Report No. 2010-48
April 2010
Complete Audit Report

Findings in the audit report of Dallas County

Financial Condition
The financial condition of various county funds is weakening. Cash balances of several county funds declined during 2008 and 2009 and are projected to decline in 2010. Sales tax, county aid road trust receipts, charges for services fees, and state assessment reimbursements have declined and are expected to continue to decline in 2010. Declines in funding for the Law Enforcement Sales Tax and Assessment Funds result in an increased burden on the General Revenue Fund. A potentially significant liability exists as a result of accumulated compensatory time for personnel of the road and bridge department and Sheriff's office. Additionally, the county allows law enforcement personnel more compensatory time than is provided for by the Fair Labor Standards Act of 1938.

County Disbursements
While the county bids routine purchases annually, problems were noted with bidding and/or bidding documentation related to several non-routine or unexpected purchases or repairs. Adequate supporting documentation was not obtained or retained for some travel related disbursements. The county's procedures to account for fuel use by the Sheriff's office and road and bridge department is lacking. The County Commission did not adequately review mileage reimbursement claims submitted by a part-time road and bridge department employee, and as a result, it appears the employee was reimbursed for more miles than were actually driven and for personal commuting miles.

Sheriff Controls and Procedures
Procedures have not been implemented to periodically review cases and dispose of related seized property items. While a manual log of seized property and evidence is maintained, it is not accurate or complete. The county has not reviewed the potential liability or appropriateness of an arrangement between the Sheriff and an owner of a campground for private security services, and a written agreement has not been entered into with the owner of the campground. Accounting duties are not adequately segregated. Conceal and carry weapon "new issue" permit receipt books could not be located for the period January 2008 through February 2009, receipt slips issued for renewals of conceal and carry weapon permits are not accounted for properly, and conceal and carry weapon permit receipts are held until the end of the month to be deposited.

Other findings in the audit report relate to adjustments posted to the Prosecuting Attorney accounting system, Circuit Clerk accrued costs, Recorder of Deeds passport fees, and meeting minutes of the County Commission and Emergency 911 Board.

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