11/25/2015
Missouri State Auditor Nicole Galloway has released an audit of Harrison County. The audit, which received an overall performance rating of "fair," noted several areas for improvement.
As noted in two prior audits, the county commission has failed to address the poor financial condition of the 911 Fund. The financial condition of the Law Enforcement Sales Tax Fund has also deteriorated. The amount of General Revenue Fund money used to support these funds has increased significantly over the past several years and, as a result, the financial condition of the General Revenue Fund has also declined.
Multiple county offices do not have password controls to reduce the risk of unauthorized access to computers. Several do not require password changes on a periodic basis, and officials and employees in some offices share user IDs and passwords for some computers. Security controls are not in place for most county offices to lock a computer after a certain period of inactivity.
The report also found the sheriff began selling electronic cigarettes to inmates in 2014, but has not properly tracked inventory. The office spent more than $7,200 on cigarettes in 2014, which are purchased for about $3 a piece and sold to inmates for $6, but records are not kept to account for the number purchased and sold, or remaining inventory. The report also noted the sheriff's office collects a $2.50 fee from inmates at booking to cover the cost of personal hygiene items, which is not allowed under state law.
