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Report No. 2007-72 |
IMPORTANT: The Missouri State Auditor is required by state law to conduct audits once every four years in counties, such as Sullivan, 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. |
The weak financial condition of the General Revenue Fund, which was noted in the prior report, has continued to deteriorate. The County Commission is aware of the concern and is monitoring the county’s financial condition through preparation and review of quarterly budget reports, but the county does not have a long-term financial plan. Expenditures are increasing due to inflation and the rising cost of equipment, supplies and fuel while revenues continue to stay stagnant as a result of the poor economy. The county has apparently not had any significant emergencies in the last several years, but also has not been able to build any reserves for the future.
The county voters have authorized three separate sales taxes under Section 67.547, RSMo and the total sales tax rates imposed under that section appear to exceed the allowable statutory maximum. Attorney General's Opinion No. 61-89 states that a county cannot enact a sales tax that exceeds one half of one percent under Section 67.547, RSMo. In their response, the 911 Board indicated they have again consulted legal counsel, who has concluded that the sales taxes as imposed by the voters are legal and valid.
Records and monitoring procedures for vehicles used by the Sheriff's department and the Road and Bridge department are not sufficient. In addition, while a review of county commission meeting minutes and bid files indicated the county bid numerous items, the county did not always solicit bids or perform other price comparison procedures for some significant purchases or retain adequate documentation of bidding activities. Also, the county's written personnel manual did not appear to comply with current practice and centralized records of accumulated leave balances were not maintained for the Sheriff's department employees.
The 911 Board did not properly bid for the purchase of its computer aided dispatch system. In addition, time cards are not always signed by employees and do not appear to support some payroll disbursements, and actual disbursements exceeded budgeted amounts.
The Health Center Board's records and procedures for capital assets need improvement and the Health Center did not always enter into written contracts when appropriate or include adequate details of the terms. In addition, the Health Center administrator's timesheets are not verified for accuracy and approved by the Board before payment, and accrued vacation and sick leave balances are not reported to employees periodically. Also, stock held since 2002 was not recorded in the financial records or budgets and not monitored by the Board. Some weaknesses in accounting controls or procedures were also noted in the offices of Sheriff and Prosecuting Attorney.
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Missouri State Auditor's Office moaudit@auditor.mo.gov |
