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On the final episode of the first season of the World's Greatest Audit Podcast we discuss the audit of Missouri's Property Tax Credit, which is the state's fourth largest tax credit program that helps senior and disabled Missourians offset the cost of their property tax or rent. The report released by Missouri State Auditor Scott Fitzpatrick found significant inadequacies with Missouri's Property Tax Credit that have led to incomplete claims being approved, eligible claims being denied, and incorrect amounts being awarded. The report, which gave the program a rating of "poor," also found the Department of Revenue (DOR) failed to retain supporting documentation in some cases, exposed the system to an increased risk of fraud, and failed to give the General Assembly complete and accurate information for use in budget decisions.

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During this special episode of The World's Greatest Audit Podcast, we sit down with Missouri State Auditor Scott Fitzpatrick and Deputy Auditor Mike Price to discuss the challenges they've faced and the successes they've had during their time in the State Auditor's Office. We also discuss their working relationship and how healthy disagreement and discussion is a vital part of the decision making process in the office. For fans of the cinematic masterpiece that is the movie Armageddon, Price and Fitzpatrick give their thoughts on the feasibility of teaching drillers to be astronauts rather than teaching astronauts to drill. They also discuss the importance of wearing an undershirt and proper etiquette for changing your shirt in public.

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Episode 4 provides additional insight on the audit of the St. Louis Circuit Attorney's Office, which was released January 7, 2025. The audit details how the St. Louis Circuit Attorney's Office experienced a dramatic downturn in effectiveness under the watch of former Circuit Attorney Kim Gardner, in part because she used work hours to pursue certification as a nurse practitioner rather than devote her complete attention to running the office. The report, which gives the office the lowest possible rating of "poor" and also describes how Gardner impeded the audit, notes the significant decline in the number of cases referred, filed, and closed while also highlighting more than $58,000 in unallowable purchases for things like disc jockey services, party location rentals, chili cook-out supplies, car detailing, and personal legal expenses.

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Episode 3 covers the audit of the Missouri Vocational Enterprises (MVE) Program. Released in September of 2023, the report raises questions about the efficacy of the program that was created to prepare offenders for success in the workplace upon release. The audit of MVE, which is operated by the Missouri Department of Corrections, reveals a troubling picture of a program that is lacking in oversight and failing to prioritize job training for offenders who will return to the workforce the soonest.

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Episode 2 covers the audit of the City of Holland. Released in June of 2023, the report revealed how the former Acting Mayor failed to deposit city funds in the amount of $66,480 and misappropriated money and utility services totaling $2,549. The report also detailed how she violated the Missouri Constitution by hiring her daughter to serve as City Clerk. The audit gave the city a rating of "poor" and recommended the continued involvement of law enforcement for possible criminal prosecution.

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In the first episode of the World's Greatest Audit Podcast, we discuss the audit of Ray County, Missouri that was released in October of 2023. The audit gave Ray County a rating of "poor" and identified nearly $3,000 in missing money, as well as more than $5,500 in questionable purchases made by the Ray County Sheriff's Office including beer, cigarettes, and 76 hams. The report, which was a regularly scheduled audit of the county, also called for improvements to controls and procedures in both the Ray County Sheriff's Office and the Ray County Prosecuting Attorney's Office.

Editor's note - The audit looks at the time former Ray County Sheriff Garry Bush occupied the office. During the audit work, audit staff had cooperation from then Sheriff Scott Childers. Childers later resigned from office and voluntarily surrendered his Peace Officer Standards and Training (POST) certification for issues unrelated to those covered in the audit.

All music in the podcast written and produced by Bobby Showers and the Bobby Showers Band. https://music.apple.com/us/artist/bobby-showers-band/450832676