Springfield, Mo. – Missouri State Auditor Scott Fitzpatrick released a performance audit of Webster County that assigned the county a “fair” rating and highlighted a number of weaknesses in financial and administrative controls. While the audit found no evidence of fraud, it identified gaps that could allow money to be lost, stolen, or misused if left unaddressed.
Key findings across county departments
The audit pinpointed several areas needing improvement:
- Webster County Sheriff’s Office: Receipting, recording, and depositing procedures are inconsistent; outstanding checks are not systematically followed up; and staff cannot confirm when the last physical inventory of seized property was performed. The office also fails to reconcile monthly inmate commissary liabilities with bank balances and does not keep cumulative book balances for various accounts.
- Prosecuting Attorney’s Office: Accounting duties are not adequately segregated, supervisory reviews of detailed accounting records are missing, and the office does not prepare bank reconciliations, cumulative book balances, or a monthly liability list. Interest earned on county funds is not being disbursed to the County Treasurer.
- County Clerk’s Office: Receipting, recording, and transmitting money procedures are insufficient. A review found $16,500 in receipts sat for more than a month before being turned over to the County Treasurer.
- Public Administrator’s Office: Staff do not issue receipt slips or log mailed checks, increasing the risk of undetected loss or theft.
- County Collector’s Office: Bank reconciliations are not regularly prepared, and an accurate book balance for the main account is not maintained.
Additional concerns
The audit also uncovered a failure to report personal commissions paid to the County Collector for city‑tax collection. The County Treasurer paid $37,736 in commissions during the fiscal year ending February 29, 2025, but the County Commission was unaware that these payments needed to be reported to the IRS and the Missouri Department of Revenue.
Other issues include mid‑term salary increases for the Sheriff that violate constitutional provisions, inadequate controls over county computer systems, and the absence of a records‑management and retention policy that addresses electronic communications in line with Missouri Secretary of State guidance.
Auditor’s response and next steps
Auditor Fitzpatrick praised the fact that the audit uncovered no fraud and expressed confidence that the county’s officials are committed to implementing the recommendations. “Our report contains recommendations that can put the county on a better path going forward by strengthening their controls and procedures, which will in turn reduce the opportunity for potential fraud to occur in the future,” he said.
The audit report, the first performance review since June 2017, noted that the 2017 audit gave Webster County a “good” rating after significant improvements were made in the clerk’s office and other areas. The current findings suggest that progress has stalled and that renewed focus on internal controls is needed.
What this means for Webster County residents
Improved financial oversight can help ensure that taxpayer dollars are used responsibly and that county services remain reliable. Residents can expect more transparent reporting of county finances, faster processing of receipts, and stronger safeguards against misuse of public funds.
The full audit report is available on the Missouri State Auditor’s website for anyone who wishes to review the detailed findings and recommendations.
Original reporting: KY3 Springfield (local) — read the source article.
