Cooper County just received a poor rating from the Missouri State Auditor, with examiners pointing to late credit card payments, miscalculated property taxes and a general revenue fund that's shrinking fast. The findings, released Wednesday, paint a picture of a county government that auditors say needs tighter financial controls and better long-term planning.
The state auditor gave Cooper County the poor rating on Wednesday, according to ABC17NEWS. The report calls on the county to do a better job of managing its finances and putting itself on a better trajectory by doing more immediate and long-term planning, per the outlet's account of the findings.
Among the issues cited: the County Commission and sheriff's office did not monitor credit card limits, and some of those limits were excessive based on how much the cards were actually used in 2024. That lack of oversight came with a real cost. The county racked up $1,839 in late fees and finance charges in 2024 after credit card bills went unpaid on time, the report found.
Vacation Pay and Tax Calculations Under Scrutiny
The audit also flagged problems with how the county tracks employee leave. Of 11 employees haphazardly selected for review in 2024, five had vacation leave that wasn't accrued at the correct rates under the county's system, the report states.
On the tax side, the county clerk did not accurately calculate 2024 property tax levy reduction amounts and failed to retain sales tax rollback calculations for that year. The result, according to the audit, was $108,000 in excess property taxes collected across 2023 and 2024 — money pulled from residents beyond what should have been assessed.
Sheriff's Office Purchase Drains Reserve Fund
Perhaps the most striking figure in the audit concerns the county's General Revenue Fund, which the report says is in decline. The fund had held roughly $1.6 million at the end of previous years, but it's now expected to end 2026 with a balance of just $229,198.
Auditors cited a $1.15 million property purchase for a new sheriff's office as a major reason for that decline. With the fund's condition worsening, the report also warns that continued transfers out of it may simply become unavailable going forward.
911 Fund Needed Bailout Transfers
That matters because the county's E-911 Fund has been leaning on the General Revenue Fund to stay afloat. The county's 911 sales tax was not able to cover the cost of emergency services, the audit found, and without a $310,000 transfer from the General Revenue Fund last year, the E-911 Fund would have been more than $250,000 in the red.
Another $200,000 transfer from the General Revenue Fund to the E-911 Fund is scheduled for this year. Auditors warned that these transfers jeopardize the county's ability to maintain a sufficient reserve for budget shortfalls during an economic downturn or a significant financial emergency.
The squeeze on 911 funding isn't unique to Cooper County. A funding shortfall has also been creating problems for Franklin County's 911 communications center, which dispatches police officers and firefighters for 18 agencies, according to First Alert 4. Credit card oversight issues have surfaced elsewhere in the state too — a separate state audit of Pemiscot County found progress overall but still flagged improper credit card use and inadequate controls, per KTTN.
County's Last Audit Was Nearly a Decade Ago
Cooper County hadn't faced a performance audit from the State Auditor's Office in years before this one. The last such review was released in November 2017 and gave the county a rating of fair, according to the Missouri State Auditor's Office. This year's poor rating marks a notable step down from that prior assessment.
