Missouri State Auditor Nicole Galloway today released a follow-up report on Sullivan County, which received a rating of “poor” in a December 2016 audit. The report shows the county is making progress in addressing the issues reported in December.
“My initial review revealed concerns with accountability and transparency across multiple county offices,” Auditor Galloway said. “Although I am encouraged by the attempts during the past year to correct these issues, I urge officials to continue to make improvements to better serve the citizens of Sullivan County.”
Last year’s audit found the circuit court was not providing adequate review of the public administrator’s case activity and that supporting documentation was not maintained for expenditures. The follow-up review found organizational improvements were made in the public administrator’s office, where monthly bank reconciliations are now performed and checks are issued in numerical order.
The 2016 audit also found accounting problems and a lack of oversight of the office of the county collector-treasurer that increased the potential for errors. The follow-up review found the county collector-treasurer has taken steps to accurately account for receipts, now keeps printed copies of voided or deleted receipts and is improving oversight procedures.
The follow-up review was completed because the county received an overall performance rating of “poor,” the lowest rating available. A poor rating triggers a follow-up review, which occurs once the entity has had an opportunity to evaluate and correct deficiencies identified in the audit.
In total, auditors identified 13 areas of concern that needed to be addressed. Five recommendations were fully implemented. For seven findings, recommendations were in progress. No steps have been taken to address outstanding checks in the prosecuting attorney’s office, although the office indicated its intention to follow-up on the issue by the end of the year.
A full copy of the follow-up report can be found online here.
