Report No. 2009-18
February 2009
Complete Audit Report

The following findings were included in our audit report on Oregon County:

Accounting duties within the Sheriff's office are not adequately segregated and a supervisory review is not performed. Weaknesses and concerns were noted related to the records and procedures for receiving, depositing, and disbursing monies. Civil process fees charged by the Sheriff are inconsistent and do not agree to an established fee schedule, and in some instances do not comply with state law.

The county paid approximately $128,000 to the Sheriff and his deputies during the 2 years ended December 31, 2007, to reimburse mileage for the use of five personally owned patrol cars. Mileage logs are not maintained adequately. The miles often appear to be estimated and odometer readings are not recorded on the logs. Additionally, the total miles recorded on the patrolling logs usually equal 2,000 miles per month for each officer, which is the maximum amount the county will reimburse. We noted instances where mileage was reimbursed for serving court documents; however, the mileage was not recorded on the log and the court documents were not retained.

The Sheriff’s office houses prisoners in the county jail for other political subdivisions and bills the various other entities for these services. The county does not have written agreements regarding the boarding of prisoners. In addition, the Sheriff’s office does not have a consistent procedure or maintain an accurate log to ensure all applicable charges are billed. Also, the Sheriff’s office does not always provide the Circuit Clerk with the number of prisoner incarceration days to allow the Circuit clerk to submit criminal cost bills to the state.

Procedures related to seized property are in need of improvement. A complete listing of seized property is not maintained by the Sheriff’s office, and periodic inventories of property on hand are not conducted. Disposition orders received from the court are not retained and are not always immediately carried out.

Actual disbursements exceeded budgeted amounts for several funds. In addition, the county does not have a formal policy regarding public access to county records.

Procedures and records to account for capital assets are not adequate. Additionally, records of fuel usage for Road and Bridge Department vehicles and equipment are not adequate or reviewed and a complete inventory record of bulk fuel is not maintained.

Also included in the report are recommendations related to county disbursements, payroll policies and procedures, Senate Bill 40 Board procedures, and accounting controls and procedures of the Associate Division, Prosecuting Attorney, and Senior Citizens Board.

Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov