State of Missouri Single Audit Year Ended June 30, 2007

Susan Montee, CPAMissouri State Auditor State of Missouri Single Audit Year Ended June 30, 2007 March 2008 auditor.mo.govReport No. 2008-17 Office of March 2008 Missouri State Auditor Susan Montee, CPA The United States Congress passed the Single Audit Act of 1996 to establish uniform requirements for audits of federal awards administered by states, local governments, and non-profit organizations. The Single Audit includes the federal awards expended by all state agencies, except for the public universities and various financing authorities that provide their financial information directly to the federal government. State agencies expended $8.8 billion of federal grant funds during the year ended June 30, 2007. Expenditures of federal awards have increased steadily over the past five years. Although nineteen state departments and other state offices expended federal awards, six state departments expended the bulk of the federal awards (95 percent). These six departments are: Social Services, Transportation, Labor and Industrial Relations, Elementary and Secondary Education, Health and Senior Services, and Public Safety. Overall, the state expended federal awards in 308 different programs. ------------------------------------------------------------------------------------------------------------ There are concerns regarding subrecipient monitoring in multiple departments, including Natural Resources, Public ...