Report No. 2011-30
June 2011
Complete Report
Findings in the audit of the Warren County
Commission Minutes
The County Commission is not always maintaining a record of votes taken during closed meetings, as required by the Sunshine Law.
Fuel Use
The county does not require mileage and fuel use logs for county vehicles and equipment in the road and bridge department, and fuel use is not reviewed and reconciled to fuel purchases. Proper oversight is needed to prevent and detect errors, theft or misuse.
Gift Cards
The Assessor and Sheriff used county funds to purchase gift cards, which they gave to employees at the end of the year as appreciation awards. The Missouri Constitution forbids the payment of additional compensation, such as bonuses, to public employees for services already rendered. Moreover, the gift cards were bought with county monies from the Assessment Fund and Sheriff's Civil Fund, which have restrictions on how those monies can be used.
Computer Passwords
Passwords for county computers are not changed regularly to ensure confidentiality and reduce the risk of unauthorized users.
In the areas audited, the overall performance of this entity was Good.*
American Recovery and Reinvestment Act 2009 (Federal Stimulus)
During the 2 years ended December 31, 2010, the county was awarded $422,564 in ARRA funds:
A $29,305 Recovery Act: Edward Byrne Memorial Justice Assistance Grant Program Local Solicitation grant which was spent by the Sheriff's department to purchase 19 mobile data terminals.
A $13,645 Emergency Food and Shelter National Board Program grant, of which $10,111 was expended to provide meals, assist with rent or mortgage and assist with utility bills for needy families and individuals. The remaining $3,534 was reclaimed by the Emergency Food and Shelter National Board.
A $37,998 Nonmonetary Immunization grant provided 1,652 vaccines to the county which were administered by the county health department.
A $262,106 Homelessness Prevention and Rapid Re-housing Program grant to help families and individuals who are at risk of becoming homeless and those experiencing homelessness who need temporary assistance obtaining and retaining housing, of which $187,509 was received during the year ended December 31, 2010. Boonslick Regional Planning Commission received $3,790 of this for administration of the grant, North East Community Action Corporation received $95,554 and Saints Joachim & Ann Care Service received $88,165.
The Warren County Developmental Disabilities Board received $79,510 through the Medicaid Federal Medical Assistance Percentage grant, of which $35,500 was disbursed to two entities which used it to renovate a playground for children with developmental disabilities and repair and renovate a building used by developmentally disabled adults.
*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
