10/03/2022 - Jefferson City, Mo.
State Auditor Nicole Galloway today
released a regularly scheduled audit of Grundy County, located in northern
Missouri. Similar to findings in prior audits of the county, the Sheriff's
office is in need of stronger seized property controls and the Ambulance
Department is in need of stronger accounting controls and procedures. The audit
also recommended stronger cybersecurity protocols on county government computer
systems.
Grundy County received a rating of
"fair" in the audit, which is the same rating issued in a 2015 review
of the county.
Auditors again found inadequate
internal controls for maintenance of seized property held by the Sheriff's
office. Considering the often sensitive nature of seized property, adequate
internal controls are essential and would significantly reduce the risk of
loss, theft, or misuse of the property. Maintaining complete and accurate
inventory control records and performing periodic physical inventories is
necessary to ensure seized property is accounted for properly. Additionally,
auditors found that the Sheriff's office did not routinely turn over old
outstanding checks in the inmate bank account to the Missouri State Treasurer's
Unclaimed Property Division when necessary.
The audit also found that the
Ambulance Department Director has not adequately segregated accounting duties
or performed supervisory reviews of accounting records. Additionally, accounts
receivable are not adequately monitored and written procedures for the
collection of past due amounts are not always followed. The audit recommends
that the department implement independent reviews, segregate accounting duties,
and routinely monitor accounts receivable.
In addition to recommending that the
county government implement stronger cybersecurity protocols on county
computers, the audit recommends the county develop a records management and
retention policy as required by state law.
A complete copy of the audit is
available here.
