YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2000-96
September 21, 2000

IMPORTANT:� The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Polk, 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.��

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This audit of Polk County included additional areas of county operations, as well as the elected county officials.� The following concerns were noted as part of the audit: 

• Bids were not always solicited for various purchases made by the county during the audit period, such as used trucks for $41,550 and grader blades for $17,041.� State law requires bids for all purchases of $4,500 or more from any one person, firm, or corporation during any period of ninety days.�

• The county maintains gasoline and diesel fuel tanks at the county road and bridge barn for use in vehicles and equipment of the road and bridge and sheriff�s departments.� Fuel usage logs are maintained and county officials indicated they are periodically reviewed to account for fuel used; however, documentation of those comparisons were not maintained.

• The Health Center�s purchase of a house and lot and its intended use was not thoroughly documented and no independent appraisal of the property was obtained.

The audit suggested controls be established by the County Clerk to periodically reconcile changes made to the tax books.� Also, included in the audit are recommendations to improve the accounting� controls and procedures for the Senate Bill 40 Board, Prosecuting Attorney, Assessor, Sheriff, Associate Division, and Juvenile Division of the Thirtieth Judicial Circuit.� Several of these issues had been noted similarly in prior audits.

Complete Audit Report

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Missouri State Auditor's Office
moaudit@mail.auditor.state.mo.us
Webmaster: auditor@mail.auditor.state.mo.us

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