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YELLOW SHEET Office of the State Auditor of Missouri |
September 7, 1999
Report No. 99-71
IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Sullivan, 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 Sullivan County included additional areas of county operations, as well as the elected county officials. The following concerns were noted as part of the audit:
The audit questioned the financial condition of the Sullivan County Memorial Hospital and the county's handling of tax anticipation notes obtained at the request of the Hospital Board. A related problem of the hospital not meeting its financial obligations to the Internal Revenue Service for employee payroll withholdings and required employer payroll matching contributions was also noted.
The audit recommended improvements in personnel policies and procedures, computer controls and better documentation of actions by the Sullivan County Salary Commission. It further suggested improvements be made by the Sullivan County 911 Board. Also included in the audit are recommendations regarding the Sheriff's accounting controls and procedures and various segments of the consolidated Sullivan County Circuit Court.
