YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

January 26, 2004

Report No. 2004-08

The following findings were noted as a result of an audit conducted by our office of the Office of Lieutenant Governor.

Expenditures were not always charged to the most appropriate object codes.  We noted expenditures of at least $8,300, $6,600, and $11,700 in fiscal years 2003, 2002, and 2001, respectively, that were improperly classified in the Statewide Advantage for Missouri (SAM II) System.  In addition, payments to the state's Office of Administration, Flight Operations for state plane usage were charged to aircraft rental in fiscal years 2002 and 2001.  However, in fiscal year 2003, a state plane flight, costing $622, was charged to in-state commercial transportation.

The office needs to improve its records and procedures for capital assets.  We noted capital asset duties are not adequately segregated and an annual statement of changes in capital assets is not prepared.  Additionally, capital asset records do not always include complete descriptions, accurate locations, acquisition costs and dates, and model and serial numbers, where applicable.

Complete Audit Report