Report No. 2009-32
April 2009
Complete Audit Report

The following findings were included in our audit report of Livingston County.

The Enhanced 911 Fund is in poor financial condition and the county is providing substantial assistance to this operation from other county funds. The county provides dispatching services to all political subdivisions in the county at no charge and without written contracts, and has not performed a cost analysis of providing these services. In addition, the emergency telephone charge assessed is the maximum rate allowed, so without an alternative funding source it is unlikely the county has the ability to increase revenues. As a result, the Enhanced 911 Fund does not have sufficient revenues to support ongoing operating expenses and will not be able to build any reserves for obligations including future equipment upgrades and replacement, and unforeseen expenses.

The Circuit Court is not participating in the state’s automated tax offset and debt collection programs, and is not properly monitoring activities related to court-ordered restitution collected by the Prosecuting Attorney’s office.

The Sheriff’s department does not reconcile the inmate bank account balance to the individual inmate account balances and various liabilities. Also, the numerical sequence of receipts slips is not accounted for properly.

Accounting duties are not adequately segregated in the Prosecuting Attorney’s office. In addition, bad check restitution and fee monies are not posted to the accounting system timely, and an adequate system to account for all bad checks handled has not been established.

Throughout the audit period, the Collector-Treasurer had no procedure in place to reconcile the collector bank account balance to existing liabilities at month-end.

The Recorder of Deeds does not provide sufficient details in the accounting records to facilitate a reconciliation of daily deposits to the receipts records. Some discrepancies were noted between the abstract of fees and the deposits, and documented explanations were not provided in the records.

The Senate Bill 40 Board’s budgetary procedures and documentation related to closed meetings need improvement.

The report has other audit findings related to the board of prisoner contracts and billings, and the County Commission's procedures for documenting closed meetings.

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