Auditor Galloway identifies concerns with oversight procedures in audit of Oregon County
Recommendations also made to increase data security and citizen access to government information
JEFFERSON CITY, MO (June 9, 2016
) Missouri State Auditor Nicole Galloway announced today that her office has released its audit of the government of Oregon County. The county, which is located on the Missouri-Arkansas border, received an overall performance rating of “good.”
Auditors raised a number of concerns about accounting procedures in the sheriff’s office, which have been raised in past audits. The sheriff relies on one employee, a bookkeeper, to perform nearly all accounting duties for the office, from receiving and depositing money to making payments and reconciling bank accounts. Without sufficient oversight of that employee’s work, the office faces an increased risk of loss or misuse of funds. Auditors recommended the office establish additional procedures to ensure money is appropriately received and recorded.
“In small offices where one or two employees have a great deal of responsibility, it’s critical that supervisors provide oversight and review,” Auditor Galloway said. “We want to create safeguards against loss or misuse of funds, and I’m encouraged Oregon County is taking our recommendations seriously and instituting new procedures to help protect public dollars.”
Auditors recommended changes to procedures in other county offices as well, including increased monitoring of the county’s fuel use and enhanced password protection measures to prevent unauthorized access to employees’ computers. Auditors also found the county commission violated the Sunshine Law in a number of areas, failing to post notification or agendas for meetings and failing to document reasons for holding a number of closed sessions.
The complete audit report can be found online here