Report No. 2008-54
The following findings were included in our audit report on Montgomery County. The county does not have a written policy and effective monitoring procedures regarding vehicle usage. In addition, revenue received by the road and bridge department was not turned over to the county in a timely manner. Some county employees are provided meals at no cost from the jail. The County Clerk does not maintain centralized leave records for county employees or receive time sheets from the Sheriff's department. During the years ended December 31, 2007 and 2006, the county made administrative transfers of $5,000 each year from the Emergency Management Fund to the General Revenue Fund without statutory or contractual authority.
County property records and physical inventory procedures for capital assets are not adequate.
The Prosecuting Attorney policies and procedures related to bank reconciliations, receipts, deposits, disbursement of restitution monies, and outstanding checks are in need of improvement.
Open items listings are not prepared for the Sheriff’s accounts and both accounts contain unidentified monies. Procedures for outstanding checks of the inmate account are not adequate.
Missouri State Auditor's Office moaudit@auditor.mo.gov |
