YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

• It appears the township trustee, as ex officio treasurer, and other township officials were overpaid in 2001.  The board should review these situations and ensure the excess amounts paid to the township trustee and the board are recovered.  In addition, the township board has not determined whether the township collector is an employee or is self-employed.  In March 2001, the township reimbursed the Township Collector $622 for her federal self-employment tax for 2000.  

• The township board does not prepare and adopt annual budgets in compliance with state law.  In addition, the township board did not publish annual financial statements and inventory listings as required by state law. 

• Board minutes are prepared by the township clerk; however, they are not generally signed by the township clerk and board president.  The board minutes did not generally include sufficient detail of matters discussed and actions taken at the board meetings.  The minutes did not document the public hearings on proposed tax levies and did not always contain information required by statute.  In addition, the township does not have a formal policy regarding public access to township records

• The township does not have formal written bidding policies and procedures.  State law required bids on any purchase greater than $4,500.  In addition, some payments to the road foreman appeared to be questionable and supporting documentation for some gravel purchases was not adequate.  Also, the township does not have a formal written policy for installing culverts and township residents may have received culverts at special township prices and avoided paying sales tax

The audit also includes recommendations related to personnel policies, procedures, and records, road maintenance, and fixed assets.

All reports are available on our website:    www.auditor.state.mo.us

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