01/17/2024 - Jefferson City, MO
State Auditor Scott Fitzpatrick today released an audit
of Holt County, which gives the county a performance rating of "good"
while identifying some areas of concern.
The audit found the Holt County Commission awarded two
salary increases to the Sheriff with both failing to comply with the Missouri
Constitution, and one violating state statute. Under a law enacted in 2021, an increase
in salary of more than $10,000 must be paid equally over a 5-year period. In
January 2022, the County Commission increased the Sheriff's salary by $24,980
instead of spreading the increase out over 5 years.
Additionally, the Commission approved an increase in the
Sheriff's salary in July 2023 of approximately $5,600. Both salary increases violated
the constitutional provisions that prevent mid-term salary increases. The audit
recommends the County Commission discontinue the mid-term salary increases and consider various
methods for possible recoupment of money already paid.
The audit also found the Sheriff had no statutory
authority to maintain two bank accounts - the Investigative Fund and the K-9
Fund - outside the county treasury. The Commission and the Sheriff agreed with
the finding and have already implemented the audit's recommendation to transfer
the accounts to the County Treasurer.
Other findings in the report cite the county's need to
improve compliance with the Sunshine Law, and to develop a records management
and retention policy that includes electronic communication.
Holt County was last audited in October 2015. That report also gave the
county a rating of "good."
A complete copy of the current audit is available here.
