Findings of a state audit will not be done prior to elections later this year.

Findings of a state audit will not be done prior to elections later this year.

Although the final results should be done toward the end of 2018, the Missouri State Auditor’s Office still has staff on-site putting together the fieldwork for the completion of the comprehensive audit of Camden County.

That’s according to the latest update provided by the Missouri State Auditor’s office.

Once the fieldwork is completed, there are still several steps to complete in the audit process.

Fieldwork has been ongoing since the audit got underway with staff from the auditor’s office working onsite at the Camden County Courthouse. The audit process started in December of 2017.

The county has an audit of the financial records done annually by a contractor. What the auditor’s office is performing is a more comprehensive audit that will give the state auditor a detailed look at Camden County’s financial performance.

The audit will look at whether the county is complying with the Missouri Sunshine Law, determine whether or not the county is following state statutes and best practices in regards to bidding processes, revenues and expenditures, as well as current protections and safeguards in place to prevent fraud.

The total cost of the audit will fall to the county. Estimates have ranged from $100,000 to $150,000 depending on the scope and findings.

Funding for the audit has been budgeted for the 2018 fiscal year.

In April of 2017, the Commission approved an official resolution as per Missouri Revised Statutes to begin the process of requesting a State Audit, which Camden County has not undergone since it became a First Class County in 1997-1998.

Prior to that in March of 2017, the Commission approved a motion to pursue an independent or state audit after meeting with concerned citizens. A bi-partisan group of citizens had also undergone a county-wide effort to gather enough signatures to petition Auditor Galloway for a state audit, circulating the petition around several local businesses.

The Commission ultimately decided a state audit would be the best option to restore faith in local government and began pursuing the request with Galloway’s office.

The Audit Process

The audit process follows the following sequence of events: entrance meeting, fieldwork, report preparation, exit meeting, response period, and report release. The length of time required to complete an audit varies based on the size of the entity, the scope of the audit, and the number and severity of the findings.  

Entrance Meeting

Staff auditors meet with auditee officials to explain the audit process and discuss any issues or concerns the officials may have.

Fieldwork

The fieldwork phase of the audit process is when the auditors are gathering information, studying records and analyzing a variety of documents. Some examples of items that will be reviewed include: minutes of meetings, written policies and procedures, and financial records. Auditors may also interview various personnel and test selected transactions.

Report Preparation

The report is drafted and goes through an internal review process.

Exit Meeting

The auditee receives a copy of the draft report and representatives from the State Auditor's office meet with the auditee to discuss report findings.

Response Period

After receiving a copy of the draft report, the auditee has 30 days to provide written responses to the audit findings. These responses are included in the audit report.

Report Release

After a report is finalized and signed by the State Auditor, it is released to the public. Audit reports are available online.