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YELLOW SHEET Office of the State Auditor of Missouri |
August 23, 1999
Report No. 99-56
IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Lawrence, 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 Lawrence County included additional areas of county operations, as well as the elected county officials. The following concerns were noted as part of the audit:
As similarly recommended in prior audit reports the County Commission should require all county employees to complete time sheets which reflect actual time worked and leave taken. Centralized leave records should be maintained for county employees, a comprehensive employee manual needs to be developed and the county needs to ensure overtime and compensatory time policies comply with federal law.
The county did not always solicit bids nor was bid documentation always kept for various purchases. The County Commission and the County Clerk indicated they had procedures in place to ensure the best price obtained, but will work on retaining the necessary documentation.
Also included in the audit are recommendations regarding revenue maximization, county officials' compensation, property tax system and computer controls and general fixed assets. The audit also suggested improvements in controls and procedures of the County Treasurer, Health Center, County Collector, Recorder of Deeds, Sheriff, and Public Administrator.
