Missouri State Auditor's Office - 2004-
 |
YELLOW SHEET
Office of the State Auditor of Missouri
Claire McCaskill
|
December 2005
Report No. 2005-94
IMPORTANT: The Missouri State
Auditor is required by state law to conduct audits once every 4 years in
counties, like Ste. Genevieve, that do not have a county auditor. In addition
to a financial and compliance audit of various county operating funds, the State
Auditor's statutory audit covers additional areas of county operations, as well
as the elected county officials, as required by Missouri's Constitution.
This audit of Ste. Genevieve County included
additional areas of county operations, as well as the elected county officials.
The following concerns were noted as part of the audit:
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The County Commission and the Mental Health
Board significantly overestimated the amounts budgeted for the Special Road
and Bridge Fund and the Community Mental Health Fund. The County Commission
has not prepared a formal maintenance plan for county roads and bridges, and
budgets significantly more than is spent for road and bridge construction and
supplies each year. The Mental Health Board has budgeted a significant
amount for renovations and repairs to their building each year; however, very
little had been spent on this project as of December 31, 2004.
For the budget documents to be of maximum
assistance to the County Commission and the Mental Health Board, and to
adequately inform county residents of the county's and mental health board's
operations and current financial position, the budgets should accurately reflect
resources on hand, reasonable estimates of receipts and disbursements, and
anticipated ending cash balances.
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During the two years ending December 31, 2004,
the Mental Health Board had difficulty getting its 9 members to attend monthly
meetings. The Board has had three vacancies in excess of one year. As a
result, only one meeting was held in 2004 and two in 2003, although the board
is supposed to meet monthly. Also, two meetings were held with only four
board members present. As a result, the Board Secretary has been approving
regular expenses and preparing annual budgets which have not been formally
adopted by the board or signed by anyone.
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The Senate Bill 40 Board and Community Center
Board regularly meet to conduct business; however, minutes are not signed to
attest to their completeness and accuracy. In addition, board minutes do not
include a record of votes taken. Section 610.020, RSMo, requires minutes of
meetings be taken and retained by all governmental bodies and to include the
date, time, place, members present, members absent, and a record of votes
taken.
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Profits earned on inmate phone card sales were
not turned over to the county in a timely manner. At July 15, 2005 the
Sheriff's inmate bank account held approximately $21,825 of phone sales
profits. In addition, monthly listings of open items (liabilities) were not
reconciled with the inmate bank account. On July 15, 2005, the Sheriff's
inmate account retained $1,272 in profits from the inmate commissary, $21,825
in profits from phone card sales, and $6,855 in personal monies held for
inmates to purchase items through the inmate commissary.
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Deposits were not made on a timely basis in the
Circuit Court, Associate and Probate Divisions, and the Prosecuting Attorney�s
Office.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov
