Missouri State Auditor Nicole Galloway released a follow-up report Monday of the October 2014 audit of Texas County, which gave it a “poor” rating. The follow-up report was scheduled to determine the county’s implementation of recommendations.
“Professionalism, accuracy and accountability of county government is essential for the efficient use taxpayer resources,” Galloway said. “Texas County government is taking steps to remedy the issues auditors found, but has not fully implemented the recommendations. Safety and security of county finances is ultimately a responsibility to the citizens of Texas County. Full attention to the audit findings will provide the sound fiscal confidence local taxpayers deserve.”
After the original report, the state auditor’s office followed up on six findings and 26 points. As of the follow up, 11 points remained partially implemented or in progress by the collector-treasurer, public administrator, prosecuting attorney and sheriff. The audit covered the two years ending in December 2012.
The county commission has fully implemented its recommendations, including improving approval of public minutes, solicitation and contracting of bids, IT security practices and payroll processes.
The majority of financial recommendations were implemented by the collector-treasurer to date. Remaining issues include proper bank reconciliations, improved accounting of receipts, monitoring deposit overpayments, maintain full records of refunds issued and establishing proper property tax procedures.
The public administrator has implemented bank account reconciliations, disbursement documentation and fee schedule recommendations. The timely filing of annual settlements and orderly distribution of deceased wards of the county remain in progress. The associate circuit court’s probate division and the public administrator continue to work on the proper filing of annual settlements and remittance of fees to the county treasury.
Proper accounting procedures have been partially implemented by the prosecuting attorney. The office is in the process of reconciling the cash balance and tracking court-ordered restitution and disposition and receipt of all bad check complaints. Additionally, the office is in the process of establishing procedures to routinely investigate outstanding checks.
The sheriff has implemented maintenance of complete and accurate seized property inventory. Remaining to be completed, but in progress, are segregating accounting duties properly and the reconciliation of the commissary bank accounts.
Texas County government is taking steps to remedy the issues auditors found, but has not fully implemented the recommendations.”