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YELLOW SHEET Office of the State Auditor of Missouri |
October 8, 1999
Report No. 99-95
IMPORTANT: The Missouri State Auditor is required by Missouri law to conduct audits only once every four years in counties, like Dunklin, 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 Dunklin County included additional areas of county operations, as well as the elected county officials. The following concerns were noted as part of the audit:
Numerous inaccuracies were noted in the information presented in the county's budget documents for 1998 and 1997. County records were such that some financial activity was not able to be classified. Beginning cash balances were incorrect and actual receipts and disbursements did not agree to the County Treasurer's fund ledger. The County Clerk maintains an account book with the County Treasurer for county funds; however, the account book is not properly reconciled to the County Treasurer's records. In addition, formal budgets were not prepared for various county funds and actual disbursements exceeded budget amounts in several funds.
During 1998, County Treasurer funds were erroneously deposited into the Ex Officio County Collector's bank account. Because the County Treasurer/Ex Officio County Collector did not reconcile the Treasurer's fund ledgers to bank balances and did not reconcile Ex Officio Collector bank balances to the related liabilities, these errors were not detected in a timely manner and were not fully corrected. At December 31, 1998, County Treasurer funds totaling approximately $147,000 remained in the County Collector's bank account. In addition, the Treasurer's semi-annual settlements and the Ex Officio Collector's annual settlements were not delivered to the County Commission in a timely manner.
During the year ended December 31, 1997, Dunklin County was designated as the grant recipient for a Community Development Block Grant which was passed through to the Public Water District #1. The county did not properly monitor this grant.
The county does not have a procedure in place to track federal awards for the preparation of the Schedule of Expenditures of Federal Awards (SEFA). The county's SEFA contained numerous errors and omissions. An accurate SEFA is necessary to ensure federal financial activity is audited and reported in accordance with federal requirements.
The report also included recommendations for improvements related to general fixed asset records, computer controls, personnel policies and procedures, and board of prisoners.
Also included in the audit are recommendations to improve the accounting controls and procedures for the County Health Center, Circuit Clerk, Prosecuting Attorney, County Clerk, Probate Division, Assessor, Recorder of Deeds, and Sheriff.
