YELLOW SHEET

Office of the State Auditor of Missouri
Claire McCaskill

October 1, 1999
Report No. 99-75

IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Nodaway, 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 Nodaway 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 county does not maintain centralized records of leave and compensatory time. Inconsistent application of personnel policies and instances of noncompliance with personnel policies were noted.

The Public Administrator determines fees from estates each year using two methods - an hourly rate for most cases and a percentage of total estate assets method for larger estates. The Associate Circuit Judge does not determine the fee method or percentages used, but does approve the fees taken. The Public Administrator generally used the method which resulted in higher fees. Additionally, for the larger estates the percentages applied varied among estates and between years for the same estate. The audit suggested fee guidelines be established to ensure fees are charged in an equitable manner.

Also included in the audit are recommendations to improve the accounting controls and procedures for the Associate Division, Sheriff, Assessor, County Clerk, and Senate Bill 40 Board.

The audit also suggested improvements be made in the county's financial statement reporting and general fixed asset records and procedures.

Complete Audit Report


Missouri State Auditor's Office
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