Report No. 2010-92
August 2010
Complete Audit Report

Findings in the audit of the Committee on Legislative Research

Compliance with the Sunset Act
The Committee on Legislative Research and its Oversight Division have not met various responsibilities regarding state programs scheduled to sunset in 2010. In the 2003 legislative session, the General Assembly passed the Sunset Act which provides that new programs established by the legislature after August 28, 2003, will sunset (or be terminated) not more than 6 years after the effective date of the respective program unless reauthorized. The Committee on Legislative Research has significant responsibilities in connection with the Sunset Act, with the Oversight Division assigned to assist the committee in meeting these responsibilities.

The first three programs (passed during the 2004 session) affected by the Sunset Act are scheduled to sunset in the summer of 2010. Based on our review of the committee's actions taken in regard to these programs and the applicable provisions of the Sunset Act, it appears the committee did not meet various required timeframes outlined in state law. As of January 2010, statutorily required public hearings had not been conducted and reports had been submitted to the Governor, General Assembly, and State Auditor, as required. According to Oversight Division records, five other programs are due to sunset in the summer of 2011.

The audit recommended the Committee on Legislative Research and its Oversight Division review the provisions of the Sunset Act and ensure future actions and responsibilities of the committee are performed in accordance with the statutory timeframes.

Fiscal Impact of Legislation
There are currently no procedures established that require the actual fiscal impact of past legislative decisions be reported to the General Assembly.

The Oversight Division provides information to the General Assembly regarding the estimated fiscal impact of proposed legislation through fiscal notes; however, as reported in the prior audit, there are no procedures established which require the actual fiscal impact of significant legislative decisions to be subsequently reviewed and reported. Our prior audit disclosed various instances in which the actual fiscal impact was significantly different than the fiscal impact estimated when the related legislation was being considered.

Personnel Issues
The Committee on Legislative Research provides its employees annual leave benefits that are more generous than those provided to most other state employees and does not require its employees to work a minimum of 40 hours per week as is required of employees of most other state agencies. In addition, the committee allows employees to take administrative leave (paid time off) around various holidays. It appears the cost of granting this administrative leave totaled almost $100,000 during the 3 fiscal years ended June 30, 2009. Further, there is no requirement that performance appraisals be prepared for its employees at least annually, nor are employee evaluation practices documented in the committee's formal personnel policies.

Inventory Records and Procedures
Inventory records related to revised statutes, supplements, and session law books were not adequately maintained. In addition, the periodic physical inventories performed of the inventory items were not documented or reconciled to the inventory records. Further, the adjustments made to the inventory records as a result of the physical counts were not reviewed and approved by management.

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