The Missouri State Auditor issued a report for Holt County late last month that rates the county’s overall performance as “fair.”  Auditors say they found “serious shortcomings” within the Sheriff’s Department.
 In a summary of its findings, the Auditor’s Office says that due to poor accounting records, they were unable to determine if all monies in the Sheriff’s department were accounted for properly.  Specifically, the report said the department was unable to account for at least $700 in fees that were collected for conceal and carry weapons permits but were not turned over to the county.  Also unaccounted for, the report says, was $1,710 in receipts from the sale of prepaid phone cards the Sheriff’s department sells to inmates.  Auditors also found that accounting duties in the Sheriff’s department are not adequately segregated, and that voided receipt slips and checks were not always maintained.
 The report was completed last year and was issued last month.  Holt County Sheriff Scott Wedlock says many of the issues cited in the audit report pre-date his time in office and have been – or are being – corrected.  (play audio  :29)
 In his written response to the report, Sheriff Wedlock says at least two of the Auditor’s eight recommendations had already been implemented.  He says when he came into office, there was no account in which to deposit the conceal-carry fees, but that an account has now been created and they have identified most of the unaccounted for fees that were collected in 2009.
 In addition to the Sheriff’s Department, auditors found other issues. The report says neither the Sheriff’s Department nor the Road and Bridge Department adequately record and monitor fuel purchases and use.  They found 2,700 gallons of fuel purchases by the Road and Bridge Department were not recorded in fuel logs in 2010.
 The report also said adequate procedures were not in place to ensure property records are complete enough to meet statutory requirements and determine insurance needs. 
 The report noted that the county’s personnel policy had not been formally updated since November 2003, but some policy changes have been documented in county commission minutes.  While county policy does not allow for sick leave to be paid upon termination, one employee was paid $375 for 19 hours of unused sick leave.
 The audit also found that the Senior Citizens Service Board did not have written contracts with 12 entities to which it proved funding, as required by state law.
 Holt County officials, in written response to state auditor, said they were working to implement suggestions of the State Auditor and to correct issues found in the report.