YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

August 16, 1999
Report No. 99-52

IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Putnam, 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 Putnam County included additional areas of county operations, as well as the elected county officials. The following concerns were noted as part of the audit:

The county did not routinely follow-up on unpaid prisoner board bills. As of December 31, 1998, unpaid board bills totaled $6,184 for 1998 and $11,110 for 1997. The audit recommended controls be established to correct this situation.

Also included in the audit are recommendations to improve county budgetary procedures, county fixed asset procedures and property tax book procedures. The audit also noted an error in apportioning of railroad and utility taxes and suggested a sheriff's account be maintained within the county treasury.

Complete Audit Report