Auditor Galloway issues follow-up report on Montgomery County

County has implemented several recommendations from November 2016 audit, other steps are in progress
March 20, 2018

JEFFERSON CITY, Mo (March 20, 2018) Missouri State Auditor Nicole Galloway has released a follow-up report to the November 2016 audit on Montgomery County, which gave the county a rating of "poor." The follow-up report showed county officials have implemented several of the recommendations contained in the audit, and that implementation of other recommendations is in progress.

"This follow-up review showed our audit recommendations have been taken seriously and that the county has completed many of the measures," Auditor Galloway said. "While more work remains to be done, it is encouraging that officials are taking these steps, which promote efficiency and accountability, and are in the best interests of taxpayers."

The review was completed because the county received an overall performance rating of "poor," the lowest rating available. The follow-up review occurs once the entity has had an opportunity to evaluate and correct deficiencies identified in the audit.

Auditors evaluated 11 recommendations identified in the audit report during the follow-up review. Six recommendations have been fully implemented, two have been partially implemented, and three recommendations were in progress.

The review showed that, based on the recommendations, the county clerk has properly calculated property tax rate reductions; the county assessor has implemented appropriate accounting procedures; and the sheriff has instituted appropriate accounting procedures, disbursed commissary net proceeds properly, and discontinued collecting additional fees on civil garnishments.

Computer security recommendations have been partially implemented by the county commission. On the finding in 2016 that the county had imposed sales taxes exceeding the maximum amount allowed by state law, the commission indicated that in light of a 2017 state law raising the maximum amount allowed, no further action was needed until future sales tax proposals would be submitted to voters. 

At the time of the review, recommendations were in progress for the commission to discontinue using capital improvement sales tax revenue for non-capital improvement related costs and to repay the capital improvements fund; for the assessor to establish proper controls for receiving and transmitting money; and for the sheriff to reconcile records on inmate phone cards.

A copy of the progress report is available online here.

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