Audit reveals lax record keeping in Dunklin County, including sheriff's office

Audit reveals lax record keeping in Dunklin County, including sheriff's office

DUNKLIN COUNTY, MO (KAIT) - A recent audit revealed problems in the way Dunklin County manages its books, including in the sheriff's office.

Missouri State Auditor Nicole Galloway released the results of an audit Monday describing "numerous issues with accounting records maintained by the sheriff's office, particularly in the commissary.

The audit found 500 active commissary accounts for people listed as "current inmates." The jail, Galloway pointed out, can only house 174 inmates at a time.

Proceeds from commissary sales were also not deposited into the Inmate Prisoner Detainee Security Fund, as required by law.

Instead, auditors said $14,000 was "inappropriately held, instead of being refunded to the inmates upon their release."

Auditors also noted the county collector-treasurer "lacks procedures to ensure all property tax receipts and disbursements are accounted for properly."

The audit revealed the collector-treasurer has not prepared annual settlements of property taxes since taking office in April 2009, "even though the issue had been identified in prior audits."

Galloway said the county clerk prepared a number of settlements when the collector-treasurer failed to do so.

"Because the clerk prepared the settlements, the regular review process did not occur as intended, resulting in one settlement incorrectly reporting that $58,000 more had been spent than collected," the audit stated. "The county commission also failed to review the settlement, so the error was not discovered prior to the audit."

Auditors also noted the prosecuting attorney's office clerk has not prepared monthly bank reconciliations since June 2014.

When audit staff prepared a list of liabilities they found the liabilities exceeded the bank balance by $2,682.

The office's personnel also "do not prepare lists of unpaid restitution and do not proactively identify and follow up on cases with unpaid amounts," the audit stated.

Dunklin County received an overall performance rating of "fair."

To read the audit in its entirety, click here.

In March, a former public administrator of Dunklin County was found to have used funds to purchase pet supplies, according to an audit.

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