Report No. 2010-09
January 2010
Complete Audit Report

Findings in the audit of the Missouri State Highway Patrol's Use of Highway Funds

Use of Highway Funds
Approximately $1,081,000 of the $178,650,000 appropriated to the Missouri State Highway Patrol (MSHP) from the State Highways and Transportation Department Fund (State Highway Fund) was not spent for highway-related activities during fiscal year 2009, and therefore, was not spent in compliance with state law. In addition, the General Assembly did not authorize a $343,000 transfer from the state's General Revenue Fund to the State Highway and Transportation Fund as recommended in the prior audit report to correct a similar condition noted for the year ended June 30, 2008.

In its budget requests for fiscal years 2008, 2009 and 2010, the MSHP included reallocations of funding from highway funds to other funds for various divisions/bureaus within that agency. While a reallocation of approximately $2 million was received in fiscal year 2008 for ongoing non-highway activities and internal funding changes have been made, additional reallocations of funding are needed for the MSHP to fully comply with state law.

Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov