Missouri State Auditor's Office - 2000-
 |
YELLOW SHEET
Office of the State Auditor of Missouri
Claire McCaskill
|
March 26, 2001
Report No. 2001-25
IMPORTANT:� The Missouri State Auditor is required by
Missouri law to conduct audits only once every four years in counties, like
Wright, which do not have a county auditor.�
However, to assist such counties in meeting federal audit requirements,
the State Auditor will also perform a financial and compliance audit of various
county operating funds every two
years.� This voluntary service to
Missouri counties can only be provided when state auditing resources are
available and does not interfere with the State Auditor�s constitutional
responsibility of auditing state government.
Once
every four years, the State Auditor�s statutory audit will cover additional
areas of county operations, as well as the elected county officials,� as required by Missouri�s Constitution.��
This
audit of Wright County included additional areas of county operations, as well
as the elected county officials.� The
following concerns were noted as part of the audit:
- On the last working
day of 1998, 1999, and 2000, the County Commission amended budgets for
numerous county funds to reflect increased expenditures made during the
year. Public hearings were not held prior to the adoption of the budget
amendments, and prior to the amendment of these budgets, expenditures had
already exceeded the original budget for several funds.� It is questionable whether these
amendments were for reasons specified in state law or if they were made to
just present a balanced budget in accordance with state law. It does not appear as if the budget
was used as a monitoring tool throughout the year.
- From January 1997
through November 2000 the county accumulated more than $3,200 in the
Domestic Violence Fund and disbursed only $205 of these funds to domestic
violence shelters.� After brought
to the county�s attention, $3,265 was distributed to three local domestic
violence shelters in November 2000.
- Prior audit reports
have addressed the inadequacy of the Sheriff�s accounting controls and
procedures.� While the former
Sheriff responded in previous audits that these recommendations would be
implemented, conditions have not improved.� Our review again noted numerous concerns regarding the
accounting records and controls, including untimely deposits, lack of
receipt and bank reconciliations and inadequate segregation of
duties.� In addition, approximately
$8,700 in civil fees had accumulated in the Sheriff�s civil bank account
and had not been disbursed to the County Treasurer.� Seized property items are not properly
accounted for, and the Sheriff maintains custody of a bank account for
which there is no statutory authorization.
Also included in the audit
are recommendations to improve the accounting controls and procedures of the
Prosecuting Attorney, Health Center and Developmentally Disabled Board.� The audit also noted the county owed approximately
$7,250 to the state for errors not detected in Assessment Fund reimbursement
claims.
Complete Audit Report
Missouri State Auditor's Office
moaudit@mail.auditor.state.mo.us
Webmaster:
auditor@mail.auditor.state.mo.us
