YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

State law requires Greene County fire protection districts with revenues in excess of $50,000 annually to cause an audit to be performed on a biennial basis.  For those districts with annual revenues of less then $50,000, the State Auditor may exempt the district from the audit requirement if the appropriate reports are filed.   

For those districts for which an audit is required, the district must file a copy of the completed audit report and management letter with the State Auditor within six months after the close of the fiscal year. 

Eight of eleven districts in the county are required to have at least a biennial audit.  The State Auditor’s Office accepted all seven of the audit reports that were received for the year(s) ended December 31, 2000.  In addition, the State Auditor also accepted the audit report of the Walnut Grove Fire Protection District for the two years ended December 31, 1999.  That report, due June 30, 2000, was not received until December 2001.  The three other districts submitted unaudited financial statements. 

Untimely reporting has increased compared to the last two years with three of the seven audit reports received after the June 30, 2001 statutory deadline, as compared to the last two years, when only one report was delinquent in 1999 and in 1998.   

This report includes information about the districts’ revenues, expenditures, and balances, and summarizes comments made by the various districts’ independent auditors including recommendations for improving accountability and management of finances.

Complete Audit Report