Auditor Fitzpatrick gives Moniteau County a "good" rating in new audit report

Missouri State Auditor Scott Fitzpatrick has good news for the residents of Moniteau County as an audit conducted by his office has given the county's government a "good" rating, which is the second highest possible. While the report released today finds the county is well managed in most aspects, it does identify areas in need of improvement in the Moniteau County Sheriff's Office, as well as with the county's Senate Bill 40 Board and the Public Administrator's Office.

"Taxpayers in Moniteau County should be encouraged by the efforts their county officials are making to operate efficiently, accountably, and transparently. This is the second time in as many audits that the county has received a "good" rating, which is good news for the many residents who want a county government that manages their tax dollars responsibly," said Auditor Fitzpatrick. "At the same time there are a few issues in the Sheriff's Office that can be addressed to help minimize the risk of fraud and the county's Senate Bill 40 Board needs to develop a plan for the use of the millions of dollars it has accumulated. I'm hopeful the county will work diligently to put our recommendations into place as quickly as possible."

The audit report found the Moniteau County Sheriff's Office has not segregated accounting duties or performed adequate supervisory reviews of detailed accounting records. The Jail Administrator is primarily responsible for receipting, recording, and depositing receipts; making disbursements; billing for paper service and board bills; reviewing and transmitting paper service and board bill payments collected; and performing bank reconciliations. The Sheriff indicated he reviews the bank statements and monthly reports, but that work is not documented. The report also notes the Jail Administrator does not prepare adequate bank reconciliations for the office's bank accounts and Sheriff's office personnel do not sufficiently follow up on outstanding checks in the accounts.

The report also documents how the Sheriff's Office has not developed inventory procedures to account for snacks, candy, beverages, personal hygiene products, and other items sold to inmates. The failure to have adequate inventory records and procedures could lead to the loss, theft, or misuse of the commissary inventory and related money going undetected. Additionally, the Sheriff's office does not charge and remit sales tax on commissary sales as required by state law. The office also failed to properly store 2024 financial records with the documents being stored in an attic and outdoor shed which caused some of them to become illegible. Finally, the office has failed to comply with state law requiring it to enter into written agreements with other political subdivisions the county regularly boards prisoners for that detail the housing rate and other terms of agreement. During the year ended December 31, 2024, the office billed Cole and Pettis counties approximately $276,000 for boarding prisoners and housed prisoners for other jurisdictions for short periods at no charge under unwritten reciprocal agreements.

Another finding in the audit report identifies the significant cash reserve the county's Senate Bill 40 Board has accumulated without any specific plans for its use. The same issue was identified in the audit report released in 2017. Since that report, which identified a cash balance of approximately $1.5 million, the Board's cash reserve fund has grown to $3.39 million as of December 31, 2024. Revenue from the Board's property tax levy is approximately $300,000 annually. The report notes the County Commission is given the taxing authority to levy a property tax rate to provide services for the developmentally disabled and recommends the Senate Bill 40 Board work with the County Commission to evaluate funding needs and consider reducing the property tax levy or make sure plans for the accumulated cash balance are set forth publicly in the budget document.

Other findings in the audit include the failure of the Public Administrator to file annual settlements timely, the county's electronic communication policy not being in compliance with the Missouri Secretary of State Records Services Division guidance on electronic messaging, and the Sheriff receiving mid-term salary increases in violation of constitutional provisions and state law.

The complete audit report is available here.

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