YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2000-99
September 25, 2000

IMPORTANT:  The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Mississippi, 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 Mississippi County included additional areas of county operations, as well as the elected county officials.  The following concerns were noted as part of the audit: 

• As discussed in the prior audit report, in April 1996, Mississippi County voters approved a one-fourth of one percent sales tax levy, which became effective October 1, 1996, for the purpose of funding senior citizens’ services within the county.  The county imposed this sales tax under state statute; however, the county also has another one-half of one percent sales tax levy for the general revenue fund under this law.  There was no evidence that the county reviewed this concern with their legal authority and the condition remains.

• Similarly noted in previous audits, warrants were issued in excess of approved budgeted expenditures in several funds.  Formal budgets were not prepared for various county funds. Also, during 1999 and 1998, the County Commission and the Health Center amended various county budgets to reflect increased expenditures made during the year.  Public hearings were not held prior to the adoption of some of the budget amendments.  In addition, prior to amending these budgets, the expenditures for some funds had already exceeded the original budgets.

• Mileage reimbursements were not always prepared in accordance with county procedures.  The audit also questions the propriety of some mileage paid due to inadequate documentation of the claim.

• Mississippi County was designated as the recipient for several federal grants which were passed through to various not-for-profit organizations.  The county did not adequately monitor these subrecipients.  

• The county pays the salary of the Special Prosecutor and is reimbursed through the Midwest High Intensity Drug Trafficking Area grant.  However, the county does not require the Special Prosecutor to submit a monthly time sheet.  

• No written legal opinion was obtained to support the appropriateness of increasing the salaries of some officials in the middle of their term.

Also included in the audit are recommendations to improve the accounting  controls and procedures for the Sheriff and Prosecuting Attorney.  The audit also suggested improvements be made in the county’s expenditure procedures, including procurement of professional services, written contracts, personnel matters, and approval of receipt of goods or services.  In addition, the audit included recommendations relating to improving procedures to track federal awards for preparations of the schedule of expenditures of federal awards.

Complete Audit Report