Report No. 2010-152
November 2010
Complete Audit Report

Findings in the audit of Reynolds County

County Disbursements
County procedures related to disbursements in the General Revenue and Road and Bridge Funds are in need of improvement. The county does not have a process in place to obtain bids or document price comparisons when purchasing used equipment or vehicles, and adequate documentation of purchase decisions was not always maintained. Mileage reimbursements paid to County Commissioners appear excessive. The county does not have a written policy regarding the Commissioners' use of personal vehicles for county purposes, the County Commissioners are not required to maintain adequate records of vehicle use, and, a cost/benefit analysis has not been performed in at least 5 years to determine whether reimbursing for mileage is more cost effective than providing county-owned vehicles. Additionally, the County Commission could not provide documentation to support the basis for vehicle and personal insurance allowance amounts provided to some Road and Bridge employees, and adequate supporting documentation was not retained for some disbursements made for the Sheriff's office.

Sheriff’s Controls and Procedures
Cash custody and accounting duties are not adequately segregated in the Sheriff's office. In addition, mileage logs are not maintained to adequately monitor the use of county-owned vehicles.

Capital Assets
The county's property records are not up-to-date and various county officials are not complying with statutory provisions related to accounting for county property. The County Clerk does not have adequate procedures in place to identify property purchases and dispositions throughout the year, and county property records have not been updated in at least 4 years. In addition, physical inventories of county property are not performed by county officials and written authorization is not always obtained from the County Commission for the disposition of county property.

Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov