JEFFERSON CITY (Feb. 3, 2012) – State Auditor Tom Schweich today released the completed audit of Nodaway County.

In the areas audited, the overall performance of the county was rated Good.

Fuel purchases and fuel use are not adequately monitored. The total amount spent on fuel increased 46 percent from 2009 to 2010. The road and bridge department maintains bulk fuel purchase records but does not reconcile them to fuel use records, the assessor's office does not maintain mileage and fuel logs for its vehicle, and neither the sheriff's department nor the road and bridge department reconciles mileage and fuel logs to the amount of fuel purchased. The county clerk cannot verify the amount due on fuel card statements before making payment, because sheriff's employees do not give the fuel purchase receipts to the county clerk.

The recorder of deeds is not charging copy fees in compliance with the written fee schedule and is not charging everyone the same fee or giving everyone equal access to electronic records. Pursuant to an oral agreement, the recorder provides services at a monthly rate to one local abstract company, rather than the $1 per copy charged to other companies, and provides the same company electronic records of all recorded documents on CD at no additional charge.

State law requires all county agreements to be in writing and requires the recorder to collect, in all cases, every fee, charge, or money due the recorder's office. The recorder should establish procedures to ensure rates charged and services provided are consistent for all companies.

The sheriff does not turn over commissary commissions to the county treasury, as required by state law. Instead, the sheriff used $865 of these funds to purchase TASERS, but because this purchase was not handled through the normal county procurement and budget process, it was not approved by the county commission. State law requires all contracts of the county to be in writing, but the county does not have written contracts for its arrangements to board prisoners of other political subdivisions or to board its prisoners with political subdivisions.

The county commission did not maintain official minutes for two closed meetings held in 2009, as required by the Sunshine Law.

The Senate Bill 40 Board did not prepare monthly bank reconciliations, making it more difficult to detect and correct errors.

The Senior Citizens Service Board does not have written contracts with the entities to which it provides funding, as required by state law. In addition, it does not obtain and review financial reports documenting how the funds are spent, so it cannot ensure funds are disbursed properly and used in compliance with state law.

To view the complete county audit report, Citizens Summary and audit rating scale, visit http://www.auditor.mo.gov/press/2012-04.htm

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