Auditor releases review of Cooper County

Missouri State Auditor Nicole Galloway has released an audit of the Cooper County Collector and Property Tax System with a performance rating of “good.”

The audit found concerns with the procedures used to balance the county collector’s bank accounts and transmit money between accounts. The audit also found an inadequate review process for annual settlements, which leads to increased risk for undetected loss, theft and misuse of property tax dollars.

Missouri law requires an audit be performed when a vacancy occurs in a county collector office. A vacancy occurred in June 2015 upon the death of County Collector Carol Nauman. Diana Thomas was appointed to fill the position and took office in August. This audit covers the period of March 1, 2014, through June 14, 2015, and does not reflect the performance of the newly-appointed county collector.