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Auditor Galloway announces audits of Mississippi, Wayne counties

Prior audits found poor condition of Wayne general fund, inadequate financial controls by Mississippi sheriff

02/16/2016

Missouri State Auditor Nicole Galloway today announced that her office has launched audits of Mississippi and Wayne Counties, located in southeast Missouri. Both audits are regularly scheduled, and the most recent audits of these counties were released in January 2013.

In the 2013 report on Wayne County, auditors found that the county's general revenue fund was in poor financial condition and owed other county funds more than $450,000. Auditors also raised concerns that the previous prosecuting attorney frequently reduced charges on traffic tickets in exchange for donations to the county's Special Law Enforcement Fund without statutory authority. The audit found the previous sheriff did not maintain a summary control log of all seized property, and the county did not document reasons for classifying bailiffs as independent contractors rather than county employees. The county received an overall performance rating of "poor." The complete audit report for Wayne County is available here.

The 2013 report on Mississippi County identified weaknesses in the sheriff's financial controls and procedures, including a lack of supervisory review of accounting records and inadequate procedures to follow up on outstanding checks. Auditors also found that the previous public administrator failed to file annual settlements or status reports in a timely manner in compliance with state law and had no written policy documenting how fees were determined. In addition, the county had inadequate records and procedures to account for county property. The county received an overall performance rating of "fair." The complete audit report for Mississippi County is available here.

Individuals with information for consideration during an audit are invited to contact the State Auditor's Office at moaudit@auditor.mo.gov or 800-347-8597.