YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

October 5, 1999
Report No. 99-91

IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Carroll, 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 Carroll 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 Ex Officio County Collector did not maintain an account book and did not file annual settlements with the County Commission on a timely basis. In addition, the Ex Officio County Collector should ensure she reconciles all bank accounts to the accounting records on a monthly basis.

The Senate Bill 40 Board needs to improve overall budgetary procedures, including not approving expenditures in excess of budgeted amounts. Also, the SB40 Board needs to better monitor collateral securities pledged by county banks and needs to ensure SB40 Board appointments do not create possible conflicts of interest.

Also included in the audit are recommendations for the County Commission and County Clerk related to the county tax books and related procedures. Additional recommendations were made to improve the records and procedures of the Circuit Clerk, Prosecuting Attorney, Public Administrator, and the Sheriff.

Complete Audit Report