Effective - 28 Aug 2013
29.185. Conducting of audits, requirements. — When conducting an audit under this chapter, the audit objectives as defined in the standards established by the comptroller general of the United States shall determine the type of audit to be conducted which may include financial and performance audits. Neither the audit type nor the audit objectives shall be mutually exclusive. An audit may include either financial or performance audit objectives or one or more objectives from both types of audits. A performance audit may include one primary objective, such as economy and efficiency, or a combination of objectives, such as internal control and compliance.
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(L. 2013 H.B. 116)
Structure Missouri Revised Statutes
Section 29.010 - Salary of auditor.
Section 29.015 - State auditor, term of office, term begins, when.
Section 29.020 - Oath of office and bond — penalty.
Section 29.030 - Bond — approved and filed.
Section 29.040 - Deputy state auditor — oath and appointment.
Section 29.050 - Surety company on bond responsible for acts of deputy state auditor.
Section 29.060 - Appointment of other employees.
Section 29.070 - Examiners — oath and bond.
Section 29.080 - Examiners — violation of oath — penalty.
Section 29.100 - Rules and regulations — promulgation, procedure.
Section 29.110 - Auditor may administer oath.
Section 29.130 - Free access to other offices.
Section 29.170 - To furnish forms for reports of county officers.
Section 29.185 - Conducting of audits, requirements.
Section 29.205 - Power to audit school districts.
Section 29.210 - To audit state transportation department — expenses of, how paid.
Section 29.216 - Public employee retirement and health care systems, audit of, when.
Section 29.221 - Reports of improper governmental activities, auditor's duties.
Section 29.235 - Authority of auditor and authorized agents.
Section 29.240 - Continuous audit of accounts in commissioner of administration's office.
Section 29.260 - Officers to have recourse to law.
Section 29.280 - Vacancy — governor to fill.
Section 29.351 - Audit of state auditor's office, when — procedure — cost, how paid.
Section 29.380 - Solid waste management districts, authority to audit, when.
Section 29.400 - Transition funds and facilities for auditor.
Section 29.405 - Auditor's transition period defined.
Section 29.410 - Transition facilities to be provided for auditor.