With some notations about segregation of duties, a note auditors make routinely about entities like Jasper County, the county received a clean annual report from outside auditor Gene Mense.
Mense presented the annual audit to the Jasper County Commissioners at their regular meeting on Tuesday.
He said the 40-plus-page report was generally clean with some minor notations about specific county funds.
The one general problem he noted was a lack of segregation of duties among people charged with handling money in the different offices.
Mense noted that in many cases, the same person is collecting money, writing receipts, counting the money and making bank deposits. That creates the opportunity for theft or fraud, but it is frequently unavoidable in smaller governments with limited numbers of employees.
“That finding is the same issue we had last year and it’s pretty prevalent in jurisdictions of this size,” Mense said. “It’s a common deficiency in municipalities that just don’t have enough people to segregate the duties like they should be. It’s just not feasible.”
Mense said the county is doing a much better job of maintaining paperwork and records for the $1.7 million in federal grants it received last year. He said the process of maintaining those records has been improving for a number of years and he credited County Auditor Richard Webster for improving that process.
Mense said he found an account in the county prosecutor’s office containing money from returned checks and other sources that had not had any activity on it for more than a year. He recommended that account be closed and the money disbursed or sent to the Missouri Treasurer’s office for disposal.
He also recommended that more than one person sign the checks in the commissary and the sheriff’s benevolent fund.
The audit covered funds spent from Jan. 1 to Dec. 31 2011.