Report No. 2008-22
April 2008
Complete Audit Report
A review was conducted by our office of Senate Bill 40 Boards.
Senate Bill 40 (SB40) Boards administer and establish and/or operate sheltered workshops, residence facilities, and/or related services for the care or employment of persons with developmental disabilities. Of Missouri's 114 counties and the city of St. Louis, 85 have established SB 40 Boards. Sixty of the 85 SB40 Boards are located in third-class counties that are required to be audited by the State Auditor's Office. These 60 SB40 Boards levied approximately $12 million in property taxes in 2007, while their total receipts for 2007 were approximately $25 million and total cash balances were approximately $14 million. Several of these boards had significant cash balances in relation to their annual disbursements.
The most common audit findings in third-class county audit reports included:
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov