County receives ‘good’ rating in state audit

Posted 11/7/19

By Tim Schmidt Record Managing Editor Warren County officials said they will work to correct areas that were identified as concerns in a state audit. The county received a “good” rating and …

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County receives ‘good’ rating in state audit

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Record Managing EditorWarren County officials said they will work to correct areas that were identified as concerns in a state audit.The county received a “good” rating and overall, commissioners were pleased with the report. Missouri State Auditor Nicole Galloway released the audit report Nov. 9.Concerns that were raised in the audit centered on fuel use, cybersecurity and closed meetings of the Developmental Disabilities Board.The good rating, the second-highest attainable, means the county is well managed and the report contains few findings. In addition, the county has indicated most or all recommendations have already been, or will be, implemented.The scope of the audit focused on the year ending Dec. 31, 2014. The county is audited by the state every two years.“We are very happy with the audit report and the findings are easy to correct,” Southern District Commissioner Hubie Kluesner told The Record.In her press release, Galloway emphasized the need to reduce the county’s cybersecurity risks. Auditors discovered the county does not have adequate procedures in place to protect the county and that county employees in multiple departments do not have separate user identifications and passwords for their computer use. In addition, passwords are not periodically changed, even when there is employee turnover.“Requiring, updating and protecting passwords should be common practice for any government entity in order to protect citizen and community data,” Galloway said in the release. “Despite a similar finding in an audit four years ago, the county has not taken these most basic steps to protect citizen information. County officials have made a commitment to take action and it is our hope that they follow through.”Commissioners last week said they are asking each department to change computer passwords on a more frequent basis and acknowledged a formal policy may need to be adopted.Fuel useSimilar to a prior audit, auditors said the county does not maintain mileage and fuel use logs for the road and bridge department’s gasoline-power vehicles and equipment. It was noted the fuel use is not reviewed or reconciled to the purchases.For 2014, the county incurred gasoline costs of approximately $13,000 for the department, according to the report.The fuel logs are needed, auditors said, to confirm there are no improper billing amounts and to decrease the risk of theft or misuse. Any significant discrepancies would need to be investigated by county officials.Commissioners said they are in the process of implementing the recommendation to require mileage and fuel logs, similar to what is already occurring with the diesel vehicles and equipment.“We need to do a better job of monitoring the gas,” Kluesner said.Development Disabilities Board meetingsThe report revealed the Developmental Disabilities Board does not always follow the Sunshine Law requirements related to closed meetings.According to the audit, the board held three closed meetings in 2014 and did not cite a specific reason for entering into a closed session or document the vote of each board member approved to enter into closed session. In addition, the board discussed some topics in closed sessions that are not allowable by state law.The audit stated the board discussed employee issues such as the mileage reimbursement rate, combining annual and sick leave, approval of overtime for certain employees, health insurance options and salary increases. Also, the roll call votes for two motions made in an Oct. 21, 2014, meeting were not documented in the minutes, auditors said.The Sunshine Law allows boards to discuss matters related only to personnel, litigation or real estate in closed meetings.Commissioners said they have minimal oversight over the board and will ask the board to follow the audit report’s recommendations.Audit


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