11/21/2023 - Jefferson City, MO
A new report released today by State Auditor Scott
Fitzpatrick identifies concerns in several county offices in Ozark County and
gives the county an overall rating of "fair." The audit found some
recurring issues, as well as several new concerns, since the last report issued
for the county in 2019, which also gave a rating of "fair."
"There continue to be numerous areas where officials in
Ozark County can make significant improvements that will allow them to better
manage taxpayer money and resources," said Auditor Fitzpatrick. "I
urge county officials to implement our recommendations and to take the
necessary steps to make county government more efficient, accountable, and
transparent for the citizens of Ozark County."
The audit identified concerns with controls and procedures
in the office of the Sheriff, including a lack of adequate segregation of
accounting duties and a failure to perform adequate supervisory reviews of
detailed accounting and bank records. The report also found the Sheriff's
office has not established proper controls and procedures over seized property.
A sampling of the previous evidence system log failed to locate four out of
eight items, including three guns and one drug evidence item.
The report also identified concerns with controls and
procedures with the county's Recycling Center and the county's property tax
system, and found that the former Ex Officio Recorder of Deeds did not perform
adequate and timely bank reconciliations and did not prepare a monthly list of
liabilities. Additionally, neither the County
Commission nor the County Clerk submitted proof of publication of the county's
financial statements for 2021 and 2022 to the State Auditor as required by
state law.
Also highlighted in the report are
concerns with the County Commission approving a mid-term salary increase for
the Sheriff, which violates constitutional provisions, as well as a lack of a
written policy regarding public access to county records, and inadequate
protections for county records because of insufficient controls over county
computers.
The previous audit of Ozark County completed in 2019 is
available here. A complete copy of the
current audit is available here.