Report No. 2009-54
May 2009
Complete Audit Report

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

The county has not adopted formal policies and procedures for the use of some county credit cards. For 2007, the administrative service fee transfer from the Road and Bridge Capital Improvement Fund to the General Revenue Fund exceeded the allowable amount by approximately $14,000.

County Park accounting controls and procedures need improvement. Unofficial rediform receipt slips are used for camping fees. The receipt slips are prenumbered, but are not issued for some monies received and do not indicate the method of payment. Park facility rental fee and deposit checks are not transmitted to the County Treasurer in a timely manner. In addition, receipts are not issued for these monies, and rental contracts are not prenumbered. The county does not have sufficient procedures to ensure all applicable receipts generated from park events are remitted for deposit into the County Park Fund.

As noted in our prior audit report, the Prosecuting Attorney frequently reduces charges filed on traffic tickets by requiring the defendants to make a $100 "donation" to the Macon County General Revenue Fund as a condition of reducing the charges. In addition, receipts are not always deposited or transmitted timely, and the reconciled bank account balance is not agreed to supporting records or liabilities.

Employees of a not-for-profit (NFP) corporation with which the Senate Bill 40 Board contracts for services also serve as executive director and accounting staff for the board. However, the contract does not address the administrative and accounting responsibilities to be provided by the NFP corporation and does not identify the portion of funding that relates to these functions. In addition, the board’s budget documents do not include savings account information and contained some mathematical errors. Actual disbursements exceeded budgeted amounts by $8,027 for the year ending December 31, 2006.

The Enhanced 911 Board's procedures for reviewing vendor credit card and fuel card purchases are not sufficient. In addition, the board has not adopted formal policies related to use of its credit cards and travel and meal reimbursements.

Other findings in the audit report relate to collections and receipting procedures of the Drug Court and Sheriff's office, and segregation of accounting duties in the Circuit Clerk's office.

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