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Auditor Logo Susan Montee

Report No. 2009-52
May 2009

Complete Audit Report

The following report is our audit of the Office of Administration, expenditures.

Improvements are needed to prevent duplicate payments and to ensure payments are timely and accurate. We scanned expenditure records having the same payment amount, same invoice number, same vendor number, or same /similar vendor name and identified ten duplicate payments. Of these duplicate payments, four had been resolved prior to the start of the audit by receiving a credit or refund from the vendor, and one had been resolved by the Office of Administration (OA) canceling the second payment prior to the vendor depositing the check. The remaining five duplicate payments had not been detected prior to the audit. Additional controls were implemented in September 2007 to identify and prevent duplicate payments. However, duplicate payments can still occur for a variety of reasons, including data entry errors, inconsistencies in the vendor file, untimely payments, or payments from non-original invoices such as duplicate vendor billing statements or copies. A review of 98 expenditures paid during fiscal year 2008 identified 23 invoices not processed for payment until at least 30 days after the invoice date, including 9 not processed within 60 days of the invoice date. An overpayment of $1,239 occurred because an invoice was not mathematically correct and the error was not detected.

Capital asset purchases and improvements were identified that had not been recorded, or were not recorded timely or accurately, in the capital asset records. ITSD personnel indicated they do not maintain records to track the location of sensitive assets that are under the capital asset threshold of $1,000. Since the ITSD has not been tracking such assets, the location of 58 computers with accessories totaling $38,673 (at an average price of $667) purchased in November 2006 for use within the agency was unknown. Although the individual price of these capital assets is under the threshold for recording such items, computers should be tracked according to the statewide Enterprise Architecture, which includes ITSD's standards, policies and guidelines.

Complete Audit Report
Missouri State Auditor's Office