Missouri State Auditor Nicole Galloway issued an audit of Perry County that identified several areas of concern and provided recommendations to county officials to address those concerns. The review gave a rating of “fair,” a lower rating than given in a 2018 audit of the county.
“Audits 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 Perry County were receptive to implementing our recommendations.”
The audit found controls and procedures need improvement in the Sheriff’s office, which collected approximately $289,000 in various fees in 2021. The Sheriff has not adequately segregated accounting duties or performed adequate supervisory reviews of detailed accounting records. Proper segregation of duties is necessary to ensure transactions are accounted for properly and assets are adequately safeguarded. Auditors also found that the Sheriff’s office does not disburse commissary net proceeds to the County Treasurer for deposit into the Inmate Prisoner Detainee Security Fund as required by state law, nor prepare adequate bank reconciliations and a monthly list of liabilities for the commissary account.
The County Collector improperly reimbursed himself $1,480 from the Tax Maintenance Fund for television service for all the offices in the courthouse. State law requires that Tax Maintenance Funds be expended for administration and operation costs of the County Collector’s office. Because television service is primarily personal and not related to costs or expenses incurred in the office of the County Collector, the disbursements are not an appropriate use of these funds.
Auditors also recommended better controls and procedures in the office of the Public Administrator, which was responsible for the financial activity of 87 wards and estates as of the end of 2021. Office personnel do not issue receipt slips for checks received in the office and do not always document checks received on the receipt log. In addition, some checks and money orders are not endorsed until the weekly deposit is prepared. Failure to implement adequate receipting, recording and depositing procedures increases the risk that loss, theft, or misuse of money received will occur and go undetected.
The audit also found that the County Clerk failed to file certified copies of the county’s 2021 and 2022 budgets with the State Auditor’s Office as required by law.
A complete copy of the audit is available here.
