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.
