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YELLOW SHEET Office of the State Auditor of Missouri |
September 24, 1999
Report No. 99-81
IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Pemiscot, 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 Pemiscot County included additional areas of county operations, as well as the elected county officials.
The County had not prepared or obtained budgets for several county funds, and approved disbursements in excess of budgeted amounts for several other county funds.
The audit made recommendations and suggestions to improve the county's financial statement procedures, expenditure procedures and practices, as well as the monitoring of collateral securities pledged by those banks which hold county monies in various accounts. Also included in the audit are recommendations to improve the accounting controls and procedures for the County Clerk, County Collector, and Recorder of Deeds.
