Title IV — EXECUTIVE BRANCH

29.005. Definitions. — As used in this chapter, the following terms mean: (1) "Accounting system", the total structure of records and procedures which discover, record, classify, and report information on the financial position and operating results of a governmental unit or any …

29.010. Salary of auditor. — The state auditor shall receive an annual salary in an amount equal to the salary of the secretary of state provided pursuant to section 28.010, to be paid at the time and in the manner provided by law. Such salary shall constitute the total compensat…

29.015. State auditor, term of office, term begins, when. — The state auditor shall hold office for a term of four years beginning at 12:00 noon on the second Monday in January next after his or her election and until a successor is elected and qualified. ­­-------- (L. 1987 H.B.…

29.020. Oath of office and bond — penalty. — The state auditor shall not have possession or control of his office until he has taken the oath of office prescribed by the constitution, and caused the same to be endorsed on his commission, nor until he shall give the official bond …

29.030. Bond — approved and filed. — Immediately after his election or appointment, the state auditor shall execute and deliver to the governor a bond to the state in the sum of fifty thousand dollars, to be approved by the governor, conditioned for the faithful performance of al…

29.040. Deputy state auditor — oath and appointment. — The state auditor shall have the power to appoint a deputy state auditor who shall be thoroughly competent to perform all the duties prescribed by law to be performed by the state auditor. Such appointment, with the oath of o…

29.050. Surety company on bond responsible for acts of deputy state auditor. — The surety company or companies on the state auditor's bond shall be held responsible for all acts of the state auditor and the deputy state auditor until his successor is elected or appointed, commiss…

29.060. Appointment of other employees. — The state auditor is authorized to appoint, and within the limits of his appropriation to fix the compensation of such auditors, accountants, supervisors, examiners, clerks and other employees as may be necessary in the performance of his…

29.070. Examiners — oath and bond. — Every examiner appointed by the state auditor shall, before entering upon the duties of his appointment, take and file in the office of the secretary of state an oath to support the constitution of the state, to faithfully demean himself in of…

29.080. Examiners — violation of oath — penalty. — For any violation of his oath of office or of any duty imposed upon him by this chapter, any examiner shall be guilty of a felony, and upon conviction shall be punished by imprisonment in the penitentiary for a term not exceeding…

29.100. Rules and regulations — promulgation, procedure. — The state auditor shall make and promulgate reasonable rules and regulations for the administration and enforcement of his powers and duties pursuant to the provisions of this chapter and chapter 536. No rule or portion o…

29.110. Auditor may administer oath. — The state auditor or such person or persons in his department as he may designate in writing shall have power to administer all oaths and affirmations required or allowed by law, in matters touching the duties of his office. ­­-------- (RSMo…

29.120. Seal. — The state auditor shall keep a seal of office which shall be used to authenticate all writings, papers and documents certified from his office. ­­-------- (RSMo 1939 § 13019, A.L. 1945 p. 584 § 8) Prior revisions: 1929 § 11397; 1919 § 13294; 1909 § 11806

29.130. Free access to other offices. — The state auditor shall have free access to all offices of this state for the inspection of such books, accounts and papers as concern any of his duties. ­­-------- (RSMo 1939 § 13057, A.L. 1945 p. 584 § 9) Prior revisions: 1929 § 11433; 19…

29.150. Records not to duplicate those of commissioner of administration — retention and destruction, duties. — The state auditor is authorized to keep such records as may be necessary for the proper performance of his duties; provided, however, that he shall not keep any origina…

29.170. To furnish forms for reports of county officers. — The state auditor shall make out blank forms of returns and reports required by law to be made to his office by clerks of courts and other county officers, and transmit them with directions, if necessary, to the clerks an…

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 an…

29.190. To prescribe uniform method and plan of publishing the financial statements for counties. — The state auditor shall prescribe a uniform method and plan of publishing the county financial statement each year for the information of the public. Such statement or statements s…

29.200. Audits to be conducted at discretion of auditor or request of governor — auditor's duties. — 1. Except as provided under subsection 2 of this section, all audits conducted under this chapter may be made at the discretion of the auditor without advance notice to the organi…

29.205. Power to audit school districts. — Notwithstanding any provision of law to the contrary, the state auditor shall have the power to audit any school district or charter school within the state in the same manner as the auditor may audit any agency of the state. ­­-------- …

29.210. To audit state transportation department — expenses of, how paid. — Whenever the state auditor conducts an audit of the state highways and transportation commission and the state transportation department, salaries of auditors, examiners, clerks, stenographers and other e…

29.216. Public employee retirement and health care systems, audit of, when. — The state auditor may make, or cause to be made, audits of any public employee retirement or public employee health care system operating within the state, which shall include but not be limited to a pu…

29.221. Reports of improper governmental activities, auditor's duties. — 1. The auditor shall provide various means to receive reports of allegations of improper governmental activities, which shall include a telephone hotline, electronic mail, and internet access. The auditor sh…

29.225. Audit of political subdivisions and governmental entities, when. — 1. The auditor or his or her authorized representatives may audit all or part of any political subdivision or other governmental entity: (1) If, after an investigation of the political subdivision or gover…

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. — 1. In every county which does not elect a county auditor, the state audit…

29.235. Authority of auditor and authorized agents — confidentiality of testimony and records. — 1. The auditor and the auditor's authorized agents are authorized to: (1) Examine all books, accounts, records, reports, or vouchers of any state agency or entity subject to audit, in…

29.240. Continuous audit of accounts in commissioner of administration's office. — The state auditor shall have free access to the office, books, accounts and papers of the commissioner of administration for the inspection thereof and may conduct a continuous audit of the books, …

29.250. False, misleading, or unfounded reports, penalty — failure to comply with chapter, penalty — report of violations. — 1. Any person who willfully makes or causes to be made, to the state auditor or the auditor's designated representatives, any false, misleading, or unfound…

29.260. Officers to have recourse to law. — The provisions of this chapter shall not preclude any officer or officers in charge of the offices and institutions mentioned in this chapter from having proper recourse in the courts of law in this state. ­­-------- (RSMo 1939 § 13104,…

29.280. Vacancy — governor to fill. — When a vacancy occurs in the office of state auditor the governor shall immediately appoint an auditor to fill such vacancy for the residue of the term in which the vacancy occurred, and until his successor is elected or appointed, commission…

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 pub…

29.380. Solid waste management districts, authority to audit, when. — 1. The state auditor shall have the authority to audit solid waste management districts created under section 260.305 in the same manner as the auditor may audit any agency of the state. 2. Beginning August 28,…

29.400. Transition funds and facilities for auditor. — 1. In each year in which an auditor of this state is elected and when the auditor so elected is not the incumbent at the time of the election, funds and facilities for the auditor-elect to be used by him in preparing an order…

29.405. Auditor's transition period defined. — The transition period shall begin on the fifteenth day of November following the election of an auditor who is not an incumbent and shall end when that auditor-elect has taken the oath of office. ­­-------- (L. 1977 H.B. 493 & 458)

29.410. Transition facilities to be provided for auditor. — 1. The commissioner of administration shall provide office space and equipment for the auditor-elect and his staff during the transition period. The facilities provided shall be located at the seat of government and shal…