Galloway completes audit of Village of Ferrelview municipal court

Missouri State Auditor Nicole Galloway released the audit of the Village of Ferrelview on Monday.

Galloway said the audit was initiated after citizens used the petition process to request an audit of the village, which is ongoing.

“Residents of Ferrelview deserve accountability and transparency in all aspects of their government,” Auditor Galloway said. “Even though the municipal court is no longer in operation, village officials have a responsibility to take corrective action to ensure the law is followed.”

State law requires villages to calculate the percentage of their general operating revenue. If the percentage is more than 20%, the excess revenue must be submitted to the Department of Revenue.

Galloway said the audit found that the village failed to maintain adequate support for the calculations it used to determine how much money it owed to the department. In 2016, the village owed approximately $30,000 to the department but village officials said the amounts used may not be accurate.

Galloway said no calculation was made for 2013 to 2015.

Galloway recommends that village officials recalculate excess revenues for 2016 and pay that amount to the DOR.

The audit also recommends that village officials review the balances and liabilities of those bank accounts for appropriate disposition.

The court and village personal were accused of not adequately segregating tasks, performing reviews and approvals, or properly tracking tickets used.

Galloway said the petition audit of the Village of Ferrelview is still underway.