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Missouri State Auditor's Office - 2003-30-
Auditor Seal

YELLOW SHEET

Office of the State Auditor of Missouri
Claire McCaskill

 

April 4, 2003

Report No. 2003-30

Missouri currently has 22 township-organized counties with a total of 312 townships. The primary function of townships is to maintain the county roads located within the townships.Our audit of township financial reporting practices noted the following problems.


The financial reporting practices of Missouri's townships need significant improvement.The townships received approximately $23 million and $21 million in total revenues during 2002 and 2001, respectively.Our review noted a high rate of noncompliance with statutory provisions requiring townships to file financial reports with various entities. Some township financial reports filed with our office were inaccurate and incomplete.Monitoring procedures over county funds provided to townships are inconsistent, and some counties indicated little or no monitoring is performed.State agencies provide little, if any, monitoring of townships financial activity, and townships are not required to obtain independent audits.

The Missouri General Assembly should review the laws pertaining to township financial reporting practices.Consideration should be given to pass or amend laws to strengthen the requirement that all townships prepare complete and accurate financial statements, and to improve independent monitoring of township financial reporting practices.Applicable county officials should consider providing monitoring and assistance to help improve the townships' financial reporting and accountability.

Complete Audit Report


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