YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

January 11, 2002

Report No. 2002-03

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

·        A state law, Section 50.333.13, RSMo, enacted in 1997, allowed salary commissions meeting in 1997 to provide mid-term salary increases for associate county commissioners elected in 1996 due to the fact that their terms were increased from two years to four.  Based on this law, in 1999 Sullivan County’s Associate County Commissioners salaries were each increased approximately $8,500 yearly. 

On May 15, 2001, the Missouri Supreme Court handed down an opinion that holds that all raises given pursuant to this statute section are unconstitutional.  Based on the Supreme Court decision, the raises given to each of the Associate County Commissioners, totaling approximately $17,000 for the two years ended  December 31, 2000, should be repaid. 

·        911 board meeting minutes were not available for several months and those located were not usually signed by the 911 Coordinator and Board Chairman to indicate approval.  Adequate documentation to support salary reimbursements to the Special Road and Bridge Fund for a 911 employee is not maintained and no written agreement exists between the county and the 911 board  documenting  who pays the various 911 employees.  The audit also noted weaknesses in the areas of cash receipts, time keeping, fixed assets and other contractual relationships. 

·        The Health Center needs to improve controls over cash receipts, bidding procedures, board meetings and minutes and the monitoring of contractual costs.Additionally, the audit includes some matters related to budgets and financial statements, computer controls, property records and procedures and  personnel and payroll policies, which the county should consider and take appropriate corrective action.

 Complete Audit Report