10/12/2021
State Auditor Nicole Galloway today
released an audit of the Office of the Sheriff for the City of St. Louis. The
audit, which gave the agency a rating of "good," is part of the
ongoing, comprehensive audit of St. Louis City.
The Office of Sheriff consists of 7
units including Criminal and Civil Courts, Civil Service, Prisoner
Transportation, Juvenile Unit, Hospital Unit, Civil Office, and Administration.
As of June 30, 2020, the office employed 158 full-time employees and 1
part-time employee. The last comprehensive audit of the office was conducted in 2010. Auditor
Galloway's Office issued a status report in December 2018 to determine progress made on the audit
recommendations from the 2010 audit shortly after beginning the full city audit
requested by the Board of Aldermen.
"My audit of the St. Louis City
Sheriff's Office found that many audit recommendations have been implemented in
recent years, with several remaining areas that can be improved," Auditor
Galloway said. "Through my comprehensive audit of city departments, we've
identified ways for city government to operate more efficiently and effectively
for taxpayers. I urge all city officials to fully implement our
recommendations."
The audit released today found that
procedures for land tax sale proceeds still need improvement. Office personnel
do not prepare lists of liabilities of money held to be distributed to the
appropriate office or individual and do not attempt to reconcile liabilities to
the balances in the Land Auction Sales Fund. The Sheriff does not have adequate
procedures to follow up on properties sold that have not gone through the
required court confirmation hearing.
As in prior reports, auditors noted a
need for better controls and procedures related to seized property. A review of
the seized property databases revealed that in several cases, the databases did
not match the physical inventory in the property room. Considering the often
sensitive nature of seized property, adequate internal controls are essential
and would significantly reduce the risk of loss, theft, or misuse of the
property. The audit recommends the Sheriff implement a formal process for
performing periodic physical inventories of seized property.
A copy of the report can be viewed here.
