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YELLOW SHEET Office of the State Auditor of Missouri |
Report No. 2004-95
December 21, 2004
The following report is a result of an audit conducted by our office of the Department of Agriculture, State Milk Board.
In our previous audit of the State Milk Board (SMB), audit no. 2003-43, the Springfield and St. Louis health departments were paid approximately $58,000 and $61,000 more than the amounts allowed by the contract during the years ended June 30, 2002 and 2001, respectively. The SMB erroneously paid the local health departments at a rate that differed from the rate provided for in the contracts. Additionally, the local health departments were paid approximately $86,000 and $128,000 more than the limit set by statute during the years ended June 30, 2002 and 2001, respectively. The total amounts paid to the contract agencies exceeded the statutory limit due to the payments from the General Revenue Fund-State appropriation. The SMB has implemented our recommendation. The SMB revised the contracts so that payments to local health departments are based on the number of inspections performed rather than the volume of milk inspected.
