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Report No. 2007-47 |
IMPORTANT: The Missouri State Auditor is required by state law to conduct audits once every four years in counties, such as Ralls, 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 the Missouri Constitution. |
Budgets were not prepared for several county funds, including the Capital Improvement Fund and the Health Center Self Insurance Fund. As a result, receipts of approximately $455,000 and $345,000 and disbursements of approximately $307,000 and $197,000 were not budgeted for the years ended December 31, 2006 and 2005, respectively. Actual disbursements exceeded budgeted amounts for several funds and the General Revenue Fund budget was not amended in a timely manner. Furthermore, the county’s annual published financial statements did not include all necessary information and did not comply with state law.
Property tax system procedures and controls are not sufficient. The County Clerk does not prepare or document verification of the tax books or maintain an account book with the County Collector, and neither the County Clerk nor the County Commission adequately review the County Collector’s annual settlements. In addition, controls over property tax additions and abatements are not adequate.
Centralized records of vacation leave, sick leave or compensatory time earned, taken, or accumulated are not maintained by the County Clerk. Also, while the county has a formal policy establishing work hours, the policy is not being followed.
Accounting duties have not been adequately segregated in the Sheriff’s Department. Contracts for boarding of prisoners are not entered into, vehicle usage logs and maintenance logs are not being kept for some Sheriff’s vehicles, and conceal and carry permit fees are not deposited into a separate interest-bearing fund.
Accounting duties have not been adequately segregated in the circuit court. Adequate procedures have not been established to ensure the county is reimbursed for state board bills. The Circuit Clerk indicated there were additional costs which could have been claimed for reimbursement prior to September 2005, but those reimbursements were lost because the filing period had expired. We noted one case in early 2005 where the Circuit Clerk missed filing for reimbursement for $1,840. The Circuit Clerk indicated that since the Justice Information System was implemented in September 2005, requests for reimbursements from the state are being issued at the time the eligible case is disposed.
Controls and procedures of the 911 Board are lacking. Budgetary procedures need improvement and published financial statements did not include the level of detail required by state law. Procedures related to board meeting minutes were insufficient and did not always comply with the law. General capital asset records and procedures and review procedures over board expenditures are in need of improvement. Receipts are not always deposited intact, receipt slips are not issued for all monies received, and the numerical sequence of receipt slips is not accounted for. The financial condition of the 911 Fund declined and needs to be addressed.
Also included in the report were recommendations related to county property records and procedures of the Recorder of Deeds.
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Missouri State Auditor's Office moaudit@auditor.mo.gov |
