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YELLOW SHEET Office of the State Auditor of Missouri |
October 4, 1999
Report No. 99-89
IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Warren, 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 Warren County included additional areas of county operations, as well as the elected county officials.
The County Clerk does not perform a reconciliation between the county's accounting system and the County Treasurer's records to ensure accuracy. State law requires the County Clerk to maintain accounts with the County Treasurer.
The county does not have a procedure in place to adequately track federal assistance. The county prepared a Schedule of Expenditure of Federal Awards (SEFA); however, not all federal programs were included. Failure to prepare an accurate SEFA could ultimately result in future reductions of federal funds for the county.
The county contracts for administrative services for various programs with Booneslick Regional Planning Commission (BRPC). Program monies are deposited to the bank account maintained by BRPC. The planning commission prepares the checks and the Presiding Commissioner and County Clerk sign the checks. State law requires all monies received on behalf of the county to be in the custody of the County Treasurer and disbursed through the county's expenditure system.
The county's personnel manual is not comprehensive and is not provided to employees unless requested. Reimbursement claims for one grant program were not submitted timely and improvements were suggested in controls and procedures regarding the county's financial statements and expenditure and budgetary procedures. It was also noted that collateral securities were not adequate to cover Senate Bill 40 Board monies.
