Audit recommends improving fiscal procedures in several areas, including inmate commissary and developmentally disabled board
JEFFERSON CITY, Mo. — State Auditor Nicole Galloway today released a regularly scheduled audit of Marion County, located in northeast Missouri. Concerns addressed in the report included procedures related to the inmate commissary and transportation provided by sheriff’s deputies, as well as accounting procedures in other county offices.
The audit found the Sheriff is not transmitting net proceeds from the inmate commissary fund not necessary to meet cash flow needs or current operating expenses to the County Treasurer, and that payments to deputies for providing off-duty transportation need better documentation. The county’s Senate Bill 40 Board, which provides services for the developmentally disabled, needs to improve its budget preparation and deposit procedures.
The audit also noted that the County Collector does not have written contracts with some drainage districts and that commissions paid to the Collector from the collection of taxes from the drainage districts are not properly reported. Timecard and leave procedures for some employees did not comply with county policies and the County Assessor needs to improve some accounting procedures.
The complete audit report is available here.