Report No. 2010-30
March 2010
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 their financial information directly to the federal government. The state expended $11.39 billion in federal awards through 311 different programs during the year ended June 30, 2009. State expenditures of federal awards have increased over $2.8 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. A Single Audit requires an audit of the state's financial statements and expenditures of federal awards. Although 19 state departments and other state offices expended federal awards, 6 state departments expended the bulk of the federal awards (96 percent). The state received federal awards from 22 different federal agencies. Most of the federal awards (96 percent) came from 5 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 Division of Finance and Administration charged some pooled costs to various programs for which the allowability of the costs was not clear and did not correctly report some expenditures of the Child Support Enforcement Program. The Department of Public Safety, Adjutant General did not submit closeout reports timely for the National Guard Military Operations and Maintenance Projects Program and the Missouri Veteran's Commission did not adequately document eligibility of some participants in the Veterans State Nursing Home Care Program. The Department of Labor and Industrial Relations made several errors in benefits paid or owed to claimants and did not submit reports timely for the Unemployment Insurance Program. The Department of Natural Resources did not have adequate procedures for monitoring subrecipients of the Weatherization Assistance for Low Income Persons Program. Also in the report are other findings related to federal programs administered by the Department of Higher Education; Department of Labor and Industrial Relations; Department of Public Safety, Adjutant General; 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