New report from State Auditor Scott Fitzpatrick provides roadmap for Bates County officials to improve several aspects of county government

A new report released today by Missouri State Auditor Scott Fitzpatrick gives officials in Bates County recommendations to improve several aspects of county government. The regularly-scheduled audit, which does not include a review of the Bates County Sheriff's Office, gives the county a rating of "fair."

"It's clear there are a number of areas where Bates County officials can improve the way they operate to provide greater efficiency and transparency for taxpayers, and more than one of these issues have been identified in previous audits," said Fitzpatrick. "Our report gives the county recommendations to correct each problem we identified. While  I appreciate county officials have indicated agreement with most of the findings and their intention to implement the corresponding recommendations, there are multiple issues the county did not agree to correct and one finding in the County Prosecutor's office which has been included in every audit of the county for 27 years, and I call on the county to step up and correct these deficiencies as well."

One of the findings in the audit report focuses on how the Prosecuting Attorney's Office procedures have resulted in some crime victims not receiving the restitution payments they are owed. The report documents how, as of December 2023, the Prosecuting Attorney was holding and planned to improperly disburse at least $2,000 to victims other than those intended. The Prosecuting Attorney also improperly disbursed unclaimed court-ordered restitution to victims other than those intended totaling $17,386, in June 2021. The report recommends the Prosecuting Attorney's Office disburse restitution in accordance with a court order and that any unclaimed restitution be turned over to the Missouri State Treasurer's Unclaimed Property Division in accordance with state law. This finding is similar to ones made in previous audit reports dating back to 1997.

The Prosecuting Attorney's Office also modified the sentences of two defendants to collect $2,544 in fines in lieu of court-ordered community service. While the sentence modifications were approved by Missouri Department of Corrections, Division of Probation and Parole, those entities were not aware the modifications were not approved by the Presiding Judge and the Prosecuting Attorney does not have authority to collect payments in lieu of community service without court approval. Additionally, the audit found the Prosecuting Attorney's Office does not perform adequate bank reconciliations and does not prepare a monthly list of liabilities for the fee account. In a review of the account, office personnel could not identify liabilities totaling $4,355 and could not explain why a list of liabilities is not prepared.

The report also found the Prosecuting Attorney's Office violated the law by maintaining the Administrative Handling Cost Fund outside the county treasury. In addition, the Prosecuting Attorney has not prepared a budget for this fund and disbursements totaling $3,369 made during the year ended December 31, 2023, were not made through the county's normal disbursement process. The report recommends the Prosecuting Attorney transfer the balance of the fund to the County Collector-Treasurer and close the account.

Another finding in the audit details how the County Commission and the Senate Bill 40 Board do not adequately monitor the board's budget to actual receipts and disbursements. For the year ended December 31, 2023, actual disbursements exceeded the board's budgeted disbursements for the Senate Bill 40 Board Fund by $169,509. The County Commission and the board did not prepare a budget amendment for the excess disbursements even though state law prohibits counties from spending more than budgeted and provides guidance on when budget amendments are allowable.

The report also documents how the County Clerk improperly calculated Assessment Fund withholdings. As a result, the County Collector-Treasurer over withheld Assessment Fund commissions by $14,566 and disbursed less funds to political subdivisions during the settlement year ended February 29, 2024.

Additionally, the report found the Recorder of Deeds does not prepare bank reconciliations or prepare monthly lists of liabilities, and does not maintain a check register or book balance. The audit found $6,671 in unidentified money in the account maintained by the Recorder of Deeds. Upon further review, the audit attributed $6,627 of the unidentified balance to recording fees that should have been disbursed to the county Recorder User Fee Fund maintained by the County Collector-Treasurer.

Other findings in the audit include a mid-term salary increase for the Sheriff that violates constitutional provisions, a failure by the County Commission to consistently comply with the Sunshine Law, the lack of written contracts with two entities funded by the Senior Citizens' Services Board, a failure to develop a records management and retention policy that includes electronic communication, and inadequate controls over county computers.

The complete audit of Bates County can be found here. The audit of the Bates County Sheriff's Office will be released as a separate report in the coming months.