06/30/2023 - Jefferson City, MO
Missouri State Auditor Scott Fitzpatrick today released an audit of Howell
County, located in southern Missouri. The county received a rating of
"good" despite the audit identifying some concerns with the county's
financial practices.
The regularly-scheduled audit found the former County
Collector improperly
withheld and personally retained commissions on surtax and railroad and utility
taxes collected for cities. These commissions totaled $4,051 for the year ended
February 28, 2022. A 2019 state
audit of Howell County
found a similar violation of state law. The audit recommends the County
Collector discontinue personally retaining commissions withheld on surtax and
railroad and utility taxes and distribute these collections in accordance with
state law. The current County Collector of Howell County agreed with the
audit's findings and indicated she immediately ceased the practice of retaining
the commissions when she took office.
The
audit also found the county did not
properly report property tax levy reductions to the State Auditor's Office, accurately calculate property tax reduction amounts, or consider whether transfers were needed to the Special Road and Bridge Fund to replace
lost property tax revenue. Additionally, the report notes the county has not developed a records management and retention policy that
includes electronic communication in compliance with the Missouri Secretary of
State Records Services Division guidance, as approved by the Missouri Local
Records Commission.
Howell County
was previously audited by the State Auditor's Office in 2019 when it also
received a rating of "good." A "good" rating indicates the county is well managed and is
working to implement most or all of the recommendations made in the audit.
A complete copy of the audit is available here.
