11/10/2020
Missouri State Auditor Nicole Galloway today
released an audit of Madison County. The report found several issues related to
financial processes in the sheriff's office and found two county accounts that
include an unidentified balance.
The report recommended
better oversight of several accounting duties in the sheriff's office and found
that funds collected are not always deposited or turned over to the county
treasurer timely.
The audit also found
several issues related to the commissary, which is managed by the sheriff's
office and allows inmates to purchase snacks and personal hygiene items. The
audit found an inventory of the commissary is not maintained and sales tax is
not charged on commissary sales. Additionally, state law requires proceeds from
county jail commissaries to be deposited into the county Inmate Prisoner
Detainee Security Fund. However, the profit was left in the commissary account.
In response to the audit, the sheriff stated the county will be working with an
outside vendor for commissary needs, a change that will address many of the
issues identified.
The audit also found unidentified money in two accounts.
As of Dec. 31, 2019, the prosecuting attorney's bad check bank account had $426
of unidentified funds and the recorder of deeds' account had $2,644 that
appears to be money remaining from the prior Recorder of Deeds. These
unidentified balances should be resolved or they could increase the risk of
loss, theft, or misuse of such funds.a
The complete audit
report is available here.
