04/24/2015
Missouri State Auditor John Watson released the audit of Barry County today.
In the areas audited, the overall performance of this entity was Good.
During 2014, the Developmentally Disabled Board's (Board) accumulated cash reserve increased to $1,043,045, which represents more than 3 years of funding for nonprofit organizations and other disbursements. The Board does not have any specific plans for the money, but is concerned about potential cuts to services at the state and federal level. Despite the significant accumulated cash balance, the Board continues to assess a property tax rate slightly less than the maximum allowed.
The County Collector does not reconcile the composition of receipts on the daily abstract to the composition of deposits. All of the County Collector's employees use the same password to access office computers, and the password is not required to be changed periodically.
The Sheriff's office does not always follow established procedures for documenting inmate cash balances upon incarceration. The Sheriff also does not have procedures to ensure all inmate monies are refunded upon release.
The Prosecuting Attorney has not adequately segregated accounting duties or performed an adequate supervisory review of the accounting records.
Two employees are primarily responsible for collecting, receipting, and transmitting monies received to the County Treasurer, but the County Assessor does not perform independent or supervisory reviews of the accounting records.
To read the full report, visit here.
