Missouri State Auditor's Office - 2000-
 |
YELLOW SHEET
Office of the State Auditor of Missouri
Claire McCaskill
|
July 5, 2001
Report No. 2001-52
IMPORTANT:� The Missouri State Auditor is required by
Missouri law to conduct audits only once every four years in counties, like
Grundy, 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 Grundy County was a financial and
compliance audit of various county operating funds.� The following concerns were noted:
- The county operates an
ambulance service for which client billings are prepared and submitted to
various health care insurers for collection.� Follow-up procedures were not performed on a significant
number of accounts that were not collected.�� The county currently contracts with an outside vendor to
provide billing services.� The
contract does not provide specific details on follow-up billing
procedures.� In addition, standard
procedures are not in place for performing write-offs of uncollectible
accounts.�
- The Families and
Friends of the Developmentally Disabled Board maintained approximately
$20,600 in a money market fund which is not FDIC insured nor protected
from market loss.� In addition,
approximately $25,000 was maintained in certificates of deposit held at
banks in other states which is in violation of state law.
- Some program
expenditures were omitted from the Schedule of Expenditures of Federal
Awards and expenditures for the BRO program were overstated by
approximately $78,000 during the audit period.�
The
audit also includes some matters related to budgeting, the health center, and
the county�s financial condition, upon which the county should consider and
take appropriate corrective action.
Complete Audit Report
Missouri State Auditor's Office
moaudit@mail.auditor.state.mo.us
Webmaster:
auditor@mail.auditor.state.mo.us
