Findings point to need for improvements in controls and procedures over property tax system and at several county offices
JEFFERSON CITY, Mo. — Auditor Nicole Galloway today released an audit of Pemiscot County. The report on the county’s government highlighted the need for improvement in various county offices and over the property tax system. The audit gave a rating of “fair” and made several recommendations to county officials to address those concerns.
“Audits identify areas where public resources can be more efficiently and effectively managed,” Auditor Galloway said. “Some of these concerns in Pemiscot County have been brought up in previous audits, so I strongly urge county officials to implement the recommendations so that the taxpayers of the county are better served.”
The audit identified that neither the County Clerk nor the County Commission adequately reviews the financial activities of the County Collector, especially as to the accuracy and completeness of the County Collector’s annual settlements of property taxes. A similar condition was noted in the prior two county audit reports and the prior audit report of the County Collector and the property tax system. In addition, the county has not properly restricted access to the property tax system. Lack of oversight within the property tax system increases the risk loss, theft or misuse of funds will occur and go undetected.
The audit also highlighted concerns with spending from the Tax Maintenance Fund, which is to be used for administrative or operational costs related to the County Collector’s Office. A $15,000 transfer by the County Collector to the General Fund was used in large part to pay for new blinds throughout the courthouse, which is not allowed by law. The audit also recommended the County Collector maintain documentation to support all transfers made from the fund.
The audit also identified concerns with accounting controls and procedures in the offices of the Sheriff, Prosecuting Attorney and County Clerk. In addition, the Public Administrator does not always file annual settlements timely and electronic data in several county offices needs better security.
A copy of the audit can be found here.
