Auditor Fitzpatrick gives Linn County a rating of "good" in audit released today

A new audit report released today by Missouri State Auditor Scott Fitzpatrick gives Linn County a rating of "good" while finding a few issues that need to be addressed in the offices of the Sheriff and the Prosecuting Attorney. The "good" rating is the second highest rating given by the State Auditor's Office and indicates the county is well managed and officials are already working to implement the recommendations contained in the report.

"While both the Linn County Sheriff and Prosecuting Attorney need to make some improvements to the accounting controls and procedures in their respective offices, this report is reflective of a county government that is operating in a manner that is transparent and accountable to the people it serves," said Auditor Fitzpatrick. "It's also encouraging to see county officials who are willing to implement the recommendations made in our report that will enable their county government to operate even more effectively and efficiently."

The review of Linn County was part of a regularly-scheduled audit that primarily looked at the year ended December 31, 2023. The report found the Sheriff's office needs to improve its accounting controls and procedures as the office does not ensure personnel prepare accurate monthly bank reconciliations, maintain accurate book balances, or properly monitor its bank account. A review of 2023 deposits found the office made 1 to 3 bank deposits each month, regardless of the total receipts collected. As a result, cash and checks are sometimes held for extended periods of time, which increases the risk that loss, theft, or misuse of money received will occur and go undetected. Additionally, a review of monthly bank reconciliations for 2023 determined the ending reconciled balances were understated by amounts ranging from $117 to $6,220 for 7 months and overstated by amounts ranging from $50 to $4,543 for 4 months. Only 1 month was accurate. The office also failed to enter into written agreements with other counties or cities that provide prisoner board for the county, which is a violation of state law. 

The audit similarly found accounting controls and procedures in the Prosecuting Attorney's office need improvement. The Prosecuting Attorney did not reconcile the bank accounts during the year ended December 31, 2023. Instead, on January 22, 2024, the Prosecuting Attorney performed bank reconciliations for all 12 months for the restitution account after the initial site visit from the State Auditor's Office. The report also found the Prosecuting Attorney does not maintain a list of outstanding restitution balances. The Prosecuting Attorney indicated he tracks outstanding restitution in individual spreadsheets and a review of those individual spreadsheets determined outstanding restitution balances totaled $67,742 as of December 31, 2023. The report notes that a complete and accurate list of unpaid restitution would allow the Prosecuting Attorney's office to more easily review the amounts due, take appropriate steps to ensure amounts due are collected, and determine disposition of any amounts considered uncollectible. 

The final finding in the report notes the County Commission authorized mid-term salary increases totaling $11,685 to the Sheriff in violation of constitutional provisions. Article VII, Section 13, of the Missouri Constitution prohibits an increase in compensation for state, county, and municipal officers during their term of office. 

A previous audit released in 2016 also gave Linn County a rating of "good." A complete copy of the current audit of Linn County is available here.