2017 Missouri Revised Statutes
Title IV EXECUTIVE BRANCH
Chapter 29 State Auditor
Section 29.351 Audit of state auditor's office, when — procedure — cost, how paid.

Universal Citation: MO Rev Stat § 29.351 (2017)

Effective 28 Aug 2013

Title IV EXECUTIVE BRANCH

Chapter 29

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.

(L. 1989 H.B. 36 §§ 1, 2, A.L. 2013 H.B. 116)

Transferred 2013; formerly 21.760

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