Holt County receives “good” rating in latest Missouri state audit

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State Auditor Scott Fitzpatrick, on Wednesday, released an audit of Holt County, which gives the county a performance rating of “good” while identifying some areas of concern.

The audit found that the Holt County Commission awarded the Sheriff two salary increases, one failing to comply with the Missouri Constitution and one violating state statute. Under a law enacted in 2021, an increase in salary of more than $10,000 must be paid equally over five years. In January 2022, the County Commission increased the Sheriff’s salary by $24,980, instead of spreading the increase over five years.

Additionally, the Commission approved an increase in the Sheriff’s salary in July 2023 of approximately $5,600. Both salary increases violated the constitutional provisions that prevent mid-term salary increases. The audit recommends that the County Commission discontinue the mid-term salary increases and consider various methods for possible recoupment of money already paid.

The audit also found that the Sheriff had no statutory authority to maintain two bank accounts outside the county treasury – the Investigative Fund and the K-9 Fund. The Commission and the Sheriff agreed with the finding and have already implemented the audit’s recommendation to transfer the accounts to the County Treasurer.

Other findings in the report cite the county’s need to improve compliance with the Sunshine Law and to develop a records management and retention policy that includes electronic communication.

Holt County was last audited in October 2015. That report also gave the county a rating of “good.”

A complete copy of the current audit is available here.

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