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YELLOW SHEET Office of the State Auditor of Missouri |
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.
