Morgan County may be falling behind in performance. That’s according to an audit by the state of Missouri. The audit reportedly shows the county did not prepare a sales tax reduction for 2012 and had over-collected property taxes by $1.8 million dollars. The county incorrectly certified a tax rate with a voluntary reduction instead of a sales tax reduction for the three year period ending in 2008, reducing the tax rate ceiling beginning in 2009. The county was apparently unaware of the reduced tax ceiling and used incorrect information when preparing sales tax reduction rates for 2009 to 2011, showing an under collection when there was an over collection of property taxes each year. Similar concerns have been expressed in prior audits.