Report No. 2011-67
September 2011
Complete Report
Findings in the audit of Harrison County
Sheriff's Procedures
The Sheriff's department secretary receives, records, and disburses all monies; maintains accounting records; writes and signs checks; and prepares deposit slips and month-end bank account reconciliations. To ensure all transactions are accounted for properly and assets are protected, accounting duties must be segregated or periodic, independent supervisory reviews should be conducted.
Receipts are given for monies received for inmate, bond, and telephone cards, but the information is recorded on multiple records, and no one record is complete. The method of payment (cash, check or money order) is not always accurately recorded, and no reconciliation is performed between the various records to the total of receipts and monies deposited.
Inmate monies are held in cash in inmate lockers, and the secretary does not maintain documentation showing when and how inmate checks and money orders were cashed, making it more difficult to ensure all monies are deposited and accounted for properly. In addition, prepaid telephone cards are not properly inventoried, which increases the risk of loss, theft, or misuse of the telephone cards.
Seized Property
The Sheriff's department does not have adequate controls over seized property. The seized property log does not always contain the applicable case number or list the seized property item. We found $50 in cash which should have been returned to the owner in May 2009, and we found that $1,995 had been released without proper documentation. Also, duties are not adequately segregated; all officers have access to the seized property room, and there are no procedures to keep track of who enters the room.
911 Fund
The 911 Fund balance is projected to decline to less than $2,000, and the county has not developed long-range plans for equipment upgrades and related operations. The county has no documentation to support the amounts it transfers from the Law Enforcement Sales Tax Fund to the 911 Fund or amounts charged to other entities for dispatching services. The amounts transferred and charged should be based on a measure of activity or some comparable basis.
Additional Comments
Because counties are managed by several separately-elected individuals, an audit finding made with respect to one office does not necessarily apply to the operations in another office. The overall rating assigned to the county is intended to reflect the performance of the county as a whole. It does not indicate the performance of any one elected official or county office.
In the areas audited, the overall performance of this entity was Good.*
However, the audit revealed several shortcomings within the Sheriff's department.
American Recovery and Reinvestment Act 2009 (Federal Stimulus)
Harrison County 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
