Report No. 2010-84
July 2010
Complete Audit Report

Findings in the audit of Lewis County

County Collector's Accounting Controls and Procedures
The County Collector's accounting and reporting procedures are not sufficient and do not provide assurance monies collected are accounted for properly. Theft could go undetected for a significant amount of time because current procedures do not provide assurance against the loss or misuse of funds. Annual settlements have not been prepared by the County Collector for the years ended February 28 (29), 2008, 2009, and 2010. A delinquent tax book has not been generated since 2006. Access to the property tax system on the public-use computer is not restricted to read-only access. Bank reconciliations have not been prepared since January 2008, and liabilities are not reconciled with cash balances. Procedures for receipting monies are not adequate and reconciliations of receipts to deposits and disbursements are not performed. Further, change funds are not reconciled to their authorized amounts.

Financial Condition
The financial condition of the General Revenue, Road and Bridge, Law Enforcement Operating, and Road and Bridge Capital Improvement Funds have declined and are not expected to improve significantly in the near future.

Emergency 911 Board Accounting Controls and Procedures
The Emergency 911 (E-911) Board has not developed adequate procedures to prepare and monitor budgets and accounting records. Actual receipts and disbursements and year-end cash balances reported on the annual budgets submitted to the State Auditor's office did not agree to the accounting records prepared by the accounting firm hired to maintain the financial records. Due to inadequate record keeping and monitoring, the balance for the Board's checking account on December 31, 2009, was negative $592, resulting in overdraft charges. In addition, reasons for closing meetings and the corresponding vote to close the meeting are not always documented Further, receipts are not always deposited intact and in a timely manner and are not reconciled to deposits.

County Procedures
The County Clerk did not prepare minutes for some closed session meetings of the County Commission. In addition, the County Commission does not actively monitor its cellular phone agreement with the Prosecuting Attorney.

Sheriff's Accounting Controls and Procedures
Commissary receipts are not deposited on a timely basis, monthly lists of liabilities are not prepared and agreed to the reconciled commissary account balance, and records of commissary profits are not maintained.

Computer Controls
Unique user identifications are not required to log on to computers in various offices and passwords are shared among employees. In addition, backup disks are not always tested or stored at a secure off-site location and the county does not have formal emergency contingency plans.

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