Follow-up report from State Auditor Scott Fitzpatrick finds Ray County is making progress in response to a 2023 audit that gave the county a "poor" rating

A return trip to Ray County by Missouri State Auditor Scott Fitzpatrick has found county officials are moving in the right direction in response to a 2023 audit that gave the county the lowest possible rating of "poor." The report finds the Ray County Sheriff's Office has made progress to address many of the recommendations made in the 2023 audit, but also notes the office has not made an effort to seek restitution for more than $3,000 that is missing.

"I know the Ray County Sheriff's Office has been through some difficult times over the past few years, but it's good to see the current sheriff has not been hamstrung by the mistakes of his predecessors as he has worked to improve stability and accountability in the office. I do wish the county had made a stronger effort to obtain restitution for the nearly $3,000 that is still missing, but I am encouraged by the steps officials have taken to protect against something like this happening again," said Auditor Fitzpatrick. "My hope is the sheriff and all officials in Ray County will continue to work toward full implementation of our recommendations so they can make county government more efficient, effective, and transparent."

The original audit report identified $2,549 in conceal carry weapon (CCW) permit and $443 in sex offender registry (SOR) fees that were collected by sheriff's office personnel from January 2018 through December 2020 but were not transmitted to the County Treasurer and were missing. The report recommended the sheriff work with the Ray County Commission and other law enforcement officials to take the necessary actions to seek restitution for the missing money. The follow-up report notes the sheriff's office did not refer the missing money to other law enforcement because office personnel indicated the suspected employees no longer worked in the office. The sheriff also did not seek restitution or try to recover the amounts missing by other means. The report notes the sheriff's office now maintains a surety bond for all employees to protect against future loss.

The original report also documented at least $5,543 of unsupported and/or questionable purchases with commissary account funds, which were used to purchase items such as beer, cigarettes, televisions, and 76 hams. While the mystery of why the Ray County Sheriff's Office purchased the hams remains, the follow-up report does find the office has followed the recommendation in the original report by turning over receipt slips/invoices for credit card transactions immediately after purchases are made to ensure documentation is maintained. A review of November and December 2024 and September 2025 credit card statements found all purchases appeared appropriate.

The report also finds the sheriff's office has either partially or fully implemented recommendations to improve controls and procedures in the office. The sheriff has not segregated duties as recommended but has improved oversight by implementing some review procedures. The report also found the sheriff's office is performing monthly bank reconciliations as recommended but some improvements are necessary in the way the reconciliations are performed. Additionally, the office is now paying its bills timely to avoid late fees, and the office is retaining all records as required by law. The office has also implemented the recommendation to charge and collect sales tax on commissary sales, but the follow-up report found the sheriff's office failed to charge sales tax on drink mixes, noodle cups, and honey buns.

The follow-up report also found the Ray County Clerk and the Ray County Commission have worked to improve the meeting minutes and agendas after the original report recommended better compliance with the Sunshine Law. While the county has made progress, the report found 7 of the 18 closed commission meeting minutes included discussions of unallowable topics per state law. Unallowable topics included general hiring of employees for the sheriff's office, discussion of a county auction for non-real estate items, and information technology upgrades.

The original audit of Ray County can be found here. The follow-up report is available here.