Missouri State Auditor Thomas Schweich released the audit of DeKalb County on Thursday, March 8. The audit included the Daviess-DeKalb Regional Jail District.
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The Daviess-DeKalb Regional Jail District Commission has not provided adequate oversight of jail operations, according to the audit’s finding. As a result, the financial condition of the jail operation is declining, and management of the jail needs improvement.
As of December 31, 2011, an investigation was still ongoing into accounting irregularities and possible misappropriation of assets during the term of the former jail administrator, so the state audit focused on more current policies and procedures.
The jail’s ending balance declined from $2,870,401 in 2008 to $1,228,680 in 2011, due largely to a reduction in receipts, but the jail has not analyzed whether rates to house and transport outside prisoners are adequate.
As noted in a prior report, budget documents were incomplete, the commission did not receive and review accurate financial information, accounting duties were not adequately segregated, monthly bank reconciliations were not performed, and the outstanding items list for the commissary account was overstated and inaccurate. Documentation of sick and vacation leave accrued and used by salaried jail employees was not maintained. Capital assets were not maintained properly, making it difficult to ensure assets are safeguarded.