State finds problems with Scott County finances

JEFFERSON CITY, Mo. -- A state audit of Scott County raises questions of accounting problems within the sheriff's department and says guidelines governing the use of department vehicles are inadequate.

The audit, issued Sept. 30, also says the Scott County Commission spent more than budgeted for fiscal years 2000 and 2001, in violation of state law.

Although the county had enough revenue to cover the additional spending of approximately $11,700 in FY 2000 and $285,000 in FY 2001, the commission should have formally amended its budgets to allow for the extra expenditures, according to the audit.

Presiding Commissioner Martin Priggel said the commission would take that step in the future.

Because Scott County lacks its own auditor, State Auditor Claire McCaskill's office reviews the county's finances and operations every four years.

In regard to the sheriff's department, the audit questions the need for Sheriff Bill Ferrell to provide a personally owned fleet of six cars and one motorcycle for department use when the county provides the department with 13 vehicles that appear to be underused. The audit says better documentation is needed to ensure that the sheriff's private vehicles are used only when the county-owned vehicles are unavailable.

Ferrell said better records would be maintained but disputed the notion that the department has more vehicles than needed.

"They are all being utilized to the fullest," Ferrell said.

However, 2nd District Commissioner Jamie Burger said the sheriff's fleet isn't needed.

"We feel 13 cars is more than adequate to serve the needs of the sheriff and the department," Burger said. "We want to make sure county cars are being used to the fullest before he uses any personal cars."

The commission has refused to reimburse Ferrell for mileage incurred using his personal fleet, prompting Ferrell to reimburse himself out of a discretionary fund that, under state law, sheriffs can use as they see fit for expenditures not to exceed $50,000. The audit said that in FY 2001, Ferrell received $57,488 in mileage claims from the fund. However, Ferrell said he didn't exceed his discretionary limit because some of the money came from other sources.

In their official response included in the audit, the commission said "the $50,000 could be better spent buying jail equipment and other supplies."

Can't keep bank account

The audit also recommends that Ferrell turn over to the county money he privately raises for the DARE program from an annual golf tournament. The audit cites an attorney general's opinion that says sheriffs of third-class counties lack the legal authority to maintain a bank account for law enforcement purposes that is independent from the county treasury.

Ferrell, who raised approximately $31,500 for the program during the years covered by the audit, said the money would be properly budgeted by the county in the future.

The audit also calls on Ferrell to end the practice of treating time employees spend transporting convicted offenders to prison as off-duty hours reimbursed by mileage fees rather than as part of the regular duties for which they are already paid. As a result of the practice, compensation paid to deputies, who receive approximately $186 per trip for transporting prisoners, isn't being properly reported for tax purposes.

Ferrell defended the practice but said deputies would be issued forms to report the additional compensation on their taxes.

Among the audit's other findings:

- Salary increases granted to two associate county commissioners under a 1997 state law the Missouri Supreme Court later found unconstitutional should be repaid to the county. Commissioner Walter Bizzell has repaid $11,500 of the $13,400 he owes by not claiming reimbursement for mileage. The other commissioner who received the raise is no longer in office, but the commission said it will discuss repayment with him.

- The prosecuting attorney's office needs better safeguards to prevent theft or loss of money it receives from defendants paying court-ordered restitution. The prosecutor has agreed to better monitoring of the funds.

- The county Health Center Board of Trustees spent nearly $141,000 more than budgeted for FY 2001. The board has agreed to formally amend future budgets to account for extra expenditures.

- In light of a substantial cash reserve, the county's sheltered workshop board should reduce its tax levy. The board said it will consider doing so.

- The sheltered workshop board spent $595 on dinner meetings and $83 for gifts and flowers -- expenses that served no necessary government purpose. The board said it will avoid such expenses.

- The sheltered workshop board on several occasions violated Missouri's open meetings laws by not properly posting meeting times and locations. The board said it will comply with the law.

mpowers@semissourian.com

(573) 635-4608