Clark County receives a "fair" rating in audit report released by State Auditor Scott Fitzpatrick

While Clark County may be known for its annual Mule Festival, county officials are being anything but stubborn as they work to implement many of the recommendations made by a routine audit released today by Missouri State Auditor Scott Fitzpatrick. The new report gives the county a rating of "fair" and identifies several areas in which officials can improve the administration of county government.

"While the county doesn't have any alarming issues that need to be addressed, there are several areas in which county officials can improve their oversight of governmental operations. Fortunately, Clark County officials have been willing to work with us in good faith and are putting most of our recommendations into place," said Auditor Fitzpatrick. "With the roadmap the audit provides, Clark County now has a path to make its governmental operations even more effective and transparent."

The audit identified multiple areas in the Clark County Sheriff's Office that can be improved. The office received approximately $83,000 from other counties for the boarding of prisoners during the year ended December 31, 2023, but did not have written contracts with any of those entities, which is a violation of state law. The office also failed to charge sales tax on $56,380 in commissary sales during the year ended December 31, 2023. Missouri law requires the collection of the tax along with its remission to the Missouri Department of Revenue. Additionally, the Sheriff's office does not maintain a cumulative book balance in the accounting records and does not prepare bank reconciliations or monthly lists of liabilities for the general account. The audit found $667 in unidentified money in the account.

The audit also found that controls and procedures need to improve in the offices of the County Assessor, the County Clerk, and the Prosecuting Attorney. Office personnel in the County Assessor's office don't always issue receipt slips for payments received immediately upon receipt, do not always record the method of payment on receipt slips issued, and do not maintain the integrity of receipts slips. Additionally, office personnel had not transmitted $223 in cash receipts to the County Treasurer since the County Assessor took office in September 2021. In the Prosecuting Attorney's office, the audit similarly found that office personnel do not always issue receipt slips for payments received immediately upon receipt. Additionally, the report identified that office personnel do not transmit administrative fees timely to the County Treasurer. In the County Clerk's office, the report found the clerk does not always issue receipt slips. A review of the year ended December 31, 2023, found the clerk did not issue a receipt slip for 8 of the 28 receipts collected.

The audit also found the county needs to improve procedures over capital assets and fuel cards. The county does not have procedures in place to track capital asset purchases and dispositions throughout the year. In addition, county officials have not conducted annual physical inventories or provided inventory lists to the County Clerk as required. The county does not maintain a central list of fuel cards assigned to various departments and employees. Upon request, a list of fuel cards assigned to various departments and county employees was compiled. This list indicated 26 cards were active, but only 24 cards were assigned and accounted for. When this situation was brought to their attention, county officials indicated they were unsure to whom the remaining 2 cards were assigned.

Other findings in the audit include mid-term salary increases to the County Coroner and Public Administrator in violation of constitutional provisions, and to the Sheriff in violation of constitutional provisions and state law, as well as a failure by the Sheriff's office to store backup data at an off-site location, and a failure by the county to develop a records management and retention policy that includes electronic communication in compliance with the Missouri Secretary of State Records Services Division guidance.

The full audit report is available here.