Report No. 2007-79
December 2007

Complete Audit Report

IMPORTANT: The Missouri State Auditor is required by state law to conduct audits once every four years in counties, such as Warren, that do not have a county auditor. In addition to a financial audit of various county operating funds, the State Auditor's statutory audit covers additional areas of county operations, as well as the elected county officials, as required by the Missouri Constitution.

Monies totaling $214,286 for the Election Reform Payments Grants were not disbursed within 30 days in accordance with the grant application. The County indicated they had received the money early from the Secretary of State's office but waited to make the disbursement until after all equipment was received.

Budgets prepared for some county funds contained unreasonable estimates. Budgets were not prepared for some funds, and not all funds were included in the published financial statements. Procedures for procurement of major purchases need improvement and contracts were not entered into for some services. Procedures and records to account for county property need improvement. Also, meeting minutes did not always include sufficient detail of matters discussed and decisions made in closed sessions are not always disclosed in open session.

The County Treasurer’s bond was insufficient and receipts for the Planning and Zoning Board and the Health Department are not always transmitted to the County Treasurer on a timely basis.

Accounting and bookkeeping duties for the Sheriff's office have not been adequately segregated. Prenumbered receipt slips are not issued for some monies received, and the method of payment is not always indicated for some receipts. Monthly listings of open items are not reconciled to cash balances for the Inmate Account, and the preparation of bank reconciliations was not documented.

Senate Bill 40 Board receipts are not always deposited and posted to accounting records in a timely manner. Actual financial activity presented in their budgets was inaccurate and inconsistent with amounts recorded in the cash receipts journal.

The audit also suggested changes in the handling of some receipts for the County Treasurer and Prosecuting Attorney.

Complete Audit Report