The Cooper County Commission "strongly disagrees" with a recent financial audit done by Missouri State Auditor Scott Fitzpatrick that gave the county the lowest possible rating of "poor."
The audit found that the commission failed to preform adequate immediate or long-term planning for capital improvement projects, which resulted in the county's General Revenue Fund declining, according to a news release from the Missouri State Auditor's Office.
"Typically, if we see a declining fund balance, that is something we will look into more closely to determine if is this is something that will correct itself or is there an issue related to the counties management," Fitzpatrick said.
However, in a response posted on the commission's website, the county says that its communications infrastructure and improved Emergency Management facilities projects were not unforeseen expenses, but deliberate investments in public safety and county infrastructure.
"The County Commission strongly disagrees with the conclusion that Cooper County failed to engage in adequate long-term planning," Cooper County Presiding Commissioner George Monk said.
Audit's findings and the commission's response
According to previous KOMU8 reporting, the audit found that the General Revenue Fund will end the year with a balance of $22,198, while in previous years the balance exceeded $1.6 million.
The commission said that it believes its investments in public safety and infrastructure reflect long-term planning, fiscal responsibility and commitment to providing services to the residents of Cooper County, while avoiding debt and interest costs.
Emergency 911 fund
The audit also showed that the Emergency 911 Fund was not able to be fully covered by the 911 sales tax that is in effect, which would've made the Emergency 911 Fund have insufficient funds.
The Emergency 911 Fund had $310,000 from the General Revenue Fund and $35,000 from the Law Enforcement Center Fund transferred to it; these transfers kept the Emergency 911 Fund from falling negative by $250,000.
The commission says that the sales tax problem has already been addressed after an approved tax increase from $0.25 to $0.625. The commission also noted that the funding arrangement that allowed the transfer from the Law Enforcement Center Fund was discontinued during the development and adoption of the 2026 budget.
There was no response to the $310,000 transfer from the General Revenue Fund by the commission.
Credit cards and vacation leave
The audit also noted that the commission needs to improve credit card use and vacation leave.
There have been several late payments on credit cards, resulting in $1,839 paid in late fees, according to the audit.
The commission agreed with the finding involving credit cards and a comprehensive credit card use policy is being implemented, according to the commission's website.
However, the commission disagrees with the vacation leave finding. The commission said it regularly reviews employee leave balances and makes monthly adjustments.
Sheriff's compensation
The audit found that the commission authorized a mid-term salary increase for the sheriff, which the audit said is in violation of constitutional provisions.
The commission disagrees; it said that the salary adjustment was based off the commission's legal interpretation. It added that there are many different legal interpretations across Missouri.
Fitzpatrick is running for reelection in November against Democrat Quentin Wilson.
