Rolla State Audit 1997

OFFICES OF THESTATE AUDITOR OF MISSOURIJ EFFERSON ITYCITY OF MISSOURIYEAR ENDED SEPTEMBER 30,1997MARGARETKELLY, CPAReport No. 19March 23, 19989%ROLLA,CCITY OF TABLE OF CONTENTSPageSTATE AUDITOR’S REPORT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l-2 ORGANIZATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-5MANAGEMENT ADVISORY REPORT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7-8SUMMARY OF FINDINGS DescrintionNumber. 91. Purchase of Police Station Building. 102. Expenditures. 143. Former City Administrator’s Expense Reimbursements164. Expenditures of the Rolla Municipal Utilities .195. Expenditures Related to Ballot Issue .6. Tourism Tax Monie s ....................................... 17. Closed Meetings8. Financial Statements and Budgets9. City Contracts10. City Vehicles .2411. Controls Over Receipts .24_i_..................................................................................-23 ..........................................................................22............................................2.20...................................................................................................................................... . .HISTORYAND.MISSOURI ROLLA,M ARGARET CPA ...