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The Dent County Commissioners held their regular meeting at the Dent County Courthouse Thursday morning.  At the meeting, Commissioner Bobby Simpson and Commissioner J.J. Tune both reported that roads in Districts 1 and 2 were very wet and many creeks had been up causing driving problems in some areas. Simpson said that District 1 crews would be grading various white rock roads, roads between Routes B and N, and then be moving on to the Bunker area. He also said that grading would be done on Dent County Roads 637 and 640. Tune reported that District 2 crews would be hauling rock to Dent County Road 307 and grading various roads throughout the district. He also said that a crew would be opening up ditches to allow more water drainage. Dent County Clerk Janet Inman reported that the recount of votes for the Recorder of Deeds position had been completed.  Sarah Medlock received one more vote, but it did not change the outcome of the November 7th Election. Also at the meeting, Doug Barnes stopped by to request that Dent County Road 419 be chip and sealed on a cost share basis. Commissioner Tune said he would look into it for the upcoming year. At the previous meeting, a concerned citizen stopped by to report that a sign had been torn down on Dent County Road 324, and Bob Land stopped by to request that gravel be added to Dent County Road 422.  Also at the meeting, Commissioners Simpson and Biggs voted to sign a letter to renew their Workman’s Compensation with the Missouri Association of Workers. The next meeting of the Commissioners will be Monday morning at 9:00 and the meeting is open to the public.  

The Missouri State Auditor is required by state law to conduct audits once every four years in counties, like Dent County, that do not have a county auditor. In addition to a financial audit of various county-operating funds, the State Auditor’s statutory audit covers additional areas of county operations, as well as the elected county officials, as required by Missouri’s Constitution. In the report done by State Auditor Claire McCaskill’s office, reconciliation’s of the county’s accounting records are not adequate. The County Clerk and Treasurer reconcile computer records with the Treasurer’s manual fund ledger for General Revenue Fund, Special Road and Bridge Fund, Assessment Fund, and 911 Emergency Fund disbursements. However, the County Clerk does not perform reconciliation’s between the manual ledger and the computer system for other funds, which are entered into the system by the County Treasurer. Reconciliation’s would provide a more effective check-and-balance system, increase the likelihood of timely detection of errors and omission, and improve financial reporting. The Juvenile Office budget did not include all anticipated revenues and expenditures, and cash balances were not reflected. In addition, the Juvenile Office Fund budget was not filed with the State Auditor’s Office, and actual expenditures exceeded budgeted amounts. Various county procedures are in need of improvement including tracking federal awards, ensuring passwords are periodically changed and remain confidential, and ensuring all equipment is recorded on the fixed asset listing. In addition, the county’s annual published financial statements did not include information for the Juvenile Office Fund and included only those amounts that passed through the County Treasurer for the Health Center Fund and the Development Disabilities Fund. Finally, documentation was not maintained to support property tax rollback calculations or 911 expenses incurred by the LEST Fund. Controls over the property tax system could be improved including the verification of the delinquent tax books and amounts reported for property tax additions. In addition, reporting errors on the County Collector’s annual settlements may have been identified more timely, had a thorough review of the settlements been preformed. The Circuit Clerk Office accounting procedures could be improved by adequately segregating duties, following-up on old outstanding checks, and depositing more timely. In addition, differences between the bank reconciliation and the monthly fee report were not always resolved in a timely manner for the Ex Officio Recorder of Deeds account. There is no independent review to ensure manual receipt slips issued by the Associate Circuit Division were properly entered into the computer system. In addition, official pre-numbered receipt slips should be obtained and used when manual receipt slips are necessary. The Health Center Fund budget reported inaccurate amounts for cash, revenues, and expenditures. In addition, accounting duties are not adequately segregated for the Cardio Vascular Wellness Program and receipt slips are not issued for some sales. Copies of the Dent County audit, #2006-75, are available by contacting the State Auditor’s Office at P.O. Box 869, Jefferson City, MO 65102 or by calling (573) 751-4213.

Don’t forget that the Salem Area Chamber of Commerce Parade of Lights will be held this Saturday starting at 5:30!! See you there!

Sports   [TOP]

There are no new funeral annoucements.

Weather [TOP]

Today..Partly cloudy, high of 62.
Tonight..Mostly clear, low of 45.
Saturday..Mostly sunny and breezy, high of 65.
Saturday night..Partly cloudy, low of 56.
Sunday..Mostly cloudy, high of 66.
Sunday night..Cloudy with a 40% chance for showers, low around 50.