23.160. Definitions of management and program audits. - Missouri Statutes

Definitions of management and program audits.

23.160. 1. As used in this chapter, the term "management audit" means apostaudit which determines, with regard to the purpose, functions, and dutiesof an audited agency:

(1) Whether the agency is managing and utilizing its resources in aneconomical and efficient manner; and

(2) Which identifies causes of inefficiencies or uneconomical practicesincluding inadequacies in the use and management of information systems,internal and administrative procedures, organizational structure, use ofresources, allocation of personnel, and purchasing policies.

2. As used in this chapter, the term "program audit" means a postauditwhich determines and evaluates program performance according to programobjectives, responsibilities, and duties as set forth by statute orregulation. Program audits, in accordance with generally accepted programevaluation standards, shall determine:

(1) Whether the program is being performed and administered asauthorized or required by law, and whether this action conforms with statutoryintent;

(2) Whether the objectives and intended benefits are being achieved, andwhether efficiently and effectively;

(3) Benefits derived from any program in relation to the expendituresmade therefor; and

(4) Whether the program duplicates, overlaps, or conflicts with anyother state program.

A program audit may include determinations within the scope of a managementaudit to the extent necessary or appropriate to the conduct of a particularprogram audit.

3. As used in this chapter, the term "resources" includes appropriatedfunds, federal funds, grants, and personnel, and also includes equipment andspace, whether assigned, owned or leased.

4. As used in this chapter, the term "agency" includes each departmentand office within the executive branch of government and each identifiableunit thereof, including institutions of higher learning, and each identifiableunit of the legislative and judicial branches of government.

(L. 1984 H.B. 1087)

(1997) Section declared unconstitutional pursuant to article II, section 1 and article IV, section 13 of the Missouri Constitution. State Auditor v. Joint Committee on Legislative Research, 956 S.W.2d 228 (Mo.banc).