Report No. 2011-104
November 2011
Complete Report
Findings in the audit of the City of Pacific
Legal Services
The city has not obtained proposals for legal services and has not performed a cost analysis to determine if legal services should be performed in-house instead of being contracted. In fiscal year 2011, the city paid approximately $171,000 for contracted City Attorney services.
Property Records
The city did not ensure it obtained the best possible price when it disposed of two police vehicles. The city auctioned one police vehicle for $2,200 and traded another for $9,700 worth of lights and sirens installed on a new vehicle, but it could not provide documentation showing how much the vehicles were worth at the time of disposal. The city also needs to ensure property records contain sufficient detail and city property is tagged and properly identified.
Sewer Rates
The city does not charge enough in sewer fees to cover the cost of operating the sewer system.
Senior Center
The city has not adequately monitored the Senior Center's operations, and it cannot ensure city funds are spent properly, because it has not required supporting documentation of disbursements.
In the areas audited, the overall performance of this entity was Good.*
American Recovery and Reinvestment Act 2009 (Federal Stimulus)
The City of Pacific received the following Federal Stimulus funding:
A $93,750 Wastewater and Water Treatment Efficiency Grant, $79,958 of which was received during fiscal year 2011 and expended for a new blower.
A $709,891 Highway Planning Construction Grant, $347,640 of which was received during fiscal year 2011 and expended for sidewalk and street light construction.
*The rating(s) cover only audited areas and do not reflect an opinion on the overall operation of the entity. Within that context, the rating scale indicates the following:
Excellent:
The audit results indicate this entity is very well managed. The report contains no findings. In addition, if applicable, prior recommendations have been implemented.
Good:
The audit results indicate this entity is well managed. The report contains few findings, and the entity has indicated most or all recommendations have already been, or will be, implemented. In addition, if applicable, many of the prior recommendations have been implemented.
Fair:
The audit results indicate this entity needs to improve operations in several areas. The report contains several findings, or one or more findings that require management's immediate attention, and/or the entity has indicated several recommendations will not be implemented. In addition, if applicable, several prior recommendations have not been implemented.
Poor:
The audit results indicate this entity needs to significantly improve operations. The report contains numerous findings that require management's immediate attention, and/or the entity has indicated most recommendations will not be implemented. In addition, if applicable, most prior recommendations have not been implemented.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov
