Missouri State Auditor Nicole Galloway today released an audit of Dent County, located in southeast Missouri, which received an overall rating of "good". The audit identified several repeat concerns from previous audits regarding proper accounting procedures in the sheriff's office and made recommendations to improve cybersecurity in county offices.
The audit found the sheriff's office lacked proper oversight of financial processes and did not always make deposits timely or intact. Additionally, the office could improve procedures for tracking and disbursing commissary net proceeds.
The report also found insufficient cybersecurity measures across several county offices. The offices of county assessor, county collector, county clerk, county treasurer, and recorder of deeds did not have adequate password controls to reduce the risk of unauthorized access to computers and data. The audit also recommended better security controls for computers in the office of the recorder of deeds to ensure they lock after too many incorrect logon attempts and that computer data in the public administrator's office be backed up and stored at a secure off-site location.
The complete audit can be found online here.