Solid Waste Management District Audits

MoDNR Topics

Solid Waste Management District Audits

Ongoing Audits | Audit Documents | Completed Audits (1996-2001)
Districts Map | State Audit Report

The audit process is an important component of the department’s oversight of district grant funds. To carry out this responsibility, the department contracts with independent audit firms. These contract audits review the procedures and policies each district uses for district operations and projects conducted by district staff or subgrantees.

Ongoing District Contract Audits

The District Contract Audit Process
The following steps are followed in the audit process:

Prior to the audit the district will be contacted by the contract auditor to schedule a time to begin fieldwork.
Upon completion of fieldwork by the contract auditor, an exit conference will be held between the district, contract auditor and department staff to discuss any issues noted
by the auditor during field work and to provide the district with an opportunity to address the issues.
A final report is produced by the contract auditor and provided to the department’s Internal Audit Program and Solid Waste Management Program. This process may take up to three months.
Within 30 days of receipt of the final report the Solid Waste Management Program will develop recommended resolution actions and send to the Internal Audit Program for review. Upon approval from the Internal Audit Program, the documents will be forwarded to the audited district.
The district will have 60 days to submit to the Solid Waste Management Program a response to the recommended resolution actions.
Upon receipt of the district’s response, the Solid Waste Management Program will schedule an audit resolution meeting or telephone conference call between the audited district, the Internal Audit Program and the Solid Waste Management Program. The meeting/conference call date will be based on availability of all participants.
After the audit resolution meeting or conference call is held, the Solid Waste Management Program will develop a summary of the audit resolution meeting and submit it to the district within 30 days of the meeting date.
The district will be asked to submit a concurrence letter with the audit resolution
meeting summary.
The audit is resolved upon district submittal to the department of any requested information as specified in the audit resolution meeting summary.

Ongoing District Contract Audit Documents

To view completed audit steps for each district, select the district from the table below. Districts with an asterisk (*) have received a final audit report (Step 4 above).
District Boundaries Map

District A	*District B	District C	*District D	*District E
District F	*District G	District H	*District I	District J
District K	*District L	*District M	District N	District O
*District P	*District Q	District R	District S	*District T

Completed District Contract Audits (1996-2001)

See contract audits that were conducted between 1996 and 2001 by selecting the district from the table below:

District A	District B	District C	District D	District E
District F	District G	District H	District I	District J
District K	District L	District M	District N	District O
District P	District Q	District R	District S	District T

State Audit Report

In February 2006, the Office of the State Auditor of Missouri conducted an audit of the department’s Solid Waste Management Program. The audit included a review of the Solid Waste Management Program's procedures for monitoring the expenditure of funds provided to Solid Waste Management Districts and other subrecipients.

Audit staff conducted specific on-site reviews of four of the 20 Solid Waste Management Districts, and noted their findings in their report. PDF