Auditor Galloway issues reports on Macon County government and court

Concerns identified in sales tax collections, sheriff's office and court oversight
October 4, 2017

Missouri State Auditor Nicole Galloway has released an audit of Macon County located in northeast Missouri.  Auditor Galloway also released an audit of the Macon County Circuit Court. The county and court received an overall performance rating of good.

"My team has conducted a thorough review of the finances and operations of Macon County's government and court," Auditor Galloway said. "This report includes important steps to responsibly manage and protect taxpayer dollars."

The audit found that the county's total capital improvement sales tax rate exceeded the amount allowed by law. A 1/4-cent capital improvement sales tax was approved in 2013 for a three year period. The county also had an existing 1/2-cent capital improvement sales tax. Combined, these taxes exceeded the legal 1/2-cent maximum for state sales tax for capital improvements. 

The report also identified the need for increased oversight within the Sheriff's office. The sheriff operates a jail and maintains a commissary for inmates to purchase snacks and personal hygiene items. Auditors found purchases, deposits and bills are not reconciled with the bank balance and commissary proceeds are not deposited in the county Inmate Prisoner Detainee Security Fund as required by state law.

The review of Macon County Circuit Court recommended increased oversight for financial transactions and improved processes for collecting court debts. The report found errors in several billings related to state reimbursements to the county for court fees and incarceration costs. The audit recommends improved procedures to review billings for accuracy. 

The complete Macon County report is available online here. The complete audit of Macon County Circuit Court is here.   

For more information, contact: