Report No. 2009-25
March 2009
Complete Audit Report

The Single Audit report includes the federal awards expended by all state agencies, except for the public universities and various financing authorities that provide financial information directly to the federal government. The state expended $9.41 billion in federal awards through 290 different programs during the year ended June 30, 2008. State expenditures of federal awards have increased over $1.1 billion over the past five years.

The United States Congress passed the Single Audit Act of 1996 to establish uniform requirements for audits of federal awards administered by states, local governments, and non-profit organizations. The Office of Management and Budget (OMB) issued Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations to set forth standards for obtaining consistency and uniformity among federal agencies for the audit of non-federal entities expending federal awards. A single audit requires an audit of the state's financial statements and expenditures of federal awards.

Although nineteen state departments and other state offices expended federal awards, six state departments expended the bulk of the federal awards (95 percent). These six departments are Social Services, Transportation, Labor and Industrial Relations, Elementary and Secondary Education, Health and Senior Services, and Public Safety. The state received federal awards from 20 different federal agencies. Most of the federal awards (95 percent) came from five federal agencies.

The audit found the Department of Social Services, Family Support Division did not maintain adequate documentation to support some personnel costs charged to the Rehabilitation Services – Vocational Rehabilitation Grants to States Program and the Children's Division charged some costs to the Foster Care Title IV-E program that were not allowable or not adequately supported. The Department of Public Safety, Adjutant General did not submit closeout reports timely for the National Guard Military Operations and Maintenance Projects Program. Also in the report are other findings related to federal programs administered by the Department of Higher Education; Department of Public Safety, Adjutant General and State Emergency Management Agency; and the Department of Social Services, Division of Finance and Administrative Services, Children's Division, Family Support Division, and MO HealthNet Division.

This public report is intended for the information and use of the management of the State of Missouri; federal awarding agencies and pass-through entities; and other applicable government officials.

Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov