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Episode 4 of Season 2 of the World's Greatest Audit Podcast features a discussion with State Auditor Scott Fitzpatrick and Audit Director Kelly Davis about the audit of the City of Kennett. The audit report revealed how a taxpayer-funded shopping spree perpetrated by the former Deputy City Clerk of the City of Kennett resulted in thousands of dollars in inappropriate purchases such as a couples intimacy game, an ovulation kit, pregnancy tests, and a bottle of rum. The report, which gave the City of Kennett a rating of "poor," also found the city had lacking oversight and controls that allowed former Deputy Clerk Leslie Osorio to misappropriate at least $79,821.

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Episode 3 of Season 2 features a discussion of the audit of the City of Arnold and the two Transportation Development Districts run by the city. The audit, which was prompted by numerous whistleblower complaints, confirmed citizens' fears that the city had operated in the shadows and the grey areas of the law to generate millions of dollars in tax revenue without voter approval, and then used the money to inappropriately fund city developments. The report gave the the city and the two TDDs a "poor" rating while finding the city had numerous conflicts of interest in the creation and administration of the TDDs and had operated with a lack of transparency as it intentionally misled the public.

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Episode 2 of Season 2 discusses the audit of Missouri's Marijuana Program, which concludes Missouri's multi-billion dollar marijuana industry was launched using a flawed application and evaluation process that ultimately cost the state millions of dollars in litigation expenses. The report, which gave a "fair" rating to the program, points out how there were significant flaws in the application scoring design that undermined the "blind scoring" goals of the process, and notes how inconsistent scoring and evaluation decisions created significant uncertainty in the licensing results.

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Episode 1 of Season 2 discusses the report released by Auditor Fitzpatrick that urged lawmakers to take immediate action to curb the trend of deficit spending before the state's General Revenue Fund is drained to critically low levels and drastic, emergency budget cuts become necessary. The report on the state's spending trends shows how Missouri's General Revenue Fund balance, which had climbed to nearly $6 billion at the end of Fiscal Year 2023, has been rapidly depleted by deficit spending over the last two years which, if continued, will fully consume the fund's balance by Fiscal Year 2028 based on the current Consensus Revenue Estimate (CRE) projections, or by Fiscal Year 2027 based on recession level projections.

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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.