YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

August 17, 1999
Report No. 99-53

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

The former sheriff paid $12,000 to a deputy to purchase a new drug dog and to cover any travel or training expenses that he incurred. Documentation such as invoices or bid proposals was not obtained from the deputy to support the disbursement.

Actions of the Salary Commission were not supported by a written opinion from the Prosecuting Attorney.

Receipts totaling $2,010 were not deposited to the Circuit Clerks fee account. See Special Review Audit on Clark County Circuit Clerk, #99-46.

Complete Audit Report