YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

March 18, 1999
Report No. 99-15

Some problems were discovered as a result of an audit conducted by our office in response to the request of petitioners from Camden, Missouri.

NOTE: Recommendations as well as responses from the city which correspond with the findings below are included in the audit.

The city did not have formal written bid policies and procedures. Also, the city did not have any written agreements with any contractors or individuals who provided street related services. Invoices relating to street services were somewhat incomplete listing only the numbers of hours worked by individuals, and not listing days worked or locations where work was performed.

The Board of Aldermen had not been reviewing and approving the payment of city expenditures prior to disbursements being made. The board simply reviewed previous month expenditures. Expenditures made from city funds should be reviewed and approved by the Board of Aldermen before payment is made to ensure all disbursements represent valid operating costs of the city.

The board had not appointed an individual to serve as City Treasurer or City Collector. The City Clerk is currently serving as both City Treasurer and City Collector. An Attorney General's Opinion concludes that one person holding any more than one of these offices doesn't ensure a system of checks and balances intended by state law.

Furthermore, receipt slips were not being issued for monies received by the city. To adequately account for all receipts, prenumbered receipt slips should be issued for all monies received.

Two instances are noted in which individuals did not meet the statutory qualifications for holding city office when elected.

In April 1998, Alderwoman Cravens was nineteen when she was elected to the board. By law she should have been at least twenty-one years of age.

In April of 1997, Alderman Edelbrock was elected Mayor even though he wasn't a registered voter of the city until March 1998. Mr. Edelbrock resigned as Mayor in April of 1998, and was appointed to serve on the board of Alderman after he registered to vote.

Complete Audit Report