06/07/2022 - Jefferson City, Mo.
State Auditor Nicole Galloway announced today that her
office has issued a rating of "good" in a regularly scheduled audit
of Worth County, located in northwest Missouri. A September 2018 audit
of Worth County gave the same rating.
Auditors found that the Prosecuting Attorney's office
does not issue receipt slips for all money received, and that the spreadsheets
the office sends to victims and defendants showing current restitution accounts
receivable balances are not always accurate. The Recorder of Deeds has not
established proper procedures for receipting and recording money received, and
the office also does not perform adequate bank reconciliations and does not
prepare a monthly list of liabilities. The audit also found that since the
current Sheriff took office in January 2021, a complete and accurate seized
property evidence log has not been maintained and a physical inventory of
seized property has not been performed.
The audit also found that because electronic data
security controls over county computers are not sufficient, county records are
not adequately protected and are susceptible to unauthorized access or loss of
data. In addition, the county has not developed a records management and
retention policy in compliance with state guidelines.
In their responses, county officials said they would
implement the audit's recommendations to address the findings.
A
complete copy of the audit report can be found here.
