Report No. 2009-134
November 2009
Complete Audit Report
The following findings were included in our audit report of Morgan County.
As similarly noted in our prior report, records and monitoring procedures for county vehicles and equipment and fuel use are not sufficient. The county has not established a written policy regarding allowable use of vehicles and documentation and reporting requirements. Mileage/use logs are not maintained for some vehicles and equipment and no bulk fuel inventory records are maintained. Fuel use is not reviewed or reconciled to fuel billings. In addition, the county does not report taxable benefits associated with county vehicles used for commuting purposes.
Significant problems were noted with the Sheriff's department records and procedures over inmate and commissary monies. Procedures for receipting, recording, and depositing inmate and commissary monies are not sufficient to ensure all inmate collections are accounted for properly. Substantial amounts of U.S. Immigration and Customs Enforcement inmate monies are held in cash, placing these funds at risk of loss, theft, or misuse. The Sheriff's department does not track the profits from the sale of commissary items and does not generate monthly lists of liabilities from the inmate account computer system; consequently, profits and liabilities are not reconciled with cash balances. In addition, the Sheriff's department does not maintain inventory records of prepaid telephone cards purchased and sold to inmates and does not routinely follow up on outstanding checks of the inmate commissary account balance.
Accounting duties in the Sheriff's department are not adequately segregated, and depositing and transmittal procedures for bonds and civil fee monies are not sufficient. In addition, procedures are not in place to routinely identify month-end liabilities and reconcile to the bond bank account.
The County Commission pays credit card statements without supporting documentation for some charges or proper review and approval by county officials and department heads. The county has not executed current contracts with special road districts and does not monitor the districts' use of County Aid Road Trust and Marine Gas Tax revenues. Additionally, the county has not developed a long-term plan regarding the use of Neighborhood Improvement District maintenance levy monies.
Other findings in the audit report relate to property tax system controls, county property records and procedures, and accounting controls and procedures of the Associate Circuit Division, Prosecuting Attorney, and Senate Bill 40 Board.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov