12/30/2021
State Auditor Nicole Galloway announced today that her office has issued a rating of "good" in a regularly scheduled audit of Caldwell County, located in northwest Missouri. A December 2016 audit of Caldwell County also issued an overall rating of "good."
Auditors found that controls and procedures at the Caldwell County Detention Center in Kingston need improvement. The audit found that the Sheriff did not ensure that detention center personnel timely disbursed net proceeds earned from operating the commissary to the County Collector-Treasurer, as required by state law. Of the $287,197 in inmate commissary proceeds disbursed to the County Collector-Treasurer in 2020, much of it was remitted to the county months after it was due. To reduce the risk of loss, theft, or misuse of funds, the audit recommended that commissary net proceeds be disbursed to the County Collector-Treasurer monthly. This is similar to a recommendation from the 2016 audit about the handling of monies by the county's detention center.
The audit also recommended that the County Commission work with other county officials to develop written records management and retention policies to address electronic communications management and retention to comply with state law.
A complete copy of
the audit report can be found here.
