JEFFERSON CITY, Mo. — State Auditor Nicole Galloway announced today that her office has completed a regularly scheduled audit of Carter County, located in southern Missouri. The audit released today issued Carter County a rating of “good,” the same rating the county received in a 2016 state audit.
Auditors recommended several measures to improve oversight and accountability for the county’s Senior Citizens’ Tax Board. Carter County taxpayers provide funding for a Senior Citizen Tax Fund, which the county Board oversees disbursements from. The Board provides funding to a senior center that provides services and meals to senior citizens that is operated by a not-for-profit Board. However, auditors found that the Board did not enter into a written agreement with the not-for-profit that operates the Senior Center, did not provide adequate oversight of disbursements, and did not meet at least annually to approve budgets.
The audit recommended that the county enter into written agreements with any entities providing services as required by state law, develop procedures to ensure all disbursements are reviewed and approved by the Board, the approval is documented, and checks are signed by a board member, and conduct meetings at least annually as required by law.
A complete copy of the audit is available here.