Responsibilities
The state auditor is the independent watchdog of Missouri State government. The office is statutorily manadated to audit all state boards and commissions (200+), all state agencies, the state court system (including 45 judicial circuits and nearly 400 municipal courts), and all counties of the third and fourth class that do not have their own county auditor (89 counties). The state auditor also has the authority to audit school districts, fee offices and public universities and community colleges.
The state auditor can audit municipalities and other local governments through a citizen petition process. Under Susan Montee, the number of these types of audits has risen as more citizens are learning about how a grassroots movement can lead them to more transparency at the local government level. Examples of some recent citizen petitions that have triggered audits include: The City of St. Louis, The City of Springfield, The City of St. Joseph, the Liberty 53 School District and Christian County.
Another responsibility of the state auditors office is to prepare a report called The Single Audit. This report tracks federal dollars coming into the state in the form of grants and other projects. Under Susan’s leadership, Missouri has been one of a handful of states who have met the reporting deadlines for this important audit.
Roles
When auditors are auditing a political subdivision, they look at various aspects of the organization. Financial records are examined to determine how the funds under the auditee’s control were actually recorded and spent. The systems and controls the auditee uses to protect funds and property against fraud, waste and abuse are checked. The auditees’ compliance with constitutional provisions, laws, legislative appropriation levels and administrative rules is also reviewed. Management practices are reviewed for efficiency and accountability.
Audits are conducted in accordance with government auditing standards established by the Comptroller General of the United States.
It takes a unique combination of legal and accounting expertise to be successful as the state auditor. One must be able to interpret legal provisions, as well as accounting principals, when auditing an entity.
Susan has been using her background as a CPA and attorney to continue the strong tradition of Missouri having a first class auditor’s office. In 2009, the Missouri State Auditor’s office was awarded the prestigious National State Auditors Association (NSAA) “Excellence in Accountability Award” in the 2009 Performance Audit (large) category. This is the first time the Missouri State Auditor’s office was awarded with this national distinction.
