Missouri State Auditor Nicole Galloway today announced her office has begun regularly scheduled audits in the northern Missouri counties of Clark, Linn and Putnam. The most recent audits of all three counties were released in 2012.
In the 2012 audit of Clark County, auditors found that two county funds were in poor financial condition, as noted in previous reports. They also raised concerns that the sheriff did not have written contracts with neighboring counties for boarding inmates and charged inmates a booking fee without statutory authority. Clark County received an overall performance rating of "fair" in the 2012 audit, which can be found online here.
In the 2012 audit of Linn County, auditors identified receipting errors that led to more than 500 voided transactions that were not adequately reviewed by the collector-treasurer. Auditors also noted that timesheets in the sheriff's department and child support division lacked supervisors' signatures, and county employees' timesheets included estimated hours instead of actual hours. The 2012 audit report for Linn County received an overall performance rating of "fair" and can be found online here.
The 2012 audit of Putnam County found that the county hospital was in poor financial condition, operating at a financial loss for two years and failing to meet bond covenants. Additionally, county offices did not track employees' compensatory time in a centralized location, compensatory time was not earned in accordance with county policies, and the county commission and county clerk did not review the county collector-treasurer's activities to ensure records were complete and accurate. The complete 2012 audit, which received an overall performance rating of "fair," can be found online here.
Individuals with information for consideration during an audit are invited to contact the State Auditor's Office at firstname.lastname@example.org or 800-347-8597.