YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2006-33

May 2006

The following report is our audit of the Children's Trust Fund Board (CTFB).

The CTFB was established by state statute to provide child abuse and neglect public awareness programs throughout the state.  Under statutory provisions, any individual or corporation may designate a part or all of his/her income tax refund to be contributed to the Children’s Trust Fund.  Additional funding is derived from contributions made directly to the Children’s Trust Fund, fees on marriage licenses, certified copies of marriage licenses, vital records, and federal grants.  Program disbursements of approximately $2.5 and $2.2 million were distributed to recipient programs in fiscal years 2005 and 2004, respectively. 

During our audit, we noted the CTFB did not track disbursements for media services and, as a result, the amount paid during the year ended June 30, 2005, exceeded the contracted amount by approximately $53,000.  The CTFB disbursed approximately $253,000 and $199,000 related to these contracts during fiscal years 2005 and 2004, respectively.   In addition, the CTFB did not periodically request supporting documentation from license plate partner grantees during the years ended June 30, 2005 and 2004.  During this time period, the CTFB disbursed license plate funds of approximately $77,000 and $126,000, respectively, to 29 grantees.

The Executive Director indicated the Board of Directors intends to fully implement the recommendation to establish monitoring procedures for all contracts and grants.

Complete Audit Report