05/05/2026
A new audit report from Missouri State Auditor Scott
Fitzpatrick identifies several areas in the Polk County Public Administrator's
Office that require improvement, while also finding other issues Polk County
officials need to address in the Sheriff's Office and with the county's
purchasing procedures. The report gives the county a "fair" rating
and makes several recommendations aimed at improving governmental operations.
"Given the incredibly important responsibility the
Public Administrator has to manage the assets and ensure proper care for
vulnerable citizens, it is disappointing to see so many aspects of how that
office is managed require improvement. At the same time, it is encouraging to
see the current administrator respond positively to our recommendations and
work to correct the mistakes made by the previous administration. I think the
people of Polk County can have confidence that office is now moving in a much
better direction," said Auditor Fitzpatrick.
Fitzpatrick's report found the Public
Administrator did not adequately monitor the financial activity of some wards,
which included making a disbursement from a decedent's estate without required
court approval, not always paying wards' bills on time, and allowing care
facilities to make significant purchases for wards without review.
Specifically, the Public Administrator paid $11,466 to a debt collector from a
ward's estate without a court order, which is a violation of state law. The
administrator also incurred 13 late fees totaling $218, and 1 overdraft
fee of $25, on behalf of 3 wards, and overpaid 16 invoices totaling $1,421 for
3 wards. The report also found the Public Administrator filed 24 settlements
for 14 wards between 41 and 1,173 days late. The report notes there were 12
citations issued by the Circuit Court, Probate Division, on the 14 wards
reviewed. Additionally, the Public Administrator did not segregate accounting
duties or perform adequate documented supervisory review of detailed accounting
and bank records, failed to establish internal controls to ensure receipts were
deposited intact and timely, and did not adequately secure the signature stamp
and electronic signature.
Another finding in the report focuses on the Sheriff's Office
where the audit found office personnel do not maintain a complete and accurate
seized property list, do not conduct periodic physical inventories of seized
property, have not established procedures to dispose of seized property, and
did not maintain disposal forms for all disposed items. A review of the seized
property room did find all items appeared to be properly tagged and identified.
Auditors also selected 5 items
located in the evidence room and were able to find all 5 items on the inventory
list provided, and selected 5 items on the inventory list and were able to
locate all 5 in the evidence room.
"Proper
controls and procedures for seized property are extremely important to prevent
these items that can be weapons and drugs from being stolen or misused. I'm
glad a review of the evidence room found everything was accounted for, but it's
important the Sheriff's Office make improvements to their controls moving
forward and I'm glad to see they are doing exactly that," said Auditor
Fitzpatrick.
Other findings in
the report include the Sheriff's office administrator failing to
prepare a monthly list of liabilities for the evidence account bank balance,
the County Commission authorizing mid-term salary increases to the Sheriff in
violation of constitutional provisions, neither the County Commission nor the
Sheriff soliciting bids for inmate meals and inmate medical services, the
County Commission not soliciting bids for the four vehicles purchased in 2023,
and the county not developing a records
management and retention policy that includes electronic communication in
compliance with the Missouri Secretary of State Records Services Division
guidance.
The complete
audit report for Polk County is available here.
