Report No. 2009-59
June 2009
Complete Audit Report
The following findings were included in our audit report on the City of St. Louis, Department of Health.
Department of Health (DOH) employees attended out-of-state conferences and incurred excessive lodging expenses by staying at the hotels that sponsored the conferences. Daily hotel rates exceeded federal CONUS rates (maximum lodging rates allowed for federal employees) for 16 of 24 applicable trips reviewed. Hotel costs exceeded $350 per night in several instances. In addition, the DOH paid some travel expenses from grant funds that did not appear allowable or included expenses that were not allowed by travel regulations. Approval for some travel expenses was not adequately documented.
The DOH incurred payroll and other expenditures with grant monies that were not supported by appropriate documentation and did not appear allowable under the applicable grants. For example, indirect administrative grant funds were used to purchase two items that did not fulfill an administrative purpose or relate to the overall purpose of the grant. For eight emergency purchases totaling $46,158, the DOH did not adequately document that the purchases met the city's definition of an emergency. Items purchased included air mattresses, CPA review materials, and mobile satellite telephones. The DOH entered into two agreements for the creation of data management systems without soliciting proposals or justifying the reason for the sole source purchase.
Eight inspectors of the Air Pollution Control Program (APCP) regularly take their assigned vehicles home rather than parking them at the air pollution control building. APCP officials stated there is no particular business purpose for allowing the inspectors to drive the vehicles home and this practice has been allowed for many years. In addition, the inspectors are not required to maintain mileage logs. The APCP did not inspect 11 of 24 large pollution emitting facilities during the year ended June 30, 2008, as required by an agreement with the Missouri Department of Natural Resources. The city does not currently have a Board of Air Pollution Control Appeals and Variance Review as required by city code.
The DOH provides nurses to private schools in the City of St. Louis but does not provide a similar service to the city's public schools. DOH maintains a memorandum of understanding with the Archdiocese of St. Louis and the Lutheran Elementary School Association of St. Louis to provide nursing staff on-site at their associated private schools as well as nurse consulting services. Neither organization provided compensation for the services, and the program is funded by the city's use tax.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov
