Report No. 2009-31
April 2009
Complete Audit Report
The following findings were included in our audit report on Wright County:
Although prior audit reports have addressed the inadequacy of the Sheriff’s accounting controls and procedures, significant weaknesses still exist. Monthly reconciliations between the accounting records and bank statements for the Sheriff's 2 accounts have not been adequately performed for several years. Procedures to account for monies received need improvement. Additionally, accounting duties are not adequately segregated, fees are not disbursed timely to the County Treasurer, and errors were identified on monthly reports. Further, procedures to account for seized property are not adequate. Due to the poor records in the Sheriff's department, we were unable to determine if all monies were properly accounted for and distributed.
Several weaknesses were identified in the Prosecuting Attorney's office. Reconciliations are not properly performed on the Prosecuting Attorney's 2 bank accounts. At September 30, 2008, the bad check bank account and the restitution bank account had unidentified funds of approximately $19,000 and $3,000, respectively. Additionally, accounting duties are not adequately segregated. Monies received, blank checks, and receipt slips are not stored in a secure location, and a system to account for the disposition of all bad checks submitted to the office for collection has not been established. Due to inadequate accounting procedures and controls we were unable to determine if all monies were properly accounted for and distributed.
The procedures to account for fuel used by the Assessor and the Sheriff's department are lacking and mileage logs are not maintained for some county vehicles. Fuel usage logs are not reconciled to bulk fuel purchases. Additionally, one sheriff deputy lives outside of the county and drives his patrol vehicle home, which may not comply with department policy.
Changes to the tax books are not reviewed and approved by the County Commission. Additionally, the composition of tax receipts is not reconciled to the composition of deposits. Refunds issued in cash are not properly documented and some refunds are not made in a timely manner.
Also included in the report are recommendations related to budgets and financial reports, disbursement records and procedures, capital asset records and procedures, and the Public Administrator, Circuit Clerk and Ex Officio Recorder of Deeds, Associate Circuit Court, Juvenile Detention Center and Juvenile Office, and Senate Bill 40 Board.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov
