Report No. 2008-30
May 2008
Complete Audit Report

The following findings were included in our audit report on the City of Pagedale, Missouri.

The city of Pagedale has not entered into written agreements with various not-for-profit organizations (NFP) using city facilities. Nor does the city enter into written agreements with some organizations to which the city makes contributions. These organizations have not provided the city with documentation or reports outlining what services they provide to the citizens of Pagedale. In addition, the city has not ensured the amount of rent collected on the Community Center is calculated correctly.

The city has not established a written policy, procedure, or ordinance for the forgiveness of demolition liens or the handling of vacant lots. City code establishes procedures for the city to identify buildings in poor condition and contact the owner of the building to have repairs conducted or the building demolished. If the city is unable to contact the owner, the building is demolished and a lien placed on the property. City code does not explain procedures for the city to forgive a demolition lien upon sale of the property and the city handles the sale of vacant lots in various ways depending on the purchaser.

During the year ended September 30, 2007, actual disbursements exceeded budgeted amounts in the General Fund by $2,869. However, the city did not prepare an amended budget for this fund nor did the city set forth any reasons for exceeding the budgeted amounts in the board minutes or adopt a resolution authorizing the additional expenditures. The city's budgets were not complete and the city’s semi-annual published financial statements do not report the city's cash balance, and did not contain some city funds. In addition, a formal street maintenance plan for the city streets has not been prepared annually.

During the year ended September 30, 2007, the city spent $27,300 for legal fees. The city has not entered into a written contract with the city attorney, nor is his compensation clearly defined by city ordinance. In addition the city was unable to locate documentation of either board approval for the appointment of the current city attorney or the hourly rate currently being charged by the city attorney.

Also included in the audit report are recommendations related to cash advances and credit card policies, receipt controls and procedures, meetings, minutes, and ordinances, restricted revenues, personnel policies and procedures, and capital assets.

Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov