Missouri’s auditor is out with a report on the City of Willard.
According to Scott Fitzpatrick’s office, the audit was triggered by Willard residents who were worried that a former city official may have misused city funds. The audit found no evidence of fraud. Fitzpatrick said in a statement that, even though residents were concerned that the “fraud perpetrated by Corey Hendrickson at his place of employment may have spilled over to the city,” the audit found no evidence that he misused taxpayer dollars. The former Willard mayor pleaded guilty in 2023 to wire fraud and aggravated identity theft. Hendrickson is serving three years in federal prison without parole for stealing nearly $500,000 from more than 500 truck drivers who worked for his employer, Prime, Incorporated.
The audit did find, however, that the city has a major issue with its water system. According to the report, which gives Willard a rating of “fair,” the city’s water system is losing water at a rate well beyond the state standard. For example, in 2024, the city lost nearly 72.7 million gallons or 24% of the nearly 300.6 million gallons of water it pumped. That rose to 26% in 2025. The EPA requires most states to have policy that sets acceptable losses from public water systems at a maximum of between 10-15% or less, according to the report. The standard established by the Department of Natural Resources for Missouri is 10%.
Some other findings: The city has no written procedures to collect outstanding balances for inactive utility accounts, and many old accounts have not been submitted to a collection agency in accordance with standard city procedure. The city also did not report allowances paid to the city administrator as taxable income on that employee’s W-2 form or subject the amounts to payroll tax withholdings in 2024. It found that the city’s personnel manual doesn’t adequately address holiday pay and that “some employees used more personal holiday leave than allowed by policy and practice.”
The report found that the city failed to follow up on old outstanding checks, and it paid sales tax on some purchases that should have been tax exempt. It also found inconsistent compliance with the Sunshine Law for open and closed meetings.
The City of Willard, in a press release, said that opportunities for strengthening policies and procedures identified in the audit were already underway prior to the start of the audit. It said there have been significant improvements made since the latter part of 2024 when current Willard City Administrator Wes Young was hired.
Willard Mayor Troy Smith said in a statement "We appreciate the work performed by the Missouri State Auditor and the professionalism of the audit team throughout this process. The audit provides valuable recommendations that will help us continue strengthening our operations, and we welcome that guidance. Primarily, the expanded review confirmed there was no evidence of fraud or misuse of public funds. Our Board and staff remain committed to responsible stewardship of taxpayer dollars, transparency, and continually improving the services we provide to our residents."
The cost of the special audit will be approximately $100,000, according to the City of Willard. That amount has already been included in the city’s budget.
Mayor Smith said in the press release that the City of Willard views the audit as another step in its ongoing commitment to good government.
"Good government is never about claiming to be perfect. It's about being transparent, accepting constructive feedback, making improvements where needed, and always remaining accountable to the people we serve. We appreciate everyone who participated in this process, and we look forward to continuing to build an even stronger future for the City of Willard."
