HB 1730 -- Audit Authority

Sponsor:  Stevenson

Under current law, audits are required to be conducted by the
State Auditor or a certified public accountant for certain
political subdivisions, offices, and funds.  This bill makes the
audits discretionary rather than mandatory for the following:

(1)  Accounts of county officers in counties without an elected
county auditor;

(2)  Political subdivisions, upon petition of the requisite
percent of qualified voters;

(3)  Revenue Sharing Trust Fund;

(4)  Missouri County Employees' Retirement System;

(5)  Prosecuting Attorneys and Circuit Attorneys' Retirement
Fund;

(6)  Sheriffs' Retirement Fund;

(7)  County Advertising and Tourism Promotion Trust Fund;

(8)  Missouri Local Government Employees' Retirement System;

(9)  Missouri Access to Higher Education Trust Fund;

(10)  State Milk Inspection Fee Fund;

(11)  Working Capital Revolving Fund;

(12)  Transportation development districts;

(13)  Division of Geology and Land Survey;

(14)  Department of Revenue; and

(15)  Fire protection districts in St. Louis and Greene counties.

Missouri House of Representatives
92nd General Assembly, 2nd Regular Session
Last Updated September 23, 2004 at 11:16 am