Report No. 2009-95
September 2009
Complete Audit Report
The following findings were included in our audit report of Randolph County.
The county's budget documents indicated actual disbursements of several funds exceeded amounts budgeted. The more significant examples include the Randolph County Road and Bridge Fund, the Sheriff Fund, the Justice Center Fund, and the Prosecuting Attorney Bad Check Fund. The prior audit report also indicated the county significantly overspent the budgets of several county funds. In addition, the Sheriff Revolving Fund was not established or budgeted as required by state law, and the fees collected for processing concealed weapon permit applications or renewals are maintained by the Sheriff outside the county treasury.
The County Commission pays county credit card statements without supporting documentation for some charges and proper review and approval by county officials. Vehicle usage logs are not prepared for county vehicles used by the County Clerk, a maintenance employee, or the Road and Bridge department. The county's written overtime and compensatory time policy, excluding the Sheriff's department, is not in compliance with the Fair Labor Standards Act. The Sheriff's department does not document the review and approval of deputies' timesheets, and timesheets are not prepared and submitted to the County Clerk for two assistant prosecuting attorneys. Physical inventories of capital assets are not performed by some county officials.
Property tax system procedures need improvement. The County Clerk does not verify the current or delinquent property taxes the County Collector is charged with collecting; and although the County Clerk maintains information regarding taxes charged and collected, and additions and abatements, the information is not summarized and used to review the County Collector's annual settlement.
Several concerns were noted with accounting controls and procedures in the Sheriff's department. One bookkeeper is primarily responsible for receipting, recording, and depositing all monies and for preparing all checks and bank reconciliations. In addition, receipt slips are not issued for fees received to process applications for concealed weapon permits or renewals.
Procedures are not in place in the Prosecuting Attorney's office to identify month-end liabilities and reconcile to the restitution bank account. As of December 31, 2008, the reconciled cash balance of $2,092 exceeded the identified liabilities by $1,007.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov