YELLOW SHEET
Office of the State Auditor of Missouri
Claire McCaskill
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YELLOW SHEET Office of the State Auditor of Missouri |
August 31, 1999
Report No. 99-66
Some problems were discovered as a result of an audit conducted by our office in response to the request of petitioners from Hayward, Missouri.
The town did not have budgets for calendar years 1999, 1998, 1997 and 1996. State law requires an authorized budget be in place before public monies are spent. The Town of Hayward has not submitted annual financial reports to the State Auditor's office since 1991. In addition, semi-annual financial statements were not prepared and made public by either being published or posted as required by law.
Public hearings have not been held prior to establishing property tax rates. State law requires a public hearing be held prior to the board's approval of these rates. Also, the board did not establish annual tax rates by ordinance as required by state law.
The Town of Hayward does not prepare a delinquent tax list and turn it over to the County Collector as required by state law. Furthermore, property tax receipts are not deposited on a timely basis.
Ordinances which govern the town could not be located. Since the ordinances represent legislation which has been passed by the Board of Trustees to govern the town and its residents, it is important that the town's ordinances be maintained in a complete, well-organized, and up-to-date manner.
No notices are posted for meetings held during the year. State law requires notices (including tentative agendas) to be posted in a prominent place which is easily accessible to the public. These notices should be posted at least twenty-four hours in advance of the meeting. If enough notice cannot be given before a public meeting, the reason should be documented in the board's minutes.
The town has one person that serves as the Town Clerk, Town Collector and the Town Treasurer. We recommend, and the board agrees, these duties be split between more than one person.
The Board of Trustees failed to put one of its Trustee positions up for election in April 1999 as required by state law.
The town has not developed a long-range plan to maintain the town's paved roads in the future. The town has limited resources and should review future maintenance costs for any new improvements.