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YELLOW SHEET Office of the State Auditor of Missouri |
Report No. 2000-59
July 24, 2000
IMPORTANT:� The Missouri State Auditor is required by
Missouri law to conduct audits only once every four years in counties, like
Reynolds, 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 Reynolds County was a financial and compliance audit of various county
operating funds.
The
audit includes some matters upon which the county should consider and take
appropriate corrective action.