YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

November 17, 2003

Report No. 2003-111

The following problems were discovered as a result of an audit conducted by our office of the Department of Public Safety, Missouri Veterans Commission, Cameron Veterans' Home.

The Cameron Veterans' Home Assistance League is a not-for-profit organization which raises private funds to benefit residents of the Cameron Veterans' Home. Because of the fiscal and managerial responsibilities that state employees have assumed for the Assistance League, we reviewed the League's records and procedures.  The Assistance League purchases items to sell through the canteen, coordinates and pays for events and activities for residents, and purchases items for common areas located in the facility.  Some expenditures by the Assistance League, totaling $5,310, did not appear to benefit residents.  These expenditures related to volunteer banquets and staff recognition awards.  Additionally, approximately $4,900, was spent on home expenses.

A review of 25 donations found that four, totaling $11,339, did not contain a donor specified purpose nor were these donations credited to the general account.  Although not stated in the by-laws, the League's practice has been to credit unspecified donations to the general account and the use of these donations would be determined by the fund custodians or the board.  Our audit noted that the supervisor of volunteer services would often designate these monies for specific projects or purchases using her own discretion. 

Also included in the audit are recommendations related to vending machine commissions, the documentation of expenditures, payroll records and procedures, and capital assets.

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