Missouri State Auditor Nicole Galloway’s office recently gave the Cooper County Collector’s Office a ‘good’ rating.

Missouri State Auditor Nicole Galloway’s office recently gave the Cooper County Collector’s Office a ‘good’ rating.
This audit was performed recently, which had to be completed under law after the death of former Cooper County Collector Carol Nauman.
According to a release from the auditor’s office, the audit found concerns with the procedures used to balance the county collector's bank accounts and transmit money between accounts. The audit also found an inadequate review process for annual settlements, which leads to increased risk for undetected loss, theft and misuse of property tax dollars.
The audit gave recommendations for the collector’s office that will be quickly acted upon.
“Reconcile the available cash balance to a monthly listing of liabilities for all accounts, and promptly investigate and resolve any differences. In addition, attempt to identify unidentified monies. If unidentified monies cannot be identified, dispose of them in accordance with state law. Establish procedures to timely transmit monies for credit card collections from the credit card account to the general account. Establish procedures to routinely investigate outstanding checks. Old outstanding checks should be voided and reissued to payees that can be readily located. If the payee cannot be located, the amount should be disbursed in accordance with state law,” stated recommendations by the auditor’s office.
Cooper County Collector Diana Thomas responded and is working diligently to make the necessary changes.
“I agree and will begin doing this by January 1, 2016, after I attempt to identify differences. I will attempt to identify all monies and dispose of any unidentified monies according to state laws. I will ensure all credit card collections are transferred at least monthly. I have already turned over the 24 checks cited by the auditors to the state and I will establish procedures to routinely investigate checks in the future,” Thomas stated.
The audit recommended certain procedures for the Cooper County Commission and Clerk’s office.
“The County Clerk maintains a complete and accurate account book with the County Collector. In addition, the County Clerk and County Commission should use the account book to review the accuracy and completeness of the County Collector's annual settlements,” according to the audit.
The county clerk and commission agreed and plan to implement the recommendation.
“The County Clerk and County Commission will work together to develop an accurate account book and develop adequate procedures to review annual settlements,” according to county officials.
A rating of ‘good’ is the second highest rating that a county can receive for an audit.
“This audit was primarily a review of the office of the Cooper County Collector. I am pleased the rating of this audit was GOOD. The audit states that a “Good” rating indicates this entity is well managed. I believe that this Good rating is reflective of the diligent work performed by Carol and her staff. There are a few findings indicating the County Collector’s office needs improvements. However the amounts pointed out in the audit are small in comparison to the millions of dollars the County Collector is responsible for. This audit makes it clear that Carol was meticulous with her office.,” Cooper County Clerk Darryl Kempf said.
A vacancy occurred in June 2015 upon the death of Cooper County Collector Carol Nauman. Thomas was appointed to fill the position and took office in August. This audit covers the period of March 1, through June 14 of this year.