YELLOW SHEET
Office of the State Auditor of Missouri
Claire McCaskill
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YELLOW SHEET Office of the State Auditor of Missouri |
January 21, 2003
Report No. 2003-07
The annual review of audits of fire protection districts in Greene County has been completed. This review covered reports for the year ended December 31, 2001 that were required to be submitted to the State Auditor’s office within six months after the year end.
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.
The State Auditor’s Office accepted all six of the twelve districts' audit reports that were required for the year(s) ended December 31, 2001. Four other districts submitted unaudited financial statements.
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. Additionally, the Ebenezer Fire Protection District was advised to consult an attorney regarding potential compliance violations during 2002.