POPLAR BLUFF, Mo. -- The Butler County collector's office has temporarily stopped taking partial tax payments as it resolves issues raised during a recently released audit.

All the issues raised in the audit were relatively minor and are being addressed, collector Emily Parks said. The items of concern took place during her predecessor's tenure, according to the audit.

"We have made changes moving forward on the recommendations of the auditors," said Parks, who took over March 2.

Ways to resume partial payments, as well as begin online bill pay, are two matters Parks is investigating. She would like to have plans in place by the fall.

The audit found the collector's office did not have sufficient procedures to track partial payments. Issues with partial payments also were found in a June 2012 audit.

Receipt slips were not always issued in a timely basis, and the recording system did not ensure all funds were properly recorded and deposited, according to the recent audit.

Partial payments were being held by the collector's office for about 45 individuals, Parks said. Those residents were given 60 days notice to pick up the funds. The final day was Thursday, she said. Any remaining money will be turned over to the state's unclaimed property division.

Auditors reported about $7,000 in cash was being held by the office for partial payments and another $19,600 was held in a miscellaneous bank account at the time of the review. Of the money in the bank account, nearly $17,600 had not been included in the partial payment ledger, the audit states.

The office was run by the late Brenda Fox until August. The governor appointed Chris Michel, who held the office from Sept. 18 to March 2.

The collector's office also has agreed to stop preparing the tax books for the drainage districts, based on findings by the auditors it was not allowed by state law.

"The county collector is responsible for collecting property taxes for the drainage districts and, as a result, should not prepare the tax books because performing both functions does not provide for adequate segregation of duties," the audit states.

Based on auditors' findings, others changes agreed to by the collector's office include:

• Apply payments to the oldest delinquent taxes first.
• Prepare monthly lists of liabilities for each account, reconciled to the bank balance and investigate any differences.
• Work with the prosecuting attorney to determine how to refund any overages in collections to the appropriate taxing entities, including school districts and the health department. According to the audit, about $30,400 more than allowed by state law was withheld for the Assessment Fund in the year ending Feb. 28, 2014.

The audit also found the county clerk and county commission need to do more to review the financial activities of the county collector. This weakness also was identified in 2012.