Galloway's office delivers worst audit score to Forsyth

Missouri Auditor Nicole Galloway's office issued its worst possible audit score today to the city of Forsyth.

Conducted on request by Forsyth officials, the audit found more than $3,400 in missing funds, according to a news release. The "poor" rating indicates the subject of the audit needs to significantly improve operations.

Forsyth officials in October 2019 reported a burglary of $1,400 from the city's vault to the Taney County sheriff's office. Two months later, the sheriff's office contacted the auditor to request assistance in reviewing discrepancies and accounting irregularities related to utility deposits and billings. The city's board of aldermen went on to request the audit.

"My office stands ready to assist when financial concerns are identified. That's exactly what we did when the Taney County sheriff asked for our help to review accounting discrepancies that came to light after a theft from the city's vault," Galloway said in the release.

The audit indicates Carla Combs, the city's former utility clerk, did not deposit $2,000 worth of recorded utility deposits, all paid in cash, between May and November 2019. The audit additionally found roughly $6,400 in utility deposits were not deposited until between 20 and 121 days after activation of utility services.

In an interview with auditors, Combs could not explain why the money wasn't deposited, according to the release. The city's board is working with law enforcement on criminal prosecution regarding the missing funds, but no individuals were named as potential suspects in the release.

Regarding the city vault funds, the audit report indicates a master key was stolen from the city clerk's desk to perpetrate the crime.