YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

October 6, 1999
Report No. 99-93

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

The audit noted various problems in the county's administration of a grant from the U.S. Department of Commerce including; the failure to maintain supporting documentation for grant expenditures, not disbursing the monies within federal time requirements and requesting reimbursements from the U.S. Department of Commerce in excess of what was actually spent. The county also did not have procedures to track all federal monies and as a result, an inaccurate schedule of its federal expenditures was prepared.

The county overspent budgets for some county funds during 1997 and 1998. The audit recommended officials not authorize warrants in excess of budgeted expenditures.

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

Complete Audit Report