State Auditor Nicole Galloway notes 'concerns' in Perry County audit

State Auditor Nicole Galloway issued an audit of Perry County government Monday, Nov. 14, giving the county a rating of "fair", because of "several areas of concern," specifically in reference to critiques of the sheriff's office, county collector, public administrator and county clerk.

The "fair" assessment constitutes a lower rating than that given by Galloway in a 2018 audit of the county.

Sheriff

State Auditor Nicole Galloway, who will leave office in January, rates Perry County as "fair" after a recent audit of county government.Charlie Riedel ~ Associated Press, file

The audit, according to a release from Galloway's office, "found controls and procedures need improvement in the sheriff's office, which collected approximately $289,000 in various fees in 2021. The Sheriff has not adequately segregated accounting duties or performed adequate supervisory reviews of detailed accounting records. Proper segregation of duties is necessary to ensure transactions are accounted for properly and assets are adequately safeguarded. Auditors also found that the Sheriff's office does not disburse commissary net proceeds to the county treasurer for deposit into the Inmate Prisoner Detainee Security Fund as required by state law, nor prepare adequate bank reconciliations and a monthly list of liabilities for the commissary account."

Longtime Sheriff Gary Schaaf led the sheriff's office from 1992 until his retirement Sept. 30. His 30-year tenure ended via a mediated agreement with Perry County Commissioners that included, Schaaf indicated, a financial settlement. Schaaf's retirement concluded a pay dispute lawsuit the sheriff had filed against county administration.

Detective Jason Klaus, who had served the sheriff's office for more than 20 years, was appointed Oct. 13 by county commissioners to succeed Schaaf through Dec. 31. Schaaf sent a letter of recommendation to the commission endorsing Klaus.

County Collector

The collector, Galloway contended, "improperly reimbursed himself $1,480 from the Tax Maintenance Fund for television service for all the offices in the courthouse. State law requires that Tax Maintenance Funds be expended for administration and operation costs of the County Collector's office. Because television service is primarily personal and not related to costs or expenses incurred in the office of the County Collector, the disbursements are not an appropriate use of these funds."

Rodney Richardet is the incumbent county collector.

Public administrator

Auditors in Galloway's office recommended better controls and procedures in the office of Public Administrator Tamara Tarrillion — an office responsible for the financial activity of 87 wards and estates as of the end of 2021.

"Office personnel do not issue receipt slips for checks received in the office and do not always document checks received on the receipt log. In addition, some checks and money orders are not endorsed until the weekly deposit is prepared. Failure to implement adequate receipting, recording, and depositing procedures increases the risk that loss, theft, or misuse of money received will occur and go undetected," the release stated.

County clerk

Galloway's office said "the county clerk failed to file certified copies of the county's 2021 and 2022 budgets with the State Auditor's Office as required by law."

Jared W. Kutz is Perry County clerk.

Galloway, who ran unsuccessfully for Missouri governor in 2020, became state auditor in 2015 and was reelected in 2018. She chose not to seek reelection this year and will be succeeded in the auditor's job in January by current state treasurer Scott Fitzpatrick.