Report No. 2010-79
July 2010
Complete Audit Report

Findings in the audit of Hickory County

County Disbursements
The county did not solicit bids, retain sufficient bid documentation, or document emergency procurement for several items or services. The County Commission awarded a $45,750 bid to a contractor for courthouse repairs; however, it was not the low bid and the County Commission failed to document its justification for the selection. No records of bulk fuel use are maintained by the Road and Bridge Department. Mileage and fuel logs are not maintained for the Road and Bridge Department vehicles and the Sheriff's vehicle. While mileage and fuel logs are maintained for other Sheriff's office vehicles, the logs are not used to reconcile fuel use to fuel purchases. The Sheriff and some of his deputies use county patrol vehicles for personal use. This use results in both a significant potential liability for the county and unnecessary fuel costs.

Sheriff Controls and Procedures
Accounting duties are not adequately segregated and bank reconciliations are not performed monthly for conceal and carry weapon permit monies. A Sheriff's deputy maintains a bank account for donations for two canine teams, and there is no statutory authority allowing the Sheriff to maintain this account outside the county treasury. The deputy does not issue receipt slips for donations received; adequate supporting documentation for some disbursements, bank statements, and unissued and voided checks were not retained; monthly bank reconciliations are not always performed and documented; and the check register was not accurately maintained for the canine account. Civil processing fees are not receipted or deposited until the related papers are attempted to be served. A $20 booking fee and a $10 to $20 bonding fee is collected from inmates at the time of incarceration, but it appears the Sheriff does not have authority to collect these fees.

Collector and Property Tax System Controls and Procedures
County Collector receipts are not always deposited intact. The County Collector indicated he holds checks received from taxpayers upon their request. Passwords, which restrict access to the property tax computer system used by the County Collector and Assessor offices, are not routinely changed.

Prosecuting Attorney Monitoring Procedures and Payment Agreements
The Prosecuting Attorney is not consistent in monitoring court ordered restitution due from defendants. Newer cases are tracked on the Prosecuting Attorney's computer system, while older cases are not always adequately monitored. In addition, defendants are not required to sign a payment agreement to document the amounts owed and establish a subsequent payment schedule.

Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov