Missouri State Auditor Nicole Galloway announced today that her office has launched a regularly scheduled audit of Carter County, located in southern Missouri. Because of the "poor" performance rating in the last county-wide audit in 2012, auditors returned to conduct a follow-up report in May 2013.
"Our team will revisit issues we've uncovered in the past and look to identify any new concerns," Auditor Galloway said. "When the process is complete, I look forward to sharing our findings and recommendations with the public."
Auditors found that the county was in poor financial condition in the 2012 audit, with the general revenue fund expected to be less than $1,000 at the end of that year. In the office of the former sheriff, auditors found receipts were kept in a box accessible to all employees and visitors, and the sheriff's bank account maintained a negative balance for multiple months. The sheriff also kept profits from calendar sales in a petty cash account, although state law required the money to be held in the county treasury. Additionally, the county lacked adequate written personnel policies and multiple offices failed to adequately track employee leave balances and overtime.
The 2012 audit also uncovered significant weaknesses in the office of the former collector. The collector was unable to account for approximately $3,800 in property taxes received but not deposited and did not always refund tax overpayments. She failed to identify an overpayment of more than $3,000 until notified by audit staff.
Individuals with information for consideration during this audit are invited to contact the State Auditor's Office at firstname.lastname@example.org or 800-347-8597.