The Dade County Health Department had a negative cash balance of $33,052 and $58,753 in past due payroll taxes at the end of 2004, according to a report issued today by Missouri State Auditor Claire McCaskill.
The audit ripped Health Department officials for ignoring warnings and recommendations to improve controls and cut costs. Among the inadequate controls and procedures cited in the audit:
-The board did not receive a detailed monthly financial report
-Various accounting records were inaccurate
-A budget was not prepared for 2001, 2002, 2003, or 2004
-Officials did not have enough money to cover the expenses they approved.
-Monthly bank reconciliations were not always prepared.
Part of the problem, the audit said, is that Health Department officials did little or nothing to monitor the hours paid to their employees. "Many of the compensatory hours claimed and paid to the former public relations officer appeared questionable. An adequate review of health center employees' timesheets, leave records, and payroll reports was apparently not performed."
And the problems just keep on going.
"The health center did not file 941 Employer's Quarterly Federal Income Tax Return forms and remit taxes due to the IRS in a timely manner, and did not reimburse employee retirement withholdings in a timely manner."
The Health Department Board also approved mileage for its former administrator with no documentation to support the claim. Capital assets records were not complete "and the board exchanged health center furniture for office furniture owned by the former public relations officer."
If that weren't enough, the audit also said the board "needs to improve compliance with the Sunshine Law.
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