12/16/2020
Missouri State Auditor Nicole
Galloway today released a report on Jackson County government's handling of
payroll and personnel. The audit, part of an independent review of county
government finances, found issues with the allocation from different funds to
pay salaries and with the handling of vehicle allowances. The report gave a
rating of "fair."
"Our audit found there
were several instances in which the county could not explain why salaries were
split among multiple funds or provide explanations for employees' vehicle
allowances," Auditor Galloway said. "I appreciate the responses from
the County Legislature and the County Executive, which indicate they have
already made some changes and are taking the recommendations of the audit seriously."
The audit found the county
does not maintain documentation to support the allocation of employee salaries
to various county funds, including some restricted funds. In their responses,
the county noted that changes in budgetary processes have now reduced the need
to use multiple funds to support individual departments.
The county also did not have
a written policy providing guidance on vehicle allowances and did not maintain
documentation to show vehicle allowances are reasonable and necessary. In some
cases, the vehicle allowances are negotiated as an added benefit prior to
employment, instead of being based on actual miles driven.
Auditors reviewed 22 vehicle
allowances and found the specific amounts granted in comparison to job duties
and travel did not seem consistent. Additionally, for half of those employees,
the vehicle allowance resulted in their total pay exceeding the maximum pay
range for their position. In their responses, the county executive's office
stated the county recently adopted a new vehicle allowance policy.
The complete audit report is
available here.
The performance audit is
being done by the State Auditor's Office at the request of the Jackson County
Legislature and recommendation of the County Executive.
