By Tim SchmidtRecord Managing EditorThe Warrenton license office is one of four in the state to receive a “good” rating from the Missouri State Auditor’s office.The only findings released in the audit report focused on sales tax transactions and the no fee identification log.The scope of the audit covered the July 1, 2014-June 20, 2015, fiscal year.The “good” rating means the Warrenton office is well managed and that the report contains few findings. The office also has indicated most or all recommendation have already been, or will be, implemented.The office is managed by Wentzville Agency Management, LLC. In the report, John Harris II is listed as the contract manager and Tracey Helfer is the office manager.The company was awarded the state bid May 23, 2014. For the fiscal year ending June 30, 2015, the office collected and remitted $6,076.431 to the Missouri Department of Revenue, and retained processing fees totaling $158,097, according to the audit report.In addition, the office agreed to return 5 percent of its processing fees for the fiscal year, which totaled $7,925.Other license offices to receive a similar audit rating were Carthage, Kirksville and St. Charles. A “fair” rating was issued to the Monroe City office.The most common improvements cited in the audit reports were related to maintaining documentation and approval for void transactions, reconciling deposits to receipts and accuracy of sales tax transactions.“Although the license offices audited range in size and location, there are several similarities in the types of findings identified. In addition to these five offices correcting errors, it is my hope other license offices across the state will use this information to review their own practices and procedures to make improvements, especially in the most common areas noted in these reports,” State Auditor Nicole Galloway said in a release.In the audit of the Warrenton office, it was discovered staff did not retain sufficient documentation to support the purchase prize for five of 44 transactions reviewed. For the five transactions, the purchase price used was questionably low, but staff did not obtain a notarized bill of sale to support the purchase price.Auditors determined the purchase prices for the five transactions were $12,001 lower than the estimated fair market value, resulting in a $806 reduction in taxes collected.In addition, the audit found staff had incorrectly applied a credit amount for one of the 18 applicable transactions reviewed. The transaction resulted in a $273 reduction in taxes collected, according to the report.Auditors also recommended the license office ensure all no fee ID transactions are properly recorded on the office log, as required by the department of revenue.The audit report stated five of the 16 IDs issued between Jan. 1 and June 8, 2015, were not listed in the office log. The no fee IDs are issued at no cost to the holder to replace those previously purchased for reasons such as misspellings or not being legible printing.In response to the auditor’s recommendations, the license office said it will better train the staff as some of the mistakes were attributed to new employees.Audit Results