YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

March 08, 2004

Report No. 2004-18

IMPORTANT:  The annual review of audits of fire protection districts in Greene County has been completed. This review covered reports for the years ended December 31, 2002 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 than $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 seven of the twelve districts' audit reports that were required for the year(s) ended December 31, 2002. One other district 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.

Complete Audit Report