Linn County Receives Rating of Good Following Audit
JEFFERSON CITY, Mo. (April 1, 2025) – A new audit by Missouri State Auditor Scott Fitzpatrick gives Linn County a “good” rating—the second highest possible—while identifying issues in the offices of the Sheriff and Prosecuting Attorney.
“While improvements are needed, this report reflects a transparent, accountable county government,” Fitzpatrick said, noting that officials are already acting on the audit’s recommendations.
The audit, covering the year ended Dec. 31, 2023, found the Sheriff’s office lacked proper accounting controls, including accurate bank reconciliations and timely deposits. Cash and checks were sometimes held for extended periods, increasing the risk of loss or theft. Monthly reconciliations were accurate in only one of 12 months. The office also failed to enter into written agreements with other jurisdictions for housing prisoners, as required by state law.
The Prosecuting Attorney’s office also had weak accounting procedures, including failure to perform timely bank reconciliations and lack of a comprehensive list of outstanding restitution. As of Dec. 31, 2023, uncollected restitution totaled $67,742.
Additionally, the audit found the County Commission unlawfully authorized mid-term salary increases totaling $11,685 for the Sheriff, violating Missouri’s constitutional rules on compensation.
Despite these findings, the “good” rating indicates that most county operations are functioning well. County officials have expressed their commitment to addressing the deficiencies and strengthening internal controls. A full copy of the latest audit report is available online.
