Report No. 2011-20
May 2011
Complete Report
Findings in the audit of the Wayne County Collector
Background
The former Wayne County Collector resigned effective November 10, 2010, and her replacement was sworn in on December 28, 2010. The State Auditor is required by state law to conduct an audit of the County Collector's office after being notified of a vacancy. This audit included the year ended February 28, 2010, and the period from March 1, 2010, through November 10, 2010.
Property Tax System Controls and Procedures
The County Clerk and County Commission do not adequately monitor the County Collector's property tax related activities. The County Clerk should maintain an account book to track property taxes charged, taxes collected, abatements, protested amounts and other tax transactions to verify the County Collector's monthly and annual settlements.
The County Collector over withheld railroad and utility commissions totaling $5,299 for December 2010 and December 2009. Commissions were withheld at 1.5 percent but should have been withheld at 1 percent.
In the areas audited, the overall performance of this entity was Good.*
American Recovery and Reinvestment Act 2009 (Federal Stimulus)
The Wayne County Collector did not receive any federal stimulus monies during the audited time period.
*The rating(s) cover only audited areas and do not reflect an opinion on the overall operation of the entity. Within that context, the rating scale indicates the following:
Excellent:
The audit results indicate this entity is very well managed. The report contains no findings. In addition, if applicable, prior recommendations have been implemented.
Good:
The audit results indicate this entity is well managed. The report contains few findings, and the entity has indicated most or all recommendations have already been, or will be, implemented. In addition, if applicable, many of the prior recommendations have been implemented.
Fair:
The audit results indicate this entity needs to improve operations in several areas. The report contains several findings, or one or more findings that require management's immediate attention, and/or the entity has indicated several recommendations will not be implemented. In addition, if applicable, several prior recommendations have not been implemented.
Poor:
The audit results indicate this entity needs to significantly improve operations. The report contains numerous findings that require management's immediate attention, and/or the entity has indicated most recommendations will not be implemented. In addition, if applicable, most prior recommendations have not been implemented.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov
