06/02/2015
Results show majority of findings have been addressed, some areas of concern remain
Missouri State Auditor Nicole R. Galloway, CPA, has released the follow-up report to the Osage County audit. The original audit was issued in December 2014 and earned an overall performance rating of "poor." The follow-up report, which does not include an overall rating, highlights the steps Osage County has taken to implement audit recommendations, and notes areas where concerns remain.
"I'm pleased with the changes Osage County has implemented since the release of the initial audit report," Galloway said. "The county has taken swift steps to improve upon many of the findings that raised concerns in the original report, including implementing safeguards to prevent waste of taxpayer dollars."
The December 2014 audit raised concerns about oversight and accounting for inventory and county purchases. Earlier in the year the county discovered multiple instances of rock purchases that never made it to county road projects, and a number of items missing from its equipment inventory. Some of the missing property was later traced back to a single employee, but at the time of the initial audit, the county had not implemented appropriate controls to prevent similar events. Since that time, county staff has implemented recommendations made by audit staff to ensure proper accounting of inventory and safeguards to prevent future misuse of county resources.
For follow-up reporting purposes, audit findings are prioritized and then selected recommendations are evaluated. In the Osage County follow-up report, ten recommendations were selected for evaluation. Of those ten, four have been successfully implemented by the county, and four additional recommendations are in the process of being implemented.
One recommendation, related to staff time accounting, was only partially implemented at the time of the follow-up review. One additional recommendation, which noted concerns with the amount of time the county sheriff 's department kept funds on site before depositing them in the bank, was deemed by auditors as not implemented at the time of the follow-up review.
The follow-up review was conducted primarily during the months of March and April of 2015. The status updates in the follow-up report are deemed accurate through that date.
The complete follow-up report is available here.
The December 2014 audit report is available here.
