State Auditor Tom Schweich has released the audit of Shelby County.
State Auditor Tom Schweich has released the audit of Shelby County. State law requires the auditor to audit all counties that do not elect a county auditor.
In the areas audited, the overall performance of this entity was “good.”
After a prior state audit, the county collector opened a new bank account for which bank reconciliations and liability listings are prepared, but the old bank account, which is now dormant, still contains still contains an unidentified balance of $3,559. Schweich said maintaining this account increases the risk of loss or misuse of funds.
Schweich also noted that the sheriff’s office does not deposit civil fees received timely and intact, which increases the risk of loss, theft or misuse of funds. The audit also noted that the sheriff’s evidence room was disorganized, and items in the room were difficult to locate. When two items in the evidence log could not be located, court files revealed the items had been returned to the owners, but the disposition was not recorded on the log.