12/20/2021
State Auditor Nicole Galloway
announced today that her office has completed a regularly scheduled audit of
Carter County, located in southern Missouri. The audit released today issued
Carter County a rating of "good," the same rating the county received
in a 2016 state audit.
Auditors recommended several measures
to improve oversight and accountability for the county's Senior Citizens' Tax
Board. Carter County taxpayers provide funding for a Senior Citizen Tax Fund,
which the county Board oversees disbursements from. The Board provides funding
to a senior center that provides services and meals to senior citizens that is
operated by a not-for-profit Board. However, auditors found that the Board did
not enter into a written agreement with the not-for-profit that operates the
Senior Center, did not provide adequate oversight of disbursements, and did not
meet at least annually to approve budgets.
The audit recommended that the county
enter into written agreements with any entities providing services as required
by state law, develop procedures to ensure all disbursements are reviewed and
approved by the Board, the approval is documented, and checks are signed by a
board member, and conduct meetings at least annually as required by law.
A complete copy of the audit is
available here.
