11/30/2021
State Auditor Nicole Galloway
released today her regularly scheduled audit of Harrison County, located in
northwest Missouri. The report, which rated county operations as
"good," is the first audit of the county since a November 2015 audit, which resulted in a rating of "fair."
The audit found that the procedures
for complying with the Sunshine Law and maintaining minutes of County
Commission meetings need improvement. The commission generally met twice per
week, but meeting minutes did not always contain sufficient detail of actions
taken. In some cases, the commission did not make specific reference to the
section of law allowing the closure of a meeting when voting to go into closed
session.
The Public Administrator and
Sheriff's Office were found lacking in adequate password controls to reduce the
risk of unauthorized access to computers and data. Employees in these offices
were not required to change passwords periodically. The commission and both
offices indicated that they would implement the audit's recommendations
concerning electronic data security.
Auditors also recommended several
areas for improvement in the Sheriff's Office and the Ex Officio Recorder of
Deeds' Office related to accounting controls and procedures.
A complete copy of the report is
available here.