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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.