An audit of Cooper County released Thursday showed serious issues with the county treasurer's office.
In the report, Missouri auditor Tom Schweich discovered the county's treasurer did not understand the computerized accounting system. Therefore, Stanley Serck paid a software provided $2,163 to enter the backlog of receipts, perform the backlog of bank reconciliations, and provide software training to the county treasurer.
After the initial training through, the treasurer was still not comfortable with the system so the county budgeted an additional $2,000 for data entry. As of June 2013, there were no receipts showing the county paid for the second training.
The audit also found the county transferred $14,148 from the Road and Bridge Trust Fund to the General Revenue Fund to reimburse that fund for election costs. That transfer of money is not allowable by law.
Overall, the audit gave the county a "fair" rating.
According to Schweich's office, the state auditor routinely audits counties that do not elect a county auditor.
Read the full report here.