Missouri constitution
Article IV: executive department
Section 13

The state auditor shall have the same qualifications as the governor. He shall establish
appropriate systems of accounting for all public officials of the state, post-audit the
accounts of all state agencies and audit the treasury at least once annually. He shall make
all other audits and investigations required by law, and shall make an annual report to
the governor and general assembly. He shall establish appropriate systems of accounting
for the political subdivisions of the state, supervise their budgeting systems, and audit
their accounts as provided by law. No duty shall be imposed on him by law which is not
related
to the supervising and auditing of the receipt and expenditure of public funds.