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YELLOW SHEET Office of the State Auditor of Missouri |
June 19, 2001
Report No. 2001-47
The following conditions were reported related to an
audit conducted by our office of the Use of Highway Funds by State Agencies
other than the Missouri Department of Transportation.
For many years, the General Assembly has
appropriated monies to various state agencies other than the Missouri
Department of Transportation (MoDOT) to fund activities it considers
highway-related.� The expenditures total
in excess of $200 million annually.� A
narrow interpretation of the constitutional and statutory provisions governing
the use of these monies would suggest that their use is limited to very
specific purposes; however, it appears the legislature has taken a broader
interpretation of the law when appropriating monies to these other state
agencies.
At some of these other agencies, the auditors
questioned whether some of the highway expenditures incurred met the legal
criteria regarding their proper use and/or whether they were
highway-related.� The extent of such
expenditures could not be fully determined without a more detailed study of the
functions and activities being funded from highway appropriations.� In addition, some agencies have not been
required to adequately justify and support their level of highway funding.
The auditors found that the expenditures incurred
from highway funds at the Department of Revenue, Office of Administration, and
Department of Natural Resources met the legal criteria regarding the use of
these funds and/or that the expenditures were highway-related.
The Governor and General Assembly should review the
constitutional and statutory provisions governing the proper uses of highway
funds and ensure any appropriations awarded to state agencies other than the
MoDOT are set at an appropriate level.�
The applicable agencies should be required to justify and support their
level of highway funding.
In addition, the auditors
noted that in April 2000, approximately 40 employees in the Patrol�s Drug and
Crime Control Division were paid from highway funds.� It appears employees of this division do not generally work on
highway activities.� The auditors were
informed that when monies have been depleted from state general revenue
appropriations, personnel are paid from highway funds.
While it appears some
expenditures paid from highway appropriations by the MSHP do not appear to meet
the statutory and/or constitutional criteria cited and are not highway-related,
it was not possible to quantify the extent of such expenditures without a more
detailed study.� Considering the extent of
highway funding received by the MSHP, the amount of questioned, or non
highway-related, expenditures could be substantial.
This division administers three federal
highway-related programs involving enforcement, education, and
engineering.� The enforcement program
primarily involves funding overtime and equipment costs for enforcement
activities.� The education program
involves making the public aware of safety issues related to highway travel.� The engineering program involves the
purchase of safety signs for local governments in the state and paying for
consulting firms to aid cities and counties with their road and bridge
assessments.� This program also pays the
cost of an annual traffic conference which is held to inform public officials
of current highway safety topics.� Some
of these activities may not be highway-related or meet the legal criteria
regarding the use of highway funds.
Although the division�s
functions and activities that are funded from highway appropriations help
ensure the proper oversight and safety of motor carriers, it appears some of
the activities funded with these monies may not be highway-related or meet the
specific criteria in state statute or the Missouri Constitution.� These activities include those related to
its oversight of the rates and fares of motor carriers and education assistance
to new motor carriers.
It appears the SAO�s level
of highway funding was originally established as early as 1947 based upon the
ratio of highway funds to total state funds, and that funding has been
increased incrementally by the legislature since that time.� State law requires the SAO to audit the
MoDOT and provides that the cost of the audit is to be paid from highway
funds.� Appropriations from highway
funds have been used to fund audit work related to MoDOT, audits of highway
funds expended by other state agencies and counties� (pursuant to the federal off-system bridge replacement program),
and audit work related to County Aid Road Trust (CART) monies received by
counties.� The costs incurred to audit
CART monies may not meet a strict interpretation of the legal provisions;
however, the General Assembly through the appropriation process, has expressed
its intent that highway funds be used for this purpose.
Funding levels for audit
work related to MoDOT and agencies funded by highway appropriations could vary
considerably from year to year depending on the agencies audited or issues
which might arise needing audit attention.
