1998-2000 Report on the Audit of the Office of State Auditor

27 Pages·2001·4.5 MB·English

by  Missouri Office of State Auditor

REPORT ON THE AUDIT
OF THE
OFFICE OF STATE AUDITOR
FOR THE YEARS ENDED JUNE 30, 2000, 1999 AND 1998
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OFFICE OF STATE AUDITOR
TABLE OF CONTENTS
Exhibit
FINANCIAL AUDIT
Independent Auditor's Report I
Combined Statements of Receipts, Disbursements, Other
Financing Resources (Uses), and Changes in Cash Investments:
Year Ended June 30, 2000 A-1 3
Year Ended June 30, 1999 A-2 4
Year Ended June 30, 1998 A-3 5
Comparative Statements of Receipts, General Revenue
Fund-State, For Each of the Three Years Ended June 30, 2000 B 6
Comparative Statement of Appropriations and Expenditures,
For Each of the Three Years Ended June 30, 2000 C 7
Comparative Statement of General Fixed Assets, June 30, 2000,
1999 and 1998 D 9
Notes to the Financial Statements
Independent Auditor's Report on Compliance and on Internal
Control Over Financial Reporting 15
PERFORMANCE AUDIT
General Assessment and Findings 17
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FINANCIAL AUDIT
SUITE 406
1221 BALTIMORE AVE.
KANSAS CITY. MO 64105
TELEPHONE: [phone]
FACSIMILE: [phone]
CERTIFIED PUBLIC ACCOUNTANTS
McBRIDE, LOCK & ASSCCIATES
INDEPENDENT AUDITOR'S REPORT
Members of the General Assembly
and
Honorable Margaret Kelly, CPA and
Honorable Claire C. McCaskill, Missouri State Auditor
Jefferson City, Missouri
We have audited the accompanying special purpose financial statements of the various
funds of the Office of State Auditor as of and for the years ended June 30, 2000, 1999 and 1998,
as identified in the table of contents. These special purpose financial statements are the
responsibility of the Office's management. Our responsibility is to express an opinion on these
special purpose financial statements based on our audits.
We conducted our audits in accordance with generally accepted auditing standards, and
the standards applicable to financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the special purpose financial
statements are free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the special purpose financial statements. An
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audit also includes assessing the accounting principles used and the significant estimates made
by management, as well as evaluating the overall financial statements presentation. We believe
that our audits provide a reasonable basis for our opinion.
The accompanying special purpose financial statements were prepared for the purpose of
presenting the receipts, disbursements, and changes in cash and investments of the State Auditor
Federal Fund and the Petition Audit Revolving Trust Fund; the receipts of the General Revenue
Fund-State; the appropriations and expenditures of various funds of the Office of State Auditor;
and general fixed assets and are not intended to be a complete presentation of the financial
position and results of operations of the various funds of the Office.
In our opinion, the special purpose financial statements referred to in the first paragraph
present fairly, in all material respects, the receipts, disbursements, and changes in cash and
investments of the State Auditor-Federal Fund, Petition Audit Revolving Fund; the receipts of
the General Revenue Fund-State; the appropriations and expenditures of the various funds; and
general fixed assets of the Office of State Auditor as of and for the years ended June 30, 2000,
1999 and 1998 in conformity with the comprehensive basis of accounting discussed in Note 1,
which are bases of accounting other than generally accepted accounting principles.
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In accordance with Government Auditing Standards, we also have issued our report
dated April 25, 2001, on our consideration of the Office's internal control over financial
reporting and on our tests of its compliance with certain provisions of laws, regulations,
contracts, and grants. That report is an integral part of an audit performed in accordance with
Government· Auditing Standards and should be read in conjunction with this report in
considering the results of our audit.
~~l~lfk5~
McBride, Lock & Associates
April 25, 2001
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Exhibit A-1
OFFICE OF STATE AUDITOR
COMBINED STATEMENT OF RECEIPTS, DISBURSEMENTS, OTHER FINANCING SOURCES (USES)
AND CHANGES IN CASH AND INVESTMENTS
YEAR ENDED JUNE 30, 2000
State Petition Audit Total
Auditor- Revolving (Memorandum
Federal Fund Trust Fund Only)
RECEIPTS
Audit fees $ 425,417 $ 208,295 $ 633,712
Total receipts $ 425,417 $ 208,295 $ 633,712
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DISBURSEMENTS
Personal Service $ 256,086 $ 6,500 $ 262,586
Employee fringe benefits 42,015 519 42,534
Expense and equipment 45,225 12,649 57,874
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Total Disbursements $ 343,326 $ 19,668 $ 362,994
RECEIPTS OVER (UNDER) DISBURSEMENTS
BEFORE OTHER FINANCING SOURCES AND USES $ 82,091 $ 188,627 $ 270,718
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OTHER FINANCING SOURCES (USES)
Operating transfers
Out $ 0 $ (3,342) $ (3,342)
Transfers to reflect :payroll adjustments 0 33,773 33,773
Total Other Financing Sources (Users) $ 0 $ 30,431 $ 30,431
• RECEIPTS OVER (UNDER) DISBURSEMENTS AND
OTHER SOURCES AND USES $ 82,091 $ 219,058 $ 301,149
CASH AND INVESTMENTS, JULY 1 818,041 348,623 1,166,664
• CASH AND INVESTMENTS, JUNE 30 $ 900,132 $ 567,681 $ 1,467,813
The accompanying Notes to the Financial Statements are an integral part of this statement.
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Exhibit A-2
OFFICE OF STATE AUDITOR
► COMBINED STATEMENT OF RECEIPTS, DISBURSEMENTS,
OTHER FINANCING SOURCES (USES),
AND CHANGES IN CASH AND INVESTMENTS
YEAR ENDED TIJNE 30, 1999
State Petition Audit Total
Auditor- Revolving (Memorandum
Federal Fund Trust Fund Only)
RECEIPTS
Audit fees $ 465,315 $ 103,612 $ 568,927
Total receipts $ 465,315 $ 103,612 $ 568,927 .
DISBURSEMENTS
Personal Service $ 330,762 $ 44,248 $ 375,010
Employee fringe benefits 96,163 32,954 129,117
Expense and equipment 85,826 25,790 111,616
Total Disbursements $ 512,751 $ 102,992 $ 615,743
RECEIPTS OVER (UNDER) DISBURSEMENTS
BEFORE OTHER FINANCING SOURCES AND USE$ (47,436) $ 620 $ (46,816)
OTHER FINANCING SOURCES (USES)
Operating transfers
0 (5,128) (5,128)
Out
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Total Other Financing Sources (Users) $ 0 $ (5,128) $ (5,128)
RECEIPTS OVER (UNDER) DISBURSEMENTS AND
OTHER SOURCES AND USES $ (47,436) $ (4,508) $ (51,944)
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CASH AND INVESTMENTS, JULY 1 865,477 353,131 1,218,608
CASH AND INVESTMENTS, TIJNE 30 $ 818,041 $ 348,623 $ 1,166,664
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The accompanying Notes to the Financial Statements are an integral part of this statement.
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Exhibit A-3
OFFICE OF STATE AUDITOR
► CO.tv!BINED STATEMENT OF RECEIPTS, DISBURSEMENTS,
OTHER FINANCING SOURCES (USES),AND CHANGES IN CASH AND INVESTMENTS
YEAR ENDED JUNE 30, 1998
State Petition Audit Total
Auditor- Revolving (Memorandum
Federal Fund Trust Fund Only)
RECEIPTS
Audit fees $ 446,644 $ 168,398 $ 615,042
Total receipts $ 446,644 $ 168,398 $ 615,042
DISBURSEMENTS
Personal Service $ 401,523 $ 226,212 $ 627,735
Employee fringe benefits 97,023 46,589 143,612
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Expense and equipment 3,824 19,730 23,554
Total Disbursements $ 502,370 $ 292,531 $ 794,901
RECEIPTS OVER (UNDER) DISBURSEMENTS
BEFORE OTHER FINANCING SOURCES AND USES $ (55,726) $ (124,133) $ (179,859)
OTHER FINANCING SOURCES (USES)
Operating transfers
$ 0 $ (7,193) $ (7,193)
Out
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Total Other Financing Sources (Users) $ 0 $ (7,193) $ (7,193)
RECEIPTS OVER (UNDER) DISBURSEMENTS AND
OTHER SOURCES AND USES $ (55,726) $ (131,326) $ (187,052)
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CASH AND INVESTMENTS, JULY 1 921,203 484,457 1,405,660
CASH AND INVESTMENTS, JUNE 30 $ 865,477 $ 353,131 $ 1,218,608
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The accompanying Notes to the Financial Statements are an integral part of this statement.
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Exhibit B
OFFICE OF THE STATE AUDITOR
COMPARATIVE STATEMENT OF RECEIPTS
GENERAL REVENUE FUND - STAT E
Year Ended June 30,
2000 1999 1998
Bond registration fees $ 534,505 $ 783,157 $ 562,791
2,092 7,159 3,628
Audit fees
I 947 637 2,674
Miscellaneous
$ 537,544 $ 790,953 $ 569,093
Total
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The accompanying Notes to the Financial Statements are an integral part of this statement.
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ExhibitC
OPFICE OF STATE AUDITOR
COMPARATIVE STATEMENT OF APPROPRIATIONS AND EXPENDITIJRES
Y car Ended June 30,
2000 1999 1998
Lapsed Lapsed Lapsed
Appropria1ions Expenditures Balances Appropriations Expenditures Balances Approprialions Expendilures Balances
GCCEooPEPssNeillxl/lrEpobbsReteoe nnnanAsueeneLfdfeii lai ltR lsnaa peEdnnrr aVaoevllcqiyEycuussNeriiis epsU m m--Epeeexe nFnrptlsU e onNnsaeDl as-neSdrTv eiAcqeTu iEpm enl $ 41,,8116101191906,,,,,830603003090000 $ 41,,8169119251,,,,8234351898006 $ 1376,,,79019404-02004 $ 4,750226,,752709090 $ 4,570226,,255759000 $ 4740000 $ 4,278226,,451704090 $ 4,278226,,451744000 $ 00050
Paymenl of real property leases, related
services u1ili1ies and systems
ffuorrn niteuwre F; TstEru -cetuxrpael nmseo dainfdic eaqtiuoinpsm ent 70,356 28,723 41,633 3,876 3,876 0 3,876 3,876 0
To1al General Revenue Fund -State $ 6,187,125 s 6,117,616 $ 69,509 $ 5,233,184 $ 5,232,710 $ 474 $ 5,012,869 $ 5,012,864 s 5
STPEA ex TrpsEeon nAsaeUl saDenIrdTv ieOcqeRu i p-mFeEnDl ERAL FUND s 44443,,397637 $ 34444,,627217 $ 99,219466 $ 42442,,926670 $ 33404,,796427 $ 91,49280 $ 40414,,592637 s 40414,,952637 $ 00
.... Total Stale Auditor -Federal Pund $ 488,340 $ 388,898 $ 99,442 s 467,227 s 375,709 $ 91,518 $ 446,490 s 446,49-0 s 0
GAPEMexrpIsNeonnGsae lC asOenrdMv eiMcqeuI SipSmIOenNt FUND $ 2526,,565801 $ 337,,261969 $ 2134,,488351 s 5232,,955830 $ 2124,,583890 s 39,1140 $ 2521,,532870 $ 1110,,765244 s 4100,,780236
Total Gaming Commission Fund s 79,231 s 40,915 $ 38,316 $ 76,533 $ 37,419 $ 39,I 14 $ 73,907 s 22,378 s 51,529
COPENexrSpseEonnRsaVel AsaenTrdvI OeicqNeu iCpmOMenMt lSSION FUND $ 325,,671916 $ 352,,671916 $ 00 $ 342,,609111 s 324,,069111 $ 00 $ 322,,461111 s 322,,461111 $ 00
Total Conservation Commission Fund $ 38,407 $ 38,407 $ 0 s 36,702 $ 36,702 $ 0 $ 35,022 $ 35,022 $ 0
PAPReKrsSo nSaAl sLeErvSi TceA X FUND $ 17,877 s 17,877 s 0 $ 17,026 $ 17,026 $ 0 $ 16,187 s 16,187 $ 0
Total Parlc.s Sales Tax Fund s 17,877 s 17,877 s 0 $ 17,026 $ 17,026 $ 0 s 16,187 s 16,187 s 0