Report No. 2007-90
December 2007

Complete Audit Report

IMPORTANT: The Missouri State Auditor is required by state law to conduct audits once every four years in counties, such as Carroll County, that do not have a county auditor. In addition to a financial audit of county 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.

For the years ended December 31, 2006 and 2005, the county implemented applicable provisions of various Government Accounting Standards Board (GASB) statements and prepared the basic financial statements and other information for inclusion in the county’s financial report.

Various fees, which are restricted by law for law enforcement and recording purposes, are being incorrectly deposited into the county’s General Revenue Fund, and the county can not ensure compliance with statutory provisions regarding the use of these fees. Approximately $3,000 of Law Enforcement Training Fund monies were used for expenses not related to training.

Receipting and transmittal procedures need improvement and provide little assurance that all monies collected by the Assessor’s office are properly handled and accounted for, and some receipt records could not be located.

Accounting duties within the Sheriff's office are not adequately segregated. Records and procedures related to bank reconciliations, month-end disbursements, and monitoring bank account balances need improvement.

Circuit Court procedures related to manual receipt slips and accounts receivable need improvement. Billable incarceration costs for four cases, totaling approximately $12,100, were not billed to the state within statutory time limits, resulting in possible lost revenues for the county.

Accounting duties within the Prosecuting Attorney’s office are not properly segregated and receipt records for partial payments are not sufficient.

Documentation and policies related to some Emergency 911 Board expenditures and reimbursements were not sufficient, and some purchases appeared unnecessary. Problems were identified with the budgetary procedures and various financial and payroll reporting. Property records and procedures are not adequate.

Contract-related payments made by the Senate Bill 40 Board to not-for-profit agencies were made prior to ensuring adequate services were received and contract terms met. The board’s review of financial records is not sufficient and the bank account is not monitored for proper collateralization. Board meeting minutes are not signed.

The Health Center’s records and procedures used to account for capital assets need improvement. Also, proper controls are not in place regarding facsimile stamp usage.

Complete Audit Report