The Missouri State Auditor’s report for Livingston County was released this morning. The report has a GOOD rating, which indicates this entity is well-managed. Findings were noted in four areas.
- County Commission’s Controls and Procedures
- Sheriff’s Controls and Procedures
- Sheriff’s Compensation
- Prosecuting Attorney’s Segregation of Duties
For County Commission Controls and Procedures, the specifics include:
- The County Clerk and County Commission do not review or approve property tax additions and abatements.
- The county has not developed a records management and retention policy that includes electronic communication.
Under Sheriff’s Controlls and Procedures:
- Sheriff’s office does not maintain a complete and accurate seized property inventory listing and does not conduct periodic physical inventories of seized property
- Sheriff’s office does not maintain adequate documentation for civil paper service requests and has not established procedures to ensure timely collection of amounts billed.
Under Sheriff’s Compensation:
- County Commission authorized mid-term salary increases to the Sheriff totaling $12,691 as of August 2024, in violation of constitutional provisions
Prosecuting Attorney’s segregation of duties:
- The Prosecuting Attorney has not adequately segregated accounting duties or performed documented supervisory or independent reviews of the accounting records.
