YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

March 12, 2002

Report No. 2002-21

IMPORTANT:  The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Dade, which do not have a county auditor.  However, to assist such counties in meeting federal audit requirements, the State Auditor will also provide 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 it 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 Dade County included additional areas of county operations, as well as the elected county officials.  The following concerns were noted as part of the audit: 

• Several concerns were noted related to the county budget documents, including some funds not budgeted, overspending budgeted amounts, and not including beginning and ending cash amounts.  Minutes of closed meetings have not been maintained.  

• Bids were not always solicited or advertised by the county nor was bid documentation always retained.  As noted in a prior report, the county overpaid an engineering firm $5,461 and has done nothing to pursue collection of the money due the county.  

• The health center financial condition has declined over the last several years.  Disbursements have exceeded receipts for the last four years.  Numerous concerns were noted with the health center's budgets, including incorrect cash balances, receipts and disbursements.  

Other recommendations include improvements needed related to the cash controls, leave records, and fixed asset records.  In addition, the health center does not have a depositary agreement with its depositary bank and the board does not publish annual financial statements. 

Also included in the audit are recommendations related to personnel policies and fixed assets.  The audit also suggested improvements in the controls and procedures of the County Clerk, Ex Officio County Collector, Circuit Clerk, Ex Officio Recorder of Deeds, Sheriff and Prosecuting Attorney.  

Complete Audit Report