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Auditor Galloway releases audit of Reynolds County Collector

06/14/2022 - Jefferson City, Mo.

State Auditor Nicole Galloway today released an audit of the county collector and property tax system of Reynolds County, located in southern Missouri. The report received an overall rating of good.  

The audit found the county collector did not properly review fees withheld on utility and delinquent taxes calculated by the property tax system for accuracy and, as a result, the county collector over withheld some fees. The report recommended that the county collector work with the property tax system vendor to ensure fee calculations are corrected and review calculations periodically to ensure they are in accordance with state statute. The audit also recommended better cybersecurity practices related to passwords and user IDs. 

Missouri law requires an audit be performed when a vacancy occurs in a county collector's office. Kathy Hoffmann served as county collector until Oct. 31, 2021, and Denise Smith was appointed to fill the vacancy.

The complete audit of the Reynolds County Collector and Property Tax System can be found here.