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Auditor Galloway releases Butler County Collector follow-up report

JEFFERSON CITY, MO (Nov. 13, 2015) Missouri State Auditor Nicole Galloway has released a follow-up report on the Butler County Collector and Property Tax System. The original audit was issued in April 2015 and earned an overall performance rating of “poor.”

The State Auditor’s Office is required by law to conduct an audit of a county collector’s office if that office experiences a vacancy. A vacancy occurred upon the death of Butler County Collector Brenda Fox in August 2014. Chris Michel was appointed to fill the position in September 2014 and served for six months until newly-elected County Collector Emily Parks took office in March 2015.

This original audit covered the audit period from the prior year through the date of the vacancy. The follow-up report, which does not include an overall rating, highlights the steps the current Butler County Collector has taken to implement audit recommendations and notes areas where concerns remain.

For follow-up reporting purposes, audit findings are prioritized and selected recommendations are evaluated and ranked as implemented, in progress, partially implemented or not implemented.

In the Butler County Collector and Property Tax System follow-up report, all 13 findings and recommendations from the original audit report were evaluated. At the time of the follow-up review, eight recommendations had been implemented, including a recommendation related to concerns with the former county collector charging commissions and fees for delinquent drainage district tax collections in violation of state law, and a recommendation to prepare a monthly list of liabilities for the office’s main bank account. Three recommendations were in progress, including one related to the office’s handling of tax books for drainage districts. Two recommendations were partially implemented, including one to restrict property tax system access to certain personnel.

The follow-up review was primarily conducted in August and September of 2015. The information in the report is deemed accurate through that time.  A link to the complete follow-up report is available here.