11/16/2020
State
Auditor Nicole Galloway today released a regularly scheduled audit of Marion
County, located in northeast Missouri. Concerns addressed in the report
included procedures related to the inmate commissary and transportation
provided by sheriff's deputies, as well as accounting procedures in other
county offices.
The
audit found the Sheriff is not transmitting net proceeds from the inmate
commissary fund not necessary to meet cash flow needs or current operating
expenses to the County Treasurer, and that payments to deputies for providing
off-duty transportation need better documentation. The county's Senate Bill 40
Board, which provides services for the developmentally disabled, needs to
improve its budget preparation and deposit procedures.
The
audit also noted that the County Collector does not have written contracts with
some drainage districts and that commissions paid to the Collector from the
collection of taxes from the drainage districts are not properly reported.
Timecard and leave procedures for some employees did not comply with county
policies and the County Assessor needs to improve some accounting procedures.
The
complete audit report is available here.