YELLOW SHEET
Office of the State Auditor of Missouri
Claire McCaskill
|
YELLOW SHEET Office of the State Auditor of Missouri |
December 29, 2000
Report No. 2000-134
The annual review of audits of fire protection
districts in Greene County has been completed.
This review covered reports for the year ended December 31, 1999 that
were required to be submitted to the State Auditor’s office within six months
after the year end.
State
law requires Greene County fire protection districts with revenues in excess of
$50,000 annually to cause an audit to be performed on a biennial basis. For those districts with annual revenues of
less then $50,000, the State Auditor may exempt the district from the audit
requirement if the appropriate reports are filed.
For
those districts for which an audit is required, the district must file a copy
of the completed audit report and management letter with the State Auditor
within six months after the close of the fiscal year.
Eight
of 11 districts in the county are required to have at least a biennial
audit. However, the Walnut Grove Fire
Protection District has not obtained an audit for the years ended December 31,
1999 and 1998 and therefore are not in compliance with state law. The three other districts submitted
unaudited financial reports.
This
report includes information about the districts’ revenues, expenditures, and
balances, and summarizes comments made by the various districts’ independent
auditors including recommendations for improving accountability and management
of finances.