Audrain County recently received an overall performance rating of “Good” after an audit was conducted by the Missouri State Auditor’s office.
A “Good” rating indicates that the county is well managed. Any findings in the report are followed by recommendations set to be implemented.
One finding needing addressed was also noted in two prior audits. Information shows neither the County Clerk nor the County Commission adequately reviewing financial activities of the County Collector.
According to the report, the County Clerk’s account book does not provide all information needed to perform adequate reviews of the County Collector’s annual settlements.
The County Commission doesn’t document its review of the monthly additions and abatements report.
It also doesn’t document procedures performed to verify the annual settlements.
The audit notes that errors and irregularities could go undetected and there is an increased risk of loss, theft, or misuse of property tax monies going undetected.
In response, the County Clerk is reportedly in the process of compiling a spreadsheet that will enable her to balance with the County Collector.
She and the commission will use the spreadsheet to review the annual settlement for the year ended February 28, 2014.
The commission will then document its review of additions and abatements monthly.
The audit also includes other notable information. It shows the county employing 91 full-time employees and 15 part-time employees on December 31, 2013.
In the additional comments section of the audit, it states “because counties are managed by several separately elected individuals, an audit finding made with respect to one office does not necessarily apply to the operations in another office. The overall rating assigned to the county is intended to reflect the performance of the county as a whole. It does not indicate the performance of any one elected official or county office.”