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YELLOW SHEET Office of the State Auditor of Missouri |
November 15, 1999
Report No. 99-109
Missing funds were discovered as a result of an audit conducted by our office of the Butler County Sheriff's Inmate and Commissary Accounts.
Inadequate internal controls and a lack of oversight of the inmate and commissary accounts allowed a shortage of $10,217 to occur in the Inmate Account.
As of December 31, 1998, at least $3,082 was being held for inmates and $11,033 was due to the Commissary Account. However, the reconciled bank balance in the Inmate Account was only $3,898, creating a $10,217 shortage. Part of this shortage accumulated during the period March 1, 1998 through December 31, 1998, when $5,017 of inmate monies recorded as received, was not deposited.
Receipt slips were not reconciled to the amounts transmitted for deposit to the Inmate Account. From March 1, 1998 through December 1998 receipt slips issued totaled $5,107 more than amounts deposited. After January 1999, when our audit of Butler County began, the receipt slips substantially agree to deposits.
Commissary sales were not reported on a timely basis and sales of approximately $11,000 were not reported at all, which helped to conceal the shortage of inmate monies.
Information gathered during our review has been turned over to law enforcement authorities. The State Auditor recommended the Sheriff work with law enforcement officials regarding any criminal prosecution and to obtain restitution of the missing funds. The Sheriff responded that he will have this investigated by the Missouri State Highway Patrol.
