Missouri State Auditor Scott Fitzpatrick released an audit of Howell County, located in southern Missouri. The county received a rating of “good” despite the audit identifying some concerns with the county’s financial practices.
The regularly-scheduled audit found the former County Collector improperly withheld and personally retained commissions on surtax and railroad and utility taxes collected for cities. These commissions totaled $4,051 for the year ended February 28, 2022. A 2019 state audit of Howell County found a similar violation of state law. The audit recommends the County Collector discontinue personally retaining commissions withheld on surtax and railroad and utility taxes and distribute these collections in accordance with state law. The current County Collector of Howell County agreed with the audit’s findings and indicated she immediately ceased the practice of retaining the commissions when she took office.
The audit also found the county did not properly report property tax levy reductions to the State Auditor’s Office, accurately calculate property tax reduction amounts, or consider whether transfers were needed to the Special Road and Bridge Fund to replace lost property tax revenue. Additionally, the report notes the county has not developed a records management and retention policy that includes electronic communication in compliance with the Missouri Secretary of State Records Services Division guidance, as approved by the Missouri Local Records Commission.
Howell County was previously audited by the State Auditor’s Office in 2019 when it also received a rating of “good.” A “good” rating indicates the county is well-managed and is working to implement most or all of the recommendations made in the audit.
A complete copy of the audit is available here.
