08/26/2021
State Auditor Nicole Galloway has released
an audit of Macon County, located in north central Missouri. The report, which
gives a rating of "fair," makes several recommendations to improve
efficiency in county government operations.
"Audits help local governments better
serve citizens by pointing out areas where taxpayer dollars can be more
effectively used," Auditor Galloway said. "I encourage Macon County
officials to move forward with the audit recommendations to benefit county
residents."
The audit found inconsistencies with
procedures regarding the assessment of personal property. The county assessor
waived penalties for some taxpayers who declared personal property items after
the March 1 deadline, but not for others; and did not retain personal property assessment
lists signed and submitted by taxpayers as required by state law.
The report discussed improvements needed in
controls and procedures in the sheriff's office, including preparation of a
monthly list of liabilities for the inmate commissary account, periodically
performing a documented physical inventory of seized property, and ensuring an
inmate's remaining account balance is refunded upon release.
The audit also found the county collector's
office needs to improve various controls and procedures; the public
administrator did not always file annual settlements and status reports timely;
the county assessor and county collector need better electronic security
controls; and the county commission needs to develop certain electronic records
management and retention policies.
A copy of the audit can be found here.
