02/24/2015
State Auditor Tom Schweich released the audit of the Clinton County Collector and Property Tax System today.
In the areas audited, the overall performance of this entity was Poor.
The county collector did not take steps to oversee day to day operation of the office, and was generally not in the office during regular work hours. The deputy collector found $46,208 in cash in the county collector's office closet during the audit. The county collector's staff could not provide reasons why these monies were on hand and stored in the closet.
Liabilities exceeded the cash balance of the county collector's main bank account by $4,147, indicating a shortage in the account. In addition, $961 recorded on receipt records for August and September 2013 were not deposited, and may be missing. Problems with duplicate property tax receipt fees and advertising fees receipt records indicated additional funds may be missing.
The county collector did not timely file the Feb. 28, 2014, annual settlement with the county clerk. The county commission and county clerk do not adequately review additions and abatements entered into the property tax system and neither the county commission nor the county clerk adequately reviews the annual settlements of the county collector.
State law requires the auditor to audit the office of the county collector after being notified of a vacancy in that office. The county collector resigned effective May 31, 2014, and a successor was appointed and sworn into office on June 17, 2014. The scope of the audit included, but was not limited to, the period from March 1, 2014 to May 31, 2014, and the year ended February 28, 2014.
To read the full report, visit here.
