2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 140 - Collection of Delinquent Taxes Generally
Section 140.991 Annual audit, when — performance audit, when.
Effective - 28 Aug 2019
140.991. Annual audit, when — performance audit, when. — 1. There shall be an annual audit of the affairs, accounts, expenses, and financial transactions of a land bank agency by a certified public accountant before April thirtieth of each year, which accountant shall be employed by the land bank agency on or before March first of each year. Certified copies of the audit shall be furnished to the city that established the land bank agency, and the city shall post the audit on its public website. Copies of the audit shall also be available for public inspection at the office of the land bank agency.
2. The land bank agency may be performance audited at any time by the state auditor or by the auditor of the city that established the land bank agency. The cost of such audit shall be paid by the land bank agency, and copies shall be made available to the public and posted on the land bank agency's website within thirty days of the completion of the audit.
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(L. 2019 H.B. 821)
