12/18/2018
JEFFERSON CITY, Mo (December 18, 2018) State Auditor Nicole Galloway today issued a follow-up report of audit findings in Dade County. The progress report outlined the need for continued improvement to accounting processes in the sheriff's office after a May 2017 audit revealed weak record keeping, lack of oversight and missing money.
"My initial review of Dade County found concerns with financial oversight within the sheriff's office and laid out a series of recommendations to ensure funds are properly accounted for by the office," Auditor Galloway said. "While some changes are underway, there is more that needs to be done to ensure basic financial safeguards are in place."
The previous report recommended the Sheriff further investigate approximately $800 in missing money that could not be accounted for during the previous audit. The Sheriff was able to provide additional records for $267 of those funds, but documentation for an additional $528 could not be found.
The Sheriff has shifted some financial responsibilities in an effort to address concerns about oversight, but still does not have a system to ensure independent or supervisory reviews of accounting and bank records. Efforts have also been made to improve processes for depositing and issuing receipt slips for inmate funds and to more quickly deposit and disburse bond money.
The follow-up review found ongoing problems with bank reconciliations and the accuracy of accounting records. The Sheriff continues to not record, deposit or disburse civil and criminal process fees timely and intact. The Sheriff has also continued collecting a drug testing fee not allowed by state law.
In total, auditors identified 11 areas of concern to evaluate during the follow-up review. One recommendation was implemented. For six other recommendations, progress has been made or recommendations were partially implemented. Recommendations for four findings had not been addressed, and no specific plans had been made to act on the recommendations.
A copy of the progress report is available online here.
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