Auditor Galloway Releases Dent County Audit

– Jefferson City, Mo.

State Auditor Nicole Galloway today released her audit of Dent County, located in southeastern Missouri. The county received a rating of “good,” which is the same rating given in a 2019 audit of the county.

During the audit, auditors noted that the sheriff’s fees bank account contained $2,956 of unidentified money at the end of 2021. The sheriff’s office collects fees for the service of civil acts, bills directors, concealed carry permits and other miscellaneous receipts, which totaled approximately $198,000 in 2021. Sheriff’s office staff said the unidentified balance was in the bank account of the sheriff’s fees for several years. Based on discussions with auditors, the sheriff’s office paid the unidentified money to the county treasurer.

The audit also recommends that county officials take steps to better protect county computer systems from unauthorized access or data loss. The auditor noted that computers in some offices do not lock after multiple failed login attempts, some passwords are not periodically changed, and employees share login credentials within an office. Periodically changed passwords, which contain a minimum number of characters and are not shared, reduce the risk of a compromised password and unauthorized access to county data. Additionally, the audit notes that the public administrator does not store backup data in an offsite location. If computer backup data is not stored in a secure offsite location, the backup data is susceptible to corruption in the same way as data on the computer.

The audit also recommends that the County Commission work with other county officials to develop a written records management and retention policy to address the management and retention of electronic communications to comply with the law of the state.

A full copy of the audit report is available here.

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