Missouri State Auditor's Office

IMPORTANT: The Missouri State Auditor is required by state law to conduct audits once every 4 years in counties, like Reynolds , that do not have a county auditor. In addition to a financial 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.

The county does not have adequate procedures in place to track federal awards for the preparation of the Schedule of Expenditures of Federal Awards (SEFA), and as a result, the county’s SEFA contained several errors and omissions. Expenditures were understated by $36,878 and $475,850 for the years ended December 31, 2005 and 2004, respectively.

Supporting documentation was not available to indicate Title III monies were spent as allowed by the Schools and Roads-Grants to States Program. Of the $48,363 received by the county for Title III projects, it appears $7,271 was expended for materials and supplies and $1,069 was expended for payroll costs related to Title III projects. No other documentation is available to support Title III expenditures. As a result, we question costs of $40,023.

Actual disbursements exceeded budgeted amounts for several funds and an annual maintenance plan has not been prepared to document expected work on the county’s roads and bridges.

The county has no written policy regarding the commissioners’ use of personal vehicles for county travel purposes and the commissioners are not required to maintain adequate records which detail vehicle usage. The county does not require employees to submit documentation to support all allowances or reimbursements and does not report this compensation on the employees’ W-2 forms.

Agendas were not posted for meetings held by the County Commission. In addition, the county does not have a policy regarding public access to records.

The Senate Bill 40 Board did not ensure that a budget was prepared for its fund. In addition, board minutes are not consistently signed by the preparer and a board member to attest to their completeness and accuracy.

The Senior Service Board minutes were not signed by the preparer and a board member. Meeting notices and agendas were not posted for meetings held by the Senior Service Board.

In the Health Center, passwords are not periodically changed to access the accounting software, some employees who handle receipts are not bonded, general capital asset record keeping and annual inventory duties are not segregated, and the general capital asset listing is not complete. In addition, Health Center minutes did not include a reason for going into closed session, decisions made during closed session were not disclosed in the open session minutes and the minutes were not always signed by the preparer and a board member.