Christian County Auditor

    Susan “Sam” Yarnell, CPA is the first Christian County Auditor . She received her BS from Drury University in 1970 and completed her MS in 1972 from Missouri State University .

     She was co-owner of a public relations firm for 15 years. She had worked with annual auditors for a number of years before coming back to school to work for the designation of Certified Public Accountant. She has been a resident of Christian County since 1974.

     Among the various duties of county auditor is preparing the annual budget. The 2006 budget is estimated to be $18,642,500 in revenue and $19,305,035 in expenses. All requisitions and bills are signed off by the auditor to verify that there is money in the budget to cover the expenses. The auditor maintains a list of assets which is a large investment of county monies.

     The auditor works with outside auditors annually. As a county auditor reviewing the daily financial activities, the auditor lacks independence a necessary requirement of the Government Accounting Standards Board. The outside auditing firm is a necessary element of continuing to receive grant monies. An outside audit is essential to be compliant with the judicial bond covenants.

     You may reach the county auditor “Sam” Yarnell by phone (417) 581-9947, fax (417) 581-9948
or e-mail at samyarnell@christiancountymo.gov