Report No. 2010-91
August 2010
Complete Audit Report
Findings in the audit of the City of Florissant
Expenditures
Controls and procedures over city expenditures need improvement. Some expenses of the Mayor during 2009, do not appear necessary or reasonable uses of public funds including tickets and advertising for a fundraiser for a not-for-profit organization, Christmas cards, entry fees for four players at the St. Louis County Municipal League golf tournament, a holiday party for department heads, and a retirement lunch for a city employee and co-workers. The city does not obtain proposals from firms or individuals to perform some professional services or adequately document the selection process used for some professional services obtained. The Mayor did not adequately document reasons for rejecting the lowest of two bids received for hardware supplies.
Rental Fees
Rental fees are not consistently charged in accordance with the established fee schedule for events held at gymnasiums of the Community Centers and the portable stage of the Parks and Recreation Department. Rental fees have been waived at the direction of the Mayor; however, city ordinance does not allow for the fees to be waived. At the request of the Mayor, rental fees for use of gymnasiums and the portable stage were waived 22 times during the year ended November 30, 2009, for non-city functions. Rental revenue lost to the city ranged from approximately $11,600 to $18,200. City tables and chairs were used for the Mayor's wedding anniversary at no charge.
Council Meetings
Improvement is needed in the handling of closed meetings. Twelve closed sessions were held by the City Council between December 2008 and February 2010; however, meeting minutes were not sufficient to demonstrate compliance with various requirements of the Sunshine Law.
Vehicle Records and Monitoring
Records and monitoring procedures for city vehicles are not sufficient. The city does not regularly monitor its fleet to ensure vehicles are used efficiently and effectively, and the city's vehicle use policy does not address records to be maintained for vehicles.
The Mayor uses his city-leased vehicle for personal business and commuting; however, vehicle usage logs are not maintained and the city does not report the personal and commuting mileage to the Internal Revenue Service (IRS) as compensation.
Payroll
Controls and procedures over payroll, including classification of employees and vacation balances, are in need of improvement. It appears the city has classified some positions as non-exempt from overtime and compensatory time provisions of the Fair Labor Standards Act of 1938 when not required to do so and, therefore, has paid out additional overtime compensation. Accumulated vacation balances are carried forward to the next year without written permission of the Mayor.
Police Department Controls and Procedures
Police Department personnel do not document their review of the numerical sequence of receipt slips issued. In addition, receipt slips issued by the municipal division when bonds are transmitted are not reconciled to police bond logs and receipt slips issued by the Police Department.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov