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YELLOW SHEET Office of the State Auditor of Missouri |
September 30, 1999
Report No. 99-86
IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Barry, 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 Barry County was a financial and compliance audit of various county operating funds.
The county did not prepare a budget for the Special Road District Fund for 1998. The audit recommended officials ensure budgets are prepared for all county funds.
The audit also includes some other matters upon which the county should consider and take appropriate corrective action.
