District O Audit

MoDNR Topics

District O

Audit Finding Resolution Summary
Region O, Solid Waste District "O"
Date of Final Audit Report: March 1, 1999
for the fiscal years: 1992, 1993, 1994, 1995, 1996, 1997
Date of Final Resolution: Aug. 1999

This document is a summary of the actual findings and resolutions determined by this audit. The document is posted here for informational purposes only and not all data from the audit is included here. A complete copy of the audit material may be requested under Section 610, Revised Statutes of Missouri and can be obtained by contacting the Solid Waste Management Program (SWMP) at 573-751-5401.

Audit Finding and Recommendation:
Evaluation Criteria for fiscal year 1994 District Grants Not Available. The district could not produce the evaluation criteria used to award the five district subgrants during fiscal year 1994. However, appropriate criteria evaluations were documented for fiscal year 1995 through fiscal year 1997. State regulation 10 CSR 80-9.050, Project Documentation, requires the district to maintain and submit the aggregate executive board rankings for each of the eligible proposals using the evaluation criteria described in the rule. The auditor recommended the district should continue their search for the missing evaluation criteria and, upon its location, retain the documentation for subsequent audit verification.

District Response:
The district provided to the SWMP on July 2, 1999, a copy of its June 22, 1999, executive board meeting in which the evaluation criteria for fiscal year 1994 was discussed. The board agreed to provide an affidavit to the SWMP indicating why a formal evaluation process was not used for that fiscal year. A signed affidavit was provided that indicated that due to the low number of applicants in fiscal year 1994, the board deemed it unnecessary to rank the projects as there was funding available for every application. The affidavit also noted that all grant applications since that time have been ranked based on a point system.

Final Resolution:
The SWMP considers Finding 1 resolved as the district complied with the auditor’s recommended action in complying with the regulations. All documentation will be retained in the district’s permanent file.

Audit Finding and Recommendation:
Minority Business Enterprises/Women Business Enterprises Utilization (MBE/WBE). The district’s current practices do not include a formal policy to encourage utilization of minority, women and small disadvantaged businesses when procuring goods and services. The Department of Natural Resources’ General Terms and Conditions (GTC) II.W. and Section 260.320.4 of the law requires the district to establish policies which encourage the utilization of such disadvantaged enterprises.

The auditor recommended the district’s procurement policies be amended to include the GTC provisions relating to the encouragement of utilizing disadvantaged enterprises. Appropriate documentation should be maintained in the file supporting submission of Form 334 (MBE/WBE Utilization Report) to DNR.

District Response:
The district stated that it was unaware it needed to file a Form 334. District "O" indicated that it has always encouraged procurement from all groups and does not discriminate against anyone or group. However, the district now is aware that Form 334 needs to be filed quarterly with the SWMP and it will do so starting with their next quarterly report. A copy of the June 22, 1999, executive board meeting minutes in which these issues were discussed and approved was provided to SWMP on July 2, 1999. On Aug. 2, 1999, the district provided a copy of its July 27, 1999, executive board meeting minutes in which the board approved the addition of nondiscrimination wording to its Rules of Procedure.

Final Resolution:
The SWMP considers Finding 2 resolved as the district complied with the auditor’s recommended action in complying with GTC, II.W. and Section 260.320.4. RSMo. All documentation will be retained in the district’s permanent file.

Audit Finding and Recommendation:
Recycled Paper - The district is not using the required 50 percent recycled paper content and displaying the chasing arrows symbol on at least one page of materials provided to outside parties. The DNR’s GTC II.V. requires the use of recycled paper consisting of at least 50 percent waste paper and that the chasing arrows symbol representing the recycled content of the paper be displayed on at least one page of any materials provided to outside parties other than DNR. The auditor recommended the district be required to use 50 percent recycled paper content and establish procedures to ensure the use of the chasing arrows on at least on page of materials distributed to outside parties.

District Response:
The district attached a copy of the invoice of their purchased recycled paper and the labeling indicating its content to the SWMP on July 2, 1999.

Final Resolution:
The SWMP considers Finding 3 resolved because the label indicated that the paper being purchased is 50 percent recycled content as required by GTC, II.V. The cover letter from the district accompanying its supporting documentation was on district letterhead which included the chasing arrows recycling symbol as required. The Special Terms and Conditions will reflect new federal requirements for the next fiscal year cycle. All documentation will be retained in the district’s permanent file.