YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

December 14, 2001

Report No. 2001-117

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

• The county did not adequately project the anticipated financial condition of several county funds for either of the two years ended December 31, 2000.� In addition, the cash balance of the Special Road and Bridge Fund, and Capital Improvement Sales Tax Fund at December 31, 2000, appeared excessive compared to the prior years� annual disbursements.�� The County Commission did not have a long-term plan for road and bridge improvements or for use of the monies remaining in the Capital Improvement Sales Tax Fund.�

• The county�s schedule of expenditures of federal awards contained various errors and omissions.� Without an accurate schedule, federal financial activity may not be audited and reported in accordance with federal audit requirements, which could result in future reductions of federal funds.

• The accumulated cash balance of the Community Mental Health Fund of $520,416 at December 31, 2000, appeared excessive compared to annual disbursements of approximately $130,000.� The board did not have written documentation of future plans to utilize these monies.

• The Senate Bill 40 Board and Senior Citizens Services Board did not adequately monitor their contracts with various not-for-profit agencies.

The audit also suggested improvements in the accounting controls and procedures of the Sheriff, Juvenile Office, Associate Division, Probate Division, and the Prosecuting Attorney�s Office.

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