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Galloway releases audit of Macon County

  

Report recommends improvements to personal property assessment procedures, other county government operations; audit gives rating of ‘fair’

JEFFERSON CITY, Mo. — State Auditor Nicole Galloway has released an audit of Macon County, located in north central Missouri. The report, which gives a rating of “fair,” makes several recommendations to improve efficiency in county government operations.

“Audits help local governments better serve citizens by pointing out areas where taxpayer dollars can be more effectively used,” Auditor Galloway said. “I encourage Macon County officials to move forward with the audit recommendations to benefit county residents.”

The audit found inconsistencies with procedures regarding the assessment of personal property. The county assessor waived penalties for some taxpayers who declared personal property items after the March 1 deadline, but not for others; and did not retain personal property assessment lists signed and submitted by taxpayers as required by state law.

The report discussed improvements needed in controls and procedures in the sheriff’s office, including preparation of a monthly list of liabilities for the inmate commissary account, periodically performing a documented physical inventory of seized property, and ensuring an inmate’s remaining account balance is refunded upon release.

The audit also found the county collector’s office needs to improve various controls and procedures; the public administrator did not always file annual settlements and status reports timely; the county assessor and county collector need better electronic security controls; and the county commission needs to develop certain electronic records management and retention policies.

A copy of the audit can be found here.