Report No. 2011-120
December 2011
Complete Report
Findings in the audit of the Missouri Department of Conservation (MDC)
Elk Restoration
After the MDC presented a budget estimating a cost of $411,185 to release 150 elk in the state, the Commission voted to move forward with the elk restoration project, but the budget presented did not include costs for several items, such as salaried employees, habitat improvements, or long-term monitoring. As of June 30, 2011, the MDC had spent over $1.23 million to reintroduce just 39 elk; it had spent three times more to reintroduce about one-fourth as many elk as planned. MDC executive staff and the Commission discussed the elk restoration project in closed sessions in January, April and May 2010. Those discussions were not allowable under the Sunshine Law.
Conservation Area Planning
The MDC did not have area management plans for 470 of 807 (59%) applicable conservation areas and accesses, and it only confirmed 104 of the existing plans as being current (69 were specifically reported to be outdated). In our prior audit report (Report No. 2009-113), we noted that the MDC had not made it a priority to develop and update such plans.
Expenditures
The MDC needs to improve internal controls over procurement cards. On several occasions, MDC employees split transactions to avoid transaction limits or bidding requirements. In addition, the MDC agreed to pay a retired former employee at least $155,000 to write a book about Missouri rivers and streams. The MDC did not solicit bids or document its reasons for this sole source procurement.
In the areas audited, the overall performance of this entity was Good.*
American Recovery and Reinvestment Act 2009 (Federal Stimulus)
During the year ended June 30, 2010, the Department of Conservation received monies from the U.S. Department of Agriculture-Wildland Fire Management program and the U.S. Department of the Interior-Habitat Enhancement, Restoration and Improvement programs, and spent $50,628 on the Fuel for Schools and Williams Ford Low Water Crossings projects.
*The rating(s) cover only audited areas and do not reflect an opinion on the overall operation of the entity. Within that context, the rating scale indicates the following:
Excellent:
The audit results indicate this entity is very well managed. The report contains no findings. In addition, if applicable, prior recommendations have been implemented.
Good:
The audit results indicate this entity is well managed. The report contains few findings, and the entity has indicated most or all recommendations have already been, or will be, implemented. In addition, if applicable, many of the prior recommendations have been implemented.
Fair:
The audit results indicate this entity needs to improve operations in several areas. The report contains several findings, or one or more findings that require management's immediate attention, and/or the entity has indicated several recommendations will not be implemented. In addition, if applicable, several prior recommendations have not been implemented.
Poor:
The audit results indicate this entity needs to significantly improve operations. The report contains numerous findings that require management's immediate attention, and/or the entity has indicated most recommendations will not be implemented. In addition, if applicable, most prior recommendations have not been implemented.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov
