Missouri State Auditor identifies concerns in audit of Nodaway County

Audit Graphic

Missouri State Auditor Nicole Galloway issued an audit of Nodaway County that identifies areas of concern and provides recommendations to county officials to address those concerns. The review gave a rating of “good,” the same rating given in the previous audit of Nodaway County.

“Audits can help local governments provide service to their constituents more efficiently and effectively,” Auditor Galloway said. “I’m encouraged that in their responses to the audit, officials in Nodaway County were receptive to implementing the recommendations we gave.”

The audit found various controls and procedures need improvement in the Sheriff’s office, which collected approximately $100,000 for various fees in 2021. The Sheriff’s office does not always correctly record the method of payment on receipt slips issued for the fee account, and receipts are not always deposited intact. In addition, office personnel do not prepare a monthly list of liabilities for the commissary account, and the Sheriff does not disburse all commissary net proceeds to the appropriate county fund.

The audit also found the Sheriff’s office does not charge or collect sales tax on e-cigarettes sold to inmates, and sales taxes charged and collected for commissary items are not remitted to the state Department of Revenue. The Sheriff’s office also has not established procedures to follow up on outstanding checks, nor has the Sheriff entered into written agreements with surrounding cities or counties for the boarding of prisoners. Better controls over the Sheriff’s computers also are needed to adequately protect the office’s records.

In addition to the findings regarding the Sheriff’s office, the audit also found the Public Administrator does not always file annual settlements and status reports timely, and the county has not developed a records management and retention policy in compliance with state guidelines. 

The complete audit report is available here