BOLLINGER AUDIT POSES FINANCIAL QUESTIONS

MARBLE HILL -- Bollinger County government could be better managed financially by adopting recommendations of a state audit, Missouri Auditor Margaret Kelly said.

The recommendations would allow the county government to be more efficiently and effectively managed, Kelly said in a statement released from Jefferson City.

Many of the recommendations dealt with record keeping.

Kelly said county officials plan to implement many of the audit recommendations.

Presiding Commissioner Elwood Mouser said state auditors always determine that a county's financial practices could be improved.

Mouser said the latest audit is just as good as past audits of the Bollinger County government. "I am satisfied with it," Mouser said Monday.

Bollinger County officials have done a good job of money management, he said. "I don't see how it could be handled any better."

Mouser said county officials don't waste tax money. "We don't go to Florida and have meetings and stuff," he said.

The county must operate with limited funds, Mouser said. "That is the big problem right there."

Kelly's office recently completed an audit of the county government for the two years ending Dec. 31, 1997.

The audit found:

-- Formal budgets weren't prepared for various county funds. The approved budgets didn't accurately reflect the financial situation for several funds.

-- Time sheets weren't prepared by some employees. Records weren't maintained of vacation leave, sick leave and overtime.

-- A cost-of-living allowance given to county officials in January 1998 wasn't authorized by the county's salary commission.

-- At least $411 of office receipts couldn't be accounted for in the assessor's office. The assessor has promised to repay the money, if necessary.

-- The general revenue fund received $30,800 in excess commissions from the county collector in the period covered by the previous audit. That money still hasn't been refunded to other county funds and political subdivisions.

-- The circuit clerk's office needs to keep better track of the money in its fee account.

-- The county health center spent more than it budgeted in 1996 and 1997. In 1996, it was $7,445 over budget, and last year it was $20,131 over budget.

-- The sheriff's department needs to keep better financial records.

Among other things, the sheriff has $2,260 in two old bank accounts. The money has remained unclaimed.

Most of the money came from a sheriff's sale in January 1994. The current sheriff isn't certain how the money was to be disbursed since the sale was handled by a previous sheriff, auditors said.

Besides pointing to specific financial problems, the audit also gave an overall picture of the county's finances.

In 1997, more than $1.5 million went into Bollinger County's general revenue and special road and bridge funds, auditors said. Of that total, 42 percent came from federal and state aid; 30 percent came from sales taxes; 18 percent came from property taxes; and 10 percent came from fees, interest and other revenue.

During that same year, the county spent more than $1.5 million. Half of that was spent on highways and roads; 26 percent was spent on law enforcement and public safety; and 24 percent was spent on general county government operations.

At the end of 1997, the county had a $20,484 cash balance in the general fund and a $69,704 cash balance in the road and bridge fund.