YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

August 31, 1999
Report No. 99-67

Some problems were discovered as a result of an audit conducted by our office in response to petitioners from the City of Urich, Missouri.

The city does not have formal written bidding policies and procedures and we noted some purchases, totaling approximately $20,000, for which no bid documentation was kept.

Some disbursements were not supported by paid receipts and/or complete invoices. In addition, the board did not document its review and approval of disbursements and the city did not enter into a written contract for legal services. A written contract signed by the parties involved, should specify the goods or services to be provided and the manner and amount of compensation to be paid.

The Board of Aldermen held several closed meetings during 1997 and 1998; however, minutes of these meetings were not kept. Board minutes did not always include a record of votes taken. In addition, the city did not fill a vacant Alderman's position in accordance with state law.

The city did not publish semi-annual financial statements, submit annual financial reports to the State Auditor's Office, or obtain timely audits of the water and sewer system.

The City Clerk also serves as Treasurer for the city, resulting in duties which are not adequately segregated.

The Urich police department does not maintain adequate records to account for all traffic tickets issued. As a result, the city cannot be assured that all tickets issued were properly submitted to the court for processing.

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