CASS COUNTY AUDITOR Ron Johnson 102 East Wall Harrisonville, Missouri Fax:

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1 CASS COUNTY AUDITOR Ron Johnson 102 East Wall Harrisonville, Missouri Fax: KIM YORK CHIEF DEPUTY AUDITOR COLLEEN VANDENDAELE DEPUTY AUDITOR MISSY THOMAS DEPUTY AUDITOR Election Fund Report

2 CASS COUNTY AUDITOR Ron Johnson 102 East Wall Harrisonville, Missouri Fax: KIM YORK CHIEF DEPUTY AUDITOR COLLEEN VANDENDAELE DEPUTY AUDITOR MISSY THOMAS DEPUTY AUDITOR July 12, 2012 In the course of the 2010 financial statement, audit abnormalities were discovered which warranted further historical review in the Election Fund. The Auditor s office findings, along with statutes, Missouri Constitution title and section, and/or tax law are exhibited in the following paragraphs. Other statutes and Attorney General Opinions unknown to this office may affect the following findings. 1. Paying W-2 full time employees a bonus upon completion of the election for fulfilling statutory duties of the office. The bonuses were paid outside of the payroll system on 1099s which questions if CERF, LAGERS, STATE, FEDERAL, and other obligations have been properly paid by the County. Upon review, the Auditor s Office could not find any documentation to prove the above payments for retirement, taxes, or obligations were paid. These 1099 payments totaled approximately $56,000 since 2003 in the County Clerk s office, expensed from the Election fund. From 2003 to present many elections political subdivisions, state, and federal have had to pay a share of these 1099 bonuses in their charges. Deputies, number, compensation (certain first class counties) The clerk of the county commission of all counties of the first class not having a charter form of government shall appoint such assistants, clerks and deputies as he deems necessary for the proper discharge of the duties of his office and may set their compensation within the limits of the allocations made for that purpose by the county commission. The compensation for the assistant clerks and deputies shall be paid in equal installments out of the county treasury in the same manner as other county employees are paid. (RSMo , A.L p , A.L V. I p. 520, A H.C.S. H.B. 2008, 2009, A.L p. 388 A.L p. 354, A.L p. 267, A.L H.B. 484, A.L H.B. 667) Prior revisions: ; ;

3 CASS COUNTY AUDITOR Ron Johnson 102 East Wall Harrisonville, Missouri Fax: KIM YORK CHIEF DEPUTY AUDITOR COLLEEN VANDENDAELE DEPUTY AUDITOR MISSY THOMAS DEPUTY AUDITOR County clerk may employ election staff and fix compensation In each county which does not have a board of election commissioners, the county clerk shall have the right to employ such deputies and assistants as are necessary to promptly and correctly register voters and conduct elections. Where an electronic voting system or voting machines are used, the county clerk shall designate competent employees to have custody of and supervise maintenance of the voting equipment. Each deputy shall be subject to the same restrictions and subscribe the same oath as the county clerk, except that no employee shall be required to post bond unless directed to do so by the clerk. Employee oaths and any bonds shall be filed and preserved in the office of the county clerk. 2. Within the total amount for deputies and assistants approved by the county commission, the salary of each deputy and assistant shall be set by the county clerk. (L H.B ) Effective Payments from the Election fund to Chad Burlingame Husband and Derek Burlingame Son were recorded in the general ledger. Chad Burlingame received $5, in payment from the election fund between 2003 to present. Derek Burlingame received $1, from the election fund between 2003 to present. Necessary equipment to be delivered to polls by election authority Before the time fixed by law for the opening of the polls, the election authority shall deliver to the authorized election officials or to the polling place the appropriate ballots, ballot boxes, precinct registers, voting booths, voting machines and all other supplies, material and equipment necessary and appropriate for the polling place. The election authority shall make and preserve a record of each delivery. (L H.B , A.L S.B. 526)

4 CASS COUNTY AUDITOR Ron Johnson 102 East Wall Harrisonville, Missouri Fax: KIM YORK CHIEF DEPUTY AUDITOR COLLEEN VANDENDAELE DEPUTY AUDITOR MISSY THOMAS DEPUTY AUDITOR County clerk may employ election staff and fix compensation In each county which does not have a board of election commissioners, the county clerk shall have the right to employ such deputies and assistants as are necessary to promptly and correctly register voters and conduct elections. Where an electronic voting system or voting machines are used, the county clerk shall designate competent employees to have custody of and supervise maintenance of the voting equipment. Each deputy shall be subject to the same restrictions and subscribe the same oath as the county clerk, except that no employee shall be required to post bond unless directed to do so by the clerk. Employee oaths and any bonds shall be filed and preserved in the office of the county clerk. 2. Within the total amount for deputies and assistants approved by the county commission, the salary of each deputy and assistant shall be set by the county clerk. (L H.B ) Effective Employee (Common-Law Employee) Irs.gov / website Under common-law rules, anyone who performs services for you is your employee if you can control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed. Missouri Constitution Article 7; Section 6: "Any public officer or employee in this state who by virtue of his office or employment names or appoints to public office or employment any relative within the fourth degree, by consanguinity or affinity, shall there by forfeit his office or employment." A copy of these findings will be forwarded to the Cass County Commissioners, Cass County Clerk, Cass County Prosecuting Attorney, and the State Attorney General for further action as required.

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