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YELLOW SHEET Office of the State Auditor of Missouri |
August 4, 1999
Report No. 99-49
IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Ripley, which do not have a county auditor. However, to assist such counties in meeting federal audit requirements, the State Auditor will also perform a financial and compliance audit of various county operating funds every two years. This voluntary service to Missouri counties can only be provided when state auditing resources are available and does not interfere with the State Auditor's constitutional responsibility of auditing state government.
Once every four years, the State Auditor's statutory audit will cover additional areas of county operations, as well as the elected county officials, as required by Missouri's Constitution.
This audit of Ripley County included additional areas of county operations, as well as the elected county officials. Some of the following problems were discovered as part of the audit:
Several internal control recommendations from the prior audit were not implemented in the sheriff's office and $483 could not be accounted for.
A lack of various internal control procedures existed in the assessor's office and $330 could not be accounted for.
Also included in the audit are recommendations to improve the accounting and control procedures for the county clerk, collector, prosecuting attorney, and the senior citizen's board. The audit also suggested improvements be made in the county's payroll and personnel policies and procedures.
