YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

January 15, 2003

Report No. 2003-04

The following problems were discovered as a result of an audit conducted by our office of the Health Department of Barry County, Missouri.

• The Health Department did not solicit or advertise for bids as required by state law.� Approximately $90,000 and $53,000 was spent for labor and materials to remodel the Cassville and Monett facilities, respectively, without soliciting bids.� In addition, the Health Department did not practice compliance with statutory bidding requirements for other purchases unrelated to the remodeling projects.

����������� Invoices submitted by the independent contractors performing the remodeling were inadequate, providing no detail of time worked, jobs performed, or labor costs incurred.� Given the lack of detail noted on the invoices, reasonableness and propriety of the amounts claimed by the contractors cannot be ensured.

����������� The Board did not request or obtain an independent appraisal prior to purchasing the land and building in Monett.� In addition, Board minutes did not document actions taken to ensure the amount paid was reasonable.

• The Health Department Administrator did not document miles driven to support $250 received monthly for mileage.

����������� The Health Department also pays one-half (approximately $55) of the Administrator�s personal cellular phone bill each month.� There is no documentation to support why one-half of the total bill was determined to cover any business related calls.

• While renovating the Health Department facilities, numerous assets were disposed of; however documentation was not maintained to ensure these assets were disposed of properly.

Complete Audit Report