YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

September 29, 1999
Report No. 99-85

IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Lewis County, 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 Lewis County was a financial compliance audit of various county operating funds.

The county had not established cash management procedures to ensure federal off-system Bridge Replacement and Rehabilitation monies were disbursed within the time frame required by the Cash Management Improvement Act Agreement.

The audit also includes some other matters upon which the county should consider and take appropriate corrective action.

Complete Audit Report