Missouri Revised Statutes
Chapter 29 - State Auditor
Section 29.351 - Audit of state auditor's office, when — procedure — cost, how paid.

Effective - 28 Aug 2013
29.351. Audit of state auditor's office, when — procedure — cost, how paid. — 1. During the regular legislative session which convenes in an odd-numbered year, the general assembly shall, by concurrent resolution, employ an independent certified public accountant or certified public accounting firm to conduct an audit examination of the accounts, functions, programs, and management of the state auditor's office. The audit examination shall be made in accordance with generally accepted auditing standards, including such reviews and inspections of books, records and other underlying data and documents as are necessary to enable the independent certified public accountant performing the audit to reach an informed opinion on the condition and performance of the accounts, functions, programs, and management of the state auditor's office. Upon completion of the audit, the independent certified public accountant shall make a written report of his findings and conclusions, and shall supply each member of the general assembly, the governor, and the state auditor with a copy of the report. The cost of the audit and report shall be paid out of the joint contingent fund of the general assembly.
2. The commissioner of administration shall bid these services, at the direction of the general assembly, pursuant to state purchasing laws.
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(L. 1989 H.B. 36 §§ 1, 2, A.L. 2013 H.B. 116)
Transferred 2013; formerly 21.760

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title IV - Executive Branch

Chapter 29 - State Auditor

Section 29.005 - Definitions.

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 29.120 - Seal.

Section 29.130 - Free access to other offices.

Section 29.150 - Records not to duplicate those of commissioner of administration — retention and destruction, duties.

Section 29.170 - To furnish forms for reports of county officers.

Section 29.185 - Conducting of audits, requirements.

Section 29.190 - To prescribe uniform method and plan of publishing the financial statements for counties.

Section 29.200 - Audits to be conducted at discretion of auditor or request of governor — auditor's duties.

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 29.230 - State auditor to audit county offices, when — political subdivisions by petition, requirements, costs — petition audit revolving trust fund created, administration — rescinding of signature, when.

Section 29.235 - Authority of auditor and authorized agents.

Section 29.240 - Continuous audit of accounts in commissioner of administration's office.

Section 29.250 - False, misleading, or unfounded reports, penalty — failure to comply with chapter, penalty — report of violations.

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.