County government receives “poor” rating, multiple deficiencies identified
JEFFERSON CITY, MO (Dec. 02, 2015) State Auditor Nicole Galloway today released an audit of Pemiscot County. The audit identified several county funds are in poor financial condition, including the General Revenue Fund, which had a negative balance of more than $1 million. The audit identified concerns in multiple areas related to financial activities, including a lack of supervision over money handled by the offices of the county assessor and the county collector.
Auditors also found the public administrator does not file annual settlements within the timeframe required by law, and the circuit court probate division does not follow up with the public administrator when annual settlements are not filed by their due date. In addition, the county commission did not document whether they held a public hearing on the county’s tax rate for 2014 or whether the rate was approved by the commission.
Though state audits from 2011, 2012 and 2013 have reported similar deficiencies, county officials have not taken steps to address poor budgeting practices or implement basic financial controls such as bank reconciliations or issuing receipts.
The audit, which received a performance rating of “poor,” is available online.
