YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2000-87
September 7, 2000

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

• As discussed in our prior report, on November 5, 1996, the county passed a ten year Road and Bridge Capital Improvement sales tax of one-half of one percent for the purpose of rehabilitating existing roads and bridges, replacement of bridges, and maintenance of existing gravel roads which became effective in April 1997.� Per records obtained from the Missouri Department of Revenue, the county imposed this sales tax under state statute; however, the county also had another one-fourth of one percent Law Enforcement Capital Improvement sales tax levy imposed under this same statute.� With the additional Road and Bridge Capital Improvement sales tax, the county is levying three-fourths of one percent which is apparently above the statutory maximum allowed by state law. The county indicated they had reviewed this with their attorney in November 1998, and he indicated that these were handled correctly. However, Attorney General�s Opinion, No. 97-99, states that total capital improvement sales tax rates cannot exceed one-half of one percent.� 

• The county contracts with the State Highway and Transportation Commission for bridge replacement and rehabilitation under the Off-System Bridge Replacement and Rehabilitation Program.� The county procured bridge replacement engineering services without documentation of consideration of other firms.� The procurement of services should comply with state statutes which provide that when obtaining engineering services for any capital improvement project, at least three highly qualified firms should be considered.�

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

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