Report No. 2007-39
August 2007

IMPORTANT: The Missouri State Auditor is required by state law to conduct audits once every four years in counties, such as Ripley, that do not have a county auditor. In addition to a financial 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 the Missouri Constitution.

Supporting documentation was not available to indicate Title III monies were spent as allowed by the federal program. While we questioned costs of $70,391, the county disagreed and believed that call logs are available to document the federal expenditures, which are less than 10% of the Sheriff's operating budget.

Monies received totaling $136,500 for the Help America Vote Act Grants were not disbursed within 30 days in accordance with the application submitted to the Secretary of State’s office for the grants.

Vehicle logs maintained for vehicles and equipment in the Road and Bridge Department are not adequate, and there is no indication that vehicle logs are reviewed by a supervisor. Formal policies and procedures over the sale of culverts and for providing grading services to the public have not been adopted. In addition, procedures and records to account for county property are not adequate.

For the County Collector’s office, receipts are not always deposited on a timely basis, the method of payment is not always indicated or indicated correctly on the tax receipts, and the composition of tax receipts is not reconciled to the composition of deposits.

For the Prosecuting Attorney’s office, cash custody and recordkeeping duties are not adequately segregated. Prenumbered receipt slips are not issued for some monies received, the method of payment is not indicated on some receipt slips, and the composition of receipts is not reconciled to the composition of deposits. Receipts are not always deposited on a timely basis, and bad check fees are not always disbursed to the County Treasurer in a timely manner. Bank reconciliations are not performed monthly and were not adequate when performed and monthly listings of open items are not prepared. A formal policy specifying when the court should be notified of unpaid cases has not been established, and specific procedures have not been established to ensure follow up collection efforts are adequate.

For the Sheriff’s office, bank reconciliations are not performed. Procedures related to the monitoring of unpaid accrued costs from civil paper service, and procedures for accounting for uniform traffic tickets are not adequate.

For the Health Center, receipt slips are not issued for monies received, individual receipts are not indicated in the accounting records, and petty cash is not maintained on an imprest basis. The Health Center does not have a written agreement with its depositary bank, and employees’ timesheets do not always contain documentation of the Administrator’s approval.

For the Senate Bill 40 Board, minutes did not document whether family members abstained from voting on issues regarding other family members. Interest earned on certificates of deposits was not included as part of the cash balance. The Senate Bill 40 Board does not have a written agreement with its depositary bank, and no collateral securities were pledged although bank deposits exceeded the $100,000 Federal Depository Insurance Corporation coverage amount.

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