St. Clair County receives a "good" rating in new report from Auditor Fitzpatrick

Governmental operations are running smoothly in St. Clair County according to a new audit report from Missouri State Auditor Scott Fitzpatrick. The report released today gives the county a "good" rating while also making recommendations for improvements to the county's property tax system and to controls and procedures in the St. Clair County Sheriff's Office.

"There are some issues that need to be addressed by county officials but I am encouraged by the response they have given us and their willingness to act quickly to put our recommendations into place," said Auditor Fitzpatrick. "Overall the county is operating efficiently and the people of St. Clair County should be happy to know they have a county government that acts accountably and transparently."

The audit report finds the County Clerk's account book amounts for charges, collections, additions, and abatements were not accurate and did not agree to the year ended February 28, 2025, County Collector's annual settlement amounts. In addition, the County Clerk and County Commission have not developed procedures to verify the accuracy and completeness of the County Collector's annual settlements. As a result, there is an increased risk of loss, theft, and misuse of property tax receipts going undetected, and less assurance the annual settlements are complete and accurate.

The report also finds the county has not developed procedures to adequately review changes made to the property tax system. Because the County Collector uses a property tax system separate from the financial system used by the County Clerk, the County Clerk does not have access to make changes in the tax system, as required by state law. The audit recommends the County Commission and the County Clerk develop procedures to ensure all property tax changes are properly approved and monitored.

In reviewing the St. Clair County Sheriff's Office, the report finds office personnel do not generate a monthly list of liabilities for the civil process account, and consequently, liabilities are not agreed to the reconciled bank balance. The reconciled balance of the civil process account was $4,877 as of December 31, 2024. We identified liabilities consisting of undisbursed civil fees totaling $4,588 as of December 31, 2024, resulting in a $289 unidentified balance. Additionally, the office does not timely disburse commissary net proceeds to the county Inmate Prisoner Detainee Security Fund as required by state law. As of December 31, 2024, the cash balance of the Sheriff's canteen account included $142,093 in commissary profit that had not been remitted to the County Treasurer. The Sheriff was unable to provide an explanation for maintaining such a large balance in the canteen account and agreed it was in excess of the amount needed to be maintained.

Other findings in the report include a mid-term salary increase for the Sheriff in violation of constitutional provisions, inadequate procedures and records to account for county property, and a failure to develop a records management and retention policy that includes electronic communication in compliance with the Missouri Secretary of State Records Services Division guidance.

The complete audit report for St. Clair County is available here.