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News Release 355
DEPARTMENT ISSUES REGION T
SOLID WASTE MANAGEMENT DISTRICT AUDIT DOCUMENTS CONTINUED NEED FOR IMPROVEMENT
Volume 36-355 |
Contact: Renee Bungart |
(For immediate release) |
573-751-4465 |
JEFFERSON CITY, MO, JUNE 18, 2008 -- The Missouri Department of Natural Resources recently completed a performance audit of the Region T Lake of the Ozarks Solid Waste Management District. The performance audit cited several significant findings. The department has requested the district formally respond to the audit resolution plan by August 4.
Region T Lake of the Ozarks Solid Waste Management District encompasses Camden, Laclede and Miller counties. For the year ended June 30, 2007 the district received $95,000 in district grant funds and through the third quarter of 2008 has received $72,683. The district's administrative contractor is the Lake of the Ozarks Council of Local Governments.
A state auditor's report released in 2006 resulted in a disallowance to this district for $4,458 in expenditures made by the district that were not related to the purpose of the department-approved grants.
The recently completed performance audit cited the following significant findings:
- Failure to comply with provisions of the Sunshine Law.
- Failure to hold the District Council and Executive Board meetings in the frequency prescribed by the district's by-laws and state law.
- Failure to comply with grant application evaluation requirements.
- Failure to maintain surety bond coverage on individuals involved in the receipt and disbursement of grant funds.
- Failure to independently review bank statement reconciliations to ensure their accuracy and verify their propriety.
- Failure to maintain a fixed asset inventory on grant-funded equipment.
- Failure to submit timely project progress and audit reports.
- Financial assistance agreements had expired and the district continued reimbursing expenditures resulting in questioned costs of $1,756.
- Administration cost allocations were based on estimates and were not supported by time sheets or other documented analyses of time spent on district grant functions resulting in questioned costs of $38,722.
"I hope everyone remains aware that every dollar that goes to the solid waste districts comes from someone's pocket, and our agency must account for how these funds are spent," said Department of Natural Resources Director Doyle Childers. "The performance audits confirm those changes were needed. The department will continue to work with the district to ensure they take appropriate corrective action."
In 2005, the Solid Waste Management Law changed, providing the department the authority to conduct performance audits of solid waste management district grant funds. These audits are conducted at least once every three years if the department has funds available. The audits are intended to determine whether districts are exercising appropriate control over district grant funds, which are generated through landfill tonnage fees collected at permitted solid waste facilities in Missouri, and their compliance with state regulations governing their use.
The audit was conducted by the department's contract audit firm, McBride, Lock and Associates of Kansas City. The performance audit report and resolution document is available on the department's Web site at www.dnr.mo.gov/env/swmp/swmd/DistrictT.htm.
Solid waste management districts were created and funded to help cities and counties work cooperatively in developing local waste prevention programs and in providing resource recovery services and safe disposal options.
For news releases on the Web, visit www.dnr.mo.gov/newsrel. For a complete listing of the department's upcoming meetings, hearings and events, visit the department's online calendar at www.dnr.mo.gov/calendar/search.do.
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