CLAYTON • An audit of St. Louis County government's financial statements for 2011 is critical of the county's handling of some payroll procedures, bank accounts and cash receipts.
The annual audit found “significant deficiencies and material weaknesses” in internal controls that are supposed to protect against fraud or other forms of misappropriation.
The firm of Kerber, Eck & Braeckel issued the report on Sept. 27.
Among the audit's recommendations are that the county provide better accounting of contingency funds controlled by the county executive, county counselor and police department.
The report also recommends that the county limit access to payroll master files and that the police department consistently follow county policy on cash receipt controls.
The report also found about $181,000 in uncashed or unreconciled checks – some more than two years old – that the circuit clerk's office and the Department of Revenue had issued.
County officials contributed statements to the report in which they agreed to comply with the recommendations.
In May, an internal audit of the parks department located $129,000 in bond funds that had sat dormant in department bank accounts for decades.