned as Treasurer Ex-Officio Collector and was appointed Linn County Assessor on March 25, 1999. Pamela Reed was appointed the Linn County Ex-Officio Collector effective March 25, 1999.
Missouri state law requires the state auditor to conduct an audit of the office of County Collector after being notified of a vacancy in that office. The county is responsible for paying the costs of the audit.
State law requires the auditor to:
Determine the financial condition of the accounts of the office.
Determine the proper compensation that should have been paid to the replaced Ex- Officio County Collector in the past three years and the compensation actually paid during that period.
File a report of the auditor's findings with the county governing body and the person appointed to fill the vacancy in the office.
The Ex-Officio County Collector's compensation was in accordance with statutory provisions receiving $32,742 during the three years ended February 28, 1999, and $2,099 for the period March 1, 1999 to March 25, 1999.