Missouri’s audit of Linn County includes three findings. The State Auditor’s office completed the audit of the year ending December 31st of 2023. The audit includes an evaluation of the county’s internal controls over significant management and financial functions. They also evaluated the county’s compliance with certain legal provisions.
The findings include:
The Sheriff’s office personnel do not deposit timely. A review of 2023 deposits found the office made 1 to 3 bank deposits each month regardless of the total receipts collected. This resulted in the account being overdrawn three times that year and a $36 overdraft fee in December of 2023.
The Sheriff’s office has implemented policies and procedures for timely deposits and reconciliations.
The Prosecuting Attorney did not reconcile the bank accounts during the year ended December 31, 2023. The reconciliation was performed in January 2024 for all 12 months, after the initial site visit from the State Auditor’s Office. The Prosecuting Attorney does not maintain a list of outstanding restitution balances. The auditors compiled a list of unpaid restitution from individual restitution spreadsheets as of December 31, 2023, and determined outstanding restitution balances totaled $67,742.
The Prosecutor’s office agreed to promptly implement the auditor’s recommendations.
The County Commission authorized mid-term salary increases totaling $11,685 to the Sheriff in violation of constitutional provisions.
The County Commission is taking the auditor’s recommendations under advisement.
Despite the findings, the overall performance for Linn County in 2023 was GOOD.
