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Thursday evening at the Salem City Hall Auditorium before a crowd of about 60 citizens, Missouri State Auditor Susan Montee presented a report of the state audit of the City of Salem. The report represented findings and discussed recommendations made to the city by State Auditor Montee and members of her staff. She also answered questions about the audit report and their findings from those in attendance. Montee explained that there were no significant problems or issues found including no missing money or accounting problems. The report explained eleven separate findings and recommendations, which include the city transferring substantial amount from the Electric Fund to the General Fund without adequate justification. In January 2000, the Electric Reserve Fund had a balance of approximately $1.7 million but as of June 2009, the fund balance had decreased to only $100,681. Another finding was that bids were not solicited or documented for several purchases between July 2007 and December 2008. The report indicated that the city had not updated the written agreement with Dent County and the County Collector since 2000 for the preparation of the city’s property tax books and the collection of city and library property taxes. The city has also owes Dent County $28,477 for the use of the jail due to a disagreement on billing for the boarding of prisoners. Montee recommended the city get lease agreements with the Salem TCRC and the Salem Fitness Center, the two tenants at the Salem Freedom Activity Center, even though neither pays rent at this time. She recommends that the city implement written vehicle policies and effective monitoring procedures regarding use of its 49 vehicles. Montee also stated the city needs to establish policies to ensure aviation fuel prices are set at a levy to cover costs incurred by the city airport, and she also recommended that the city pass an ordinance to establish incentive payments to full-time employees and establish procedures for employee clothing allowances and time cards. A recommendation was also made for applicable matters discussed in and approved in closed session of being properly reported in the meetings minutes. Montee further stated that the city has not prepared a financial analysis of the cost/benefit of splitting the positions of Director of Public Works and City Engineer. Other findings in the audit report related to real estate transactions, accounting/internal controls, city airport, traffic tickets and bonds, and capital assets. The audit will cost the city of Salem about $30,000. All reports are available on the State Auditors website at www.auditor.mo.gov.

The Dent County Commissioners met for their regular meeting at the Dent County Courthouse Thursday morning. Commissioner Gary Larson was not in attendance at the meeting after breaking his leg earlier in the week. Giving the road report was District Two Road and Bridge Supervisor Charlie Malone. Malone reported that the workers would be repairing a broken foot on the snowplow that fits on truck #114. He said that a work crew would be servicing truck #65 and another would be doing the 500-hour service on grader #27. Malone said that workers will be removing the snow equipment off of truck #114 and #116. District 1 Commissioner Dennis Purcell stated that the road crew was going to add rock and grade Dent County Road 6020, and cut brush on Dent County Roads 5013 and 5070. He also said that the road crews would be checking and cleaning out culverts. Presiding Commissioner Darrell Skiles said that the commission completed the tentative budget for the county after a special meeting Tuesday. Dent County Clerk Angie Curley reported that the tentative 2010 budget is now available to the public if they want a copy, and it can found in her office. She said that the budget hearing would be held Monday, January 25^th at 7:00 at the Dent County Judicial building in the courtroom and that meeting is open to the public. The commissioners also voted to approve renewing the contract with the Salem TCRC to continue to provide rural addressing services for the county for $12,000 a year plus software expenses of $1,500. At the last meeting, Matt Lloyd of Fabick and Company came in to discuss the CAT front loader rental agreement, but the commission reached no decision. Jim Williams with L & B Electronics came in to discuss the re-loading Road and Bridge Department repeaters to a higher point at an estimated cost of $4,000 and again, no decision was made by the commission. Tim Van Hatten with the 2010 Road Rally came in to discuss this year’s rally that will be held February 26^th and 27^th. There will be not be a meeting on Monday because of Martin Luther King, Jr.’s birthday and the next meeting will be Thursday at 9:00 at the courthouse. It is open to the public.

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