Specifications include, but are not limited to: A review of the procurement procedures for acquiring goods and services including the hiring of outside contractors. An analysis of travel expenditures, employee expense accounts, and oversight of departmental purchasing cards. A review of the accuracy and completeness of the annual Comprehensive Annual Financial Report (CAFR) survey responses. A review of the timeliness and completeness of the capitalization of inventory of fixed assets. A review of the timeliness of deposits into the State Treasury. A comparison of the Missouri State Auditor’s Office statutory and constitutional duties with the activities of the Missouri State Auditor’s Office. This analysis should involve tracing the audit findings to Missouri State Auditor’s Office’s authority to be reviewing such activities. An analysis of the time allocated for performing audits compared to industry benchmarks and a comparison between the actual time spent performing respective audits and the time budgeted for said audits. An analysis of the accuracy of data presented on the Missouri State Auditor’s Office “State Daily Spending” website and the authority for publishing such information. A review of the Petition Audit Revolving Trust Fund, which shall include a look at expenditures charged compared to fees generated, an evaluation of expenditures to assure their appropriateness and use falls within the Missouri State Auditor’s Office statutory authority, an analysis of uncollected accounts receivable, and the statutory authority for allowing write-offs. A review of the Missouri State Auditor’s Office cybersecurity practices and adequacy of controls for safeguarding sensitive data held by the State Auditor.
