YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2004-80

September 29, 2004

IMPORTANT:  The Missouri State Auditor is required by state law to conduct audits once every 4 years in counties, like Bollinger, that do not have a county auditor.  In addition to a financial and compliance audit of various county operating funds, the State Auditor's statutory audit covers additional areas of county operations, as well as the elected county officials, as required by Missouri's Constitution.

This audit of Bollinger County included additional areas of county operations, as well as the elected county officials.  The following concerns were noted as part of the audit:

• The county and Health Center do not have adequate procedures in place to track federal awards for the preparation of the county's schedule of federal awards (SEFA).  For the years ended December 31, 2003 and 2002, the SEFA contained numerous errors and omissions.  Total federal expenditures were overstated by approximately $47,704 and $63,412 for 2003 and 2002, respectively.

• As noted in our prior report, Bollinger County's General Revenue Fund is in weak financial condition.  At December 31, 2003, the General Revenue fund had a balance of $35,563 and $90,000 in tax anticipation notes outstanding.  Due to the county's weak financial condition, the County Commission submitted to the voters of Bollinger County a one-half of one percent sales tax for replacing the roof at the courthouse and the sheriff's office, repairing the courthouse, and retiring county debt, with any funds in excess to be used for general purposes.  However,  with this additional general operations sales tax, the county is apparently imposing a levy of one-half of one percent above the statutory maximum.

• The county commission does not have a written agreement with the Prosecuting Attorney specifying how the percentage of his secretaries salaries to be paid by the county was determined and has no documentation such as time sheets, to support these payments.    

• The county approved expenditures in excess of budget amounts for some funds and did not budget emergency expenditures for the year ended December 31, 2003. 

Also included in the audit are recommendations to improve the accounting records and procedures for the Recorder of Deeds, the Sheriff, and the Circuit Clerk.  In addition, a formal maintenance plan for county roads and bridges has not been prepared and the County does not have a formal emergency contingency plan for the computer system and has not formally negotiated arrangements for backup facilities in the event of a disaster.

Complete Audit Report