YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

December 28, 2000

Report No. 2000-133

IMPORTANT:  The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like DeKalb, 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 DeKalb County was a financial and compliance audit of various county operating funds.  The following concerns were noted as part of the audit: 

The audit includes some matters upon which the county should consider and take appropriate corrective action.