Report recommends improvements to financial processes in sheriff’s office, finds unidentified balances in two county accounts
JEFFERSON CITY, Mo. — Missouri State Auditor Nicole Galloway today released an audit of Madison County. The report found several issues related to financial processes in the sheriff’s office and found two county accounts that include an unidentified balance.
The report recommended better oversight of several accounting duties in the sheriff’s office and found that funds collected are not always deposited or turned over to the county treasurer timely.
The audit also found several issues related to the commissary, which is managed by the sheriff’s office and allows inmates to purchase snacks and personal hygiene items. The audit found an inventory of the commissary is not maintained and sales tax is not charged on commissary sales. Additionally, state law requires proceeds from county jail commissaries to be deposited into the county Inmate Prisoner Detainee Security Fund. However, the profit was left in the commissary account. In response to the audit, the sheriff stated the county will be working with an outside vendor for commissary needs, a change that will address many of the issues identified.
The audit also found unidentified money in two accounts. As of Dec. 31, 2019, the prosecuting attorney’s bad check bank account had $426 of unidentified funds and the recorder of deeds’ account had $2,644 that appears to be money remaining from the prior Recorder of Deeds. These unidentified balances should be resolved or they could increase the risk of loss, theft, or misuse of such funds.
The complete audit report is available here.