October 7th, 2026 Local News
Ste. Genevieve Co., Mo. (KFMO) - A new audit from Missouri State Auditor Scott Fitzpatrick has found Ste. Genevieve County residents were overtaxed by approximately $370,000 over a two-year period due to an error in calculating property tax levy reductions.
The audit, released Wednesday, gives Ste. Genevieve County an overall rating of “fair.”
According to the report, the County Clerk did not accurately calculate the property tax levy reductions needed to offset 50 percent of sales tax revenue collected by the county.
Ste. Genevieve County voters approved a half-cent sales tax that included a provision requiring property taxes to be reduced by 50 percent of sales taxes collected. State law requires the county to estimate the annual property tax levy reduction and make an additional adjustment based on actual sales tax collections from the previous year.
The audit found the county levied approximately $370,000 in excess property taxes in 2023 and 2024.
Auditor Fitzpatrick said the audit process identified the error and that county officials have developed a plan to correct the calculation going forward and address the over-collection.
The audit also found county commissioners approved a 5-percent cost-of-living salary increase for county employees, including elected officials, without authorization from the county Salary Commission.
The Salary Commission's 2023 meeting minutes did not include a cost-of-living salary increase, and the commission did not meet in 2021 as required by state law.
The County Commission approved the pay increase in January 2024 as part of the county's 2024 budget. The County Clerk told auditors the county was unaware that authorization from the Salary Commission was required for cost-of-living increases and believed a 2021 Salary Commission meeting was not necessary.
Fitzpatrick said county officials need to do a better job of following state law regarding compensation for county officials and employees.
The audit also identified issues involving the Sheriff's Office and inmate funds.
Sheriff's Office personnel have not regularly remitted commissary net proceeds to the county's Inmate Prisoner Detainee Security Fund. The office also has not investigated or properly disbursed unidentified money in the inmate bank account.
That account contains a “checkbook adjustment” of approximately $60,000. Sheriff's Office personnel told auditors they believe the amount represents unlabeled funds remaining when the office changed commissary vendors in 2021 and that it is likely undisbursed net proceeds from commissary sales before the transition.
However, the funds have not been investigated to determine their proper disposition.
The Sheriff's Office also does not have procedures to routinely follow up on outstanding checks in the inmate bank account. A system report showed 69 checks totaling $5,338 had been outstanding for more than three years as of October 8, 2025.
Additional findings in the audit include mid-term salary increases for the Sheriff that violated constitutional provisions and the county's failure to develop a records management and retention policy covering electronic communications in compliance with guidance from the Missouri Secretary of State's Records Services Division.
Fitzpatrick said county officials have acknowledged the issues identified in the audit and are taking steps to address them.