Mo. auditor issues Stone County lowest grade

Missouri Auditor Nicole Galloway’s office today issued Stone County its lowest rating.

The “poor” grade indicates the county needs to significantly improve operations, particularly in the collector’s and sheriff’s offices, and it requires immediate attention.

Auditors cited problems in a wide range of offices, including those previously identified in a 2014 audit of the county. A news release pointed to weak electronic data securities across multiple offices.

According to the audit, the collector’s office has not put in place proper procedures for segregation of accounting duties and record keeping. Further, controls do not exist to prevent the collector or others in the office from changing the date of receipts, and documentation for petty cash is not kept, according to the report.

In the sheriff’s office, the audit found multiple types of documentation are not accurately kept, including cash balances and liabilities. Other issues cited include the lack of a physical inventory list for seized property and the deposit of funds into the incorrect account.

Electronic data security is an issue because numerous offices lack adequate password controls to reduce the risk of unauthorized access, according to the report. Many employees are not required to regularly change passwords, and one county commissioner’s computer did not require one, according to the report.

Other areas of concern identified in the audit include fuel use, real estate purchases, and a failure to withhold and report payroll and income taxes for some employees.