The Missouri Auditors Office released reports for Sullivan County and Chariton County.
The audit of Chariton County by the State Auditor’s office is complete. The audit is for the 2018 and 2019 fiscal years. The State Auditor’s office reported three findings that need to be addressed by the county.
Missouri statutes require Counties to prepare an annual budget as applicable to each fund: The audit found instances where the county was not adhering to their budget. They recommended the county periodically review actual expenditures and amend the budget. They also recommended creating procedures to ensure expenditures do not exceed available funds. The county will work to implement the recommendations.
The auditors found a lack of internal controls and procedures that are documented to effectively operate the county government. The county will work on creating the necessary procedures and controls.
The auditors found the county had no formal “Fraud Risk Assessment” in place, leaving the county at risk. The county said they would work on creating risk assessment procedures by the end of this year.
The audit of Sullivan County by the State Auditor’s office is complete. The audit is for the 2018 and 2019 fiscal years. The State Auditor’s office reported the same three findings as were noted for Chariton County.
Missouri statutes require Counties to prepare an annual budget as applicable to each fund: The audit found instances where the county was not adhering to their budget. The county will work to create and implement the procedures and recommendations by the end of the year.
The auditors found a lack of internal controls and procedures that are documented to effectively operate the county government. The county is working on creating the necessary procedures and controls by the end of the year.
The auditors found the county had no formal “Fraud Risk Assessment” in place, leaving the county at risk. The county plans to have these in place by the end of this year.
The fourth finding for Sullivan County is in the preparation of timely reconciliation of bank records. The issue was in the Prosecuting Attorney’s Office. The County Clerk and the Prosecuting Attorney’s office will ensure the office reconciles the bank statements on a monthly basis.
