YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

November 12, 2004

Report No. 2004-85

The following problem was discovered as a result of an audit conducted by our office of the Office of Attorney General, Missouri Office of Prosecution Services (MOPS).

Two administrative assistants have access to the Executive Director's user ID and password for the state's accounting system (SAM II).  Office personnel indicated this access allows documents to be approved and processed in a timely manner.  As a result, the administrative assistants can approve payment documents that they have processed, without oversight or review by their supervisor.  This situation circumvents the system controls that are provided by the SAM II system and increases the risk of unauthorized use and modification of data.  MOPS has already implemented our recommendation.

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