YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

March 26, 1999
Report No. 99-20

Some problems were discovered as a result of an audit conducted by our office in response to the request of petitioners from Verona, Missouri.

NOTE: Recommendations as well as responses from the city can be found on the pages which correspond with the findings below.

Problems relating to public fund expenditures and accounting for restricted revenues.

(See management advisory report page 8 /re: restricted revenues --- and the city's response to the audit's findings and recommendations.)

(See management advisory report pages 8-11 / re: expenditures and related items -- and the city's response to the audit's findings and recommendations)

The need to appoint a separate individual as city collector, or establish independent review procedures for the city clerk so the clerk's responsibilities are segregated for both receiving and disbursing city funds. Also independent review procedures need to be applied for calculations of city sewer rates and delinquent sewer accounts.

(See management advisory report pages 11-13 / re: accounting controls and procedures -- and the city's response to the audit's findings and recommendations)

(See management advisory report pages 15-16 / re: sewer system procedures -- and records -- and the city's response to the audit's findings and recommendations)

Better adherence to proper procedures relating to the closure of aldermanic meetings, availability of public records, and lack of city property records.

(See management advisory report pages 13-14 / re: meetings, minutes, and records -- includes the city's response to the audit's findings and recommendations)

(See management advisory report pages 16-17 / re: city property records -- and the city's response to the audit's findings and recommendations)

Complete Audit Report