Report No. 2010-65
June 2010
Complete Audit Report

The following findings were included in our audit report on Mercer County.

The County Commission held 31 closed meetings during the 2 years ended December 31, 2008, and did not comply with various aspects of the Sunshine Law when conducting and documenting some of those meetings.

Neither the County Commission nor the County Clerk adequately reviews the property tax collection activities of the County Collector-Treasurer. The County Clerk does not maintain an account book or other records summarizing property tax transactions and changes, and no evidence was provided to indicate procedures are performed by the County Clerk or the County Commission to verify the County Collector-Treasurer's monthly or annual settlements. In addition, the County Clerk does not prepare or verify the accuracy of the delinquent tax books prepared by the County Collector-Treasurer. Oversight of the financial accounting functions of the County Collector-Treasurer's office is not provided by the Collector-Treasurer.

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