State auditor outlines several concerns in Wayne County audit

An audit from the office of State Auditor Nicole Galloway has identified concerns with county government operations in Wayne County.

The audit, released Monday, gave Wayne County a rating of "fair." Reports produced from the state auditor's office rate government entities on a four-tiered scale with "fair" as the second-lowest score possible and "excellent" the highest.

"Government officials are responsible for safeguarding taxpayer dollars," Galloway said in a statement. "In Wayne County, our audit found several instances where safeguards were not in place, putting those resources at risk."

Many findings in the audit originated from the County Collector's Office. The audit found the collector did not prepare and file an annual settlement for the years ended Feb. 29, 2020, and Feb. 28, 2021, as required by state law. Because the annual settlements were not filed, the county commission cannot verify the collector's accounts.

Among others, the audit also found the following weaknesses in County Collector's Office procedures: monthly bank reconciliations were not prepared adequately or timely, accurate book balances were not maintained for all bank accounts, distributions to political subdivisions were not always timely in accordance with state law.

According to a release from Galloway's office, the audit also found the county clerk does not maintain an account book or other records summarizing property tax charges, transactions and changes.

In addition, the audit reported the offices of the sheriff and prosecuting attorney need to improve accounting controls and procedures.

The report also found controls over computers in some county offices were not sufficient. The county also has not developed records management and retention policies regarding electronic messaging in compliance with established guidelines, according to the release from Galloway's office.

"I urge Wayne County officials to implement the recommendations of the audit to better protect [taxpayer] resources," Galloway said in a statement.

See a copy of the Wayne County audit at www.auditor.mo.gov/AuditReport/ViewReport?report=2021109&token=4484943614.