 |
 |
| Additional Executive Departments | | Agriculture And Animals | | Alcoholic Beverages | | Business And Financial Institutions | | Cities, Towns And Villages | | Civil Procedure And Limitations | | Codes And Standards | | Conduct Of Public Business | | Conservation, Resources And Development | | Contracts And Contractual Relations | | Corporations, Associations And Partnerships | | Correctional And Penal Institutions | | County, Township And Political Subdivision Government | | Courts | | Crimes And Punishment; Peace Officers And Public Defenders | | Criminal Procedure | | Debtor-creditor Relations | | Domestic Relations | | Education And Libraries | | Evidence And Legal Advertisements | | Executive Branch | | Incorporation And Regulation Of Certain Utilities And Carriers | | Juries | | Labor And Industrial Relations | | Lands, Levees, Drainage, Sewers And Public Water Supply | | Laws And Statutes | | Legislative Branch | | Military Affairs And Police | | Motor Vehicles, Watercraft And Aviation | | Occupations And Professions | | Ownership And Conveyance Of Property | | Public Health And Welfare | | Public Officers And Employees, Bonds And Records | | Public Safety And Morals | | Roads And Waterways | | Sovereignty, Jurisdiction And Emblems | | Statutory Actions And Torts | | Suffrage And Elections | | Taxation And Revenue | | Trade And Commerce | | Trusts And Estates Of Decedents And Persons Under Disability |
|
|
|
|
| search a lawyer |
|
|
| ACTS, STATUTES |
|
|
|
|
|
|
|
|
|
|
|
|
| Home > Statutes > Usa Missouri |
|
USA Statutes : missouri
Title : EXECUTIVE BRANCH
Chapter : Chapter 29 State 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, RSMo, to be paid at the time and in the manner provided
by law. Such salary shall constitute the total compensation for all
duties to be performed by him and there shall be no further payments made
to or accepted by him for the performance of any duty now required of him
under any existing law. (L. 1943 p. 869 § 1, A. 1949 S.B. 1012, A.L. 1955
p. 573, A.L. 1967 p. 97, A.L. 1977 H.B. 520, A.L. 1984 S.B. 528)
Effective 1-1-87
Revisor's note: Salary adjustment index is printed, as required by §
105.005, in Appendix E.
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. 456)
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 required in section 29.030; and if
he shall attempt under color of law to do or perform any official act or
duty before complying with the provisions of this section, he shall
forfeit five thousand dollars for the use of the state, to be recovered
before any court of competent jurisdiction, without power in anyone to
remit such forfeiture. (RSMo 1939 § 13011, A.L. 1945 p. 584 § 1)
Prior revisions: 1929 § 11389; 1919 § 13286; 1909 § 11798
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 all the duties required or which may be
required of him by law, whether as state auditor or in any capacity in
which he may be required to act ex officio by virtue of being state
auditor; which bond shall be renewed every two years, and as much oftener
as the governor may require. The state auditor's bond shall be a surety
bond and entered into with a surety company or companies authorized to do
business in this state. The cost of said bonds shall be paid by the
state. If the governor be in doubt as to the solvency of the surety
company or companies on the bond of the state auditor, he may require
further evidence of the solvency of such surety company or companies.
After the legality of said bond shall have been passed upon by the
attorney general it shall be submitted to the governor for his approval.
If the governor approve the bond, he shall endorse thereon such approval
and its date, and deliver the same to the secretary of state to be filed
and recorded in his office. (RSMo 1939 § 13012, A.L. 1945 p. 584 § 2)
Prior revisions: 1929 § 11390; 1919 § 13287; 1909 § 11799
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 office endorsed thereon, shall be filed in the office of
the secretary of state before the deputy state auditor enters upon his
duties. The deputy state auditor, when appointed, may perform the duties
of the office, but the state auditor and his sureties on his official
bond, shall be liable for the official acts, misfeasance or defalcation
of the deputy state auditor. (RSMo 1939 § 13017, A.L. 1945 p. 584 § 5,
A.L. 1961 p. 409)
Prior revisions: 1929 § 11395; 1919 § 13292; 1909 § 11804
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, commissioned
and qualified; provided, that if a new bond be given by the state auditor
and the new bond is approved by the governor, then the sureties on the
first bond shall only be held liable for all acts or omissions of the
state auditor and the deputy state auditor occurring prior to the giving
and approving of the new bond. (RSMo 1939 § 13018, A.L. 1945 p. 584 § 7,
A.L. 1961 p. 409)
Prior revisions: 1929 § 11396; 1919 § 13293; 1909 § 11805
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 duties under the law. (L. 1945 p. 584
§ 6)
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 office, to make fair and impartial
examinations, and that he will not accept as presents or emoluments any
pay, directly or indirectly, for the discharge of any act in the line of
his duty other than the remuneration fixed and accorded to him by law,
and that he will not reveal the condition of any office examined by him
or any information secured in the course of any examination of any office
to anyone except the state auditor, and every examiner shall enter into a
bond, payable to the state of Missouri, in the sum of ten thousand
dollars, to be approved by the state auditor and deposited in the office
of the state treasurer conditioned that he will faithfully perform his
duties as such examiner, and in case any such examiner shall knowingly
report any officer as being a defaulter or as not being a defaulter, and
knowing the same to be otherwise, and any person be injured thereby, such
person shall have a right of action on such bond for his injuries; such
action shall be brought in the name of the state and at the relation of
the injured party. (RSMo 1939 § 13101, A.L. 1945 p. 584 § 30)
Prior revisions: 1929 § 11485; 1919 § 13309
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 five years, or by a fine not less than one hundred
dollars or by imprisonment in the county jail for not less than one nor
more than twelve months, or by both such fine and imprisonment. (RSMo
1939 § 13102, A.L. 1945 p. 584 § 31)
Prior revisions: 1929 § 11486; 1919 § 13310
It shall be unlawful for any examiner appointed under the
provisions of this chapter to accept, receive or ride on any free
transportation while engaged on official business, and any officer who
shall request such free transportation for any such examiner shall be
guilty of a misdemeanor, and punishable by a fine not to exceed five
hundred dollars. (RSMo 1939 § 13103, A.L. 1945 p. 584 § 32)
Prior revisions: 1929 § 11487; 1919 § 13311
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, RSMo.
No rule or portion of a rule promulgated under the authority of this
chapter shall become effective unless it has been promulgated pursuant to
the provisions of section 536.024, RSMo. (L. 1945 p. 584 § 34, A.L. 1993
S.B. 52, A.L. 1995 S.B. 3)
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 1939 § 13068, A.L. 1945 p. 584 § 18)
Prior revisions: 1929 § 11451; 1919 § 13357; 1909 § 11858
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
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; 1919 § 13339; 1909 § 11840
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 original records which duplicate the records
kept by the commissioner of administration. He shall file, retain, store
and destroy those records in accordance with the state and local records
law. (L. 1945 p. 584 § 26, A.L. 1983 H.B. 713 Revision)
CROSS REFERENCE: Records retention and destruction, duties, Chap. 109,
RSMo
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 and officers who shall make their returns and reports in
conformity thereto. (RSMo 1939 § 13069, A.L. 1945 p. 584 § 19, A.L. 1961
p. 409)
Prior revisions: 1929 § 11452; 1919 § 13358; 1909 § 11859
The state auditor in cooperation with the budget director shall
establish appropriate systems of accounting for all officers and agencies
of the state, including all educational and eleemosynary institutions,
and he shall also prescribe systems of accounting for all county
officers. Such systems of accounting shall conform to recognized
principles of governmental accounting and shall be uniform in application
to offices of the same grade and kind and to accounts of the same kind.
Such systems of accounting shall be adequate to record all assets and
revenues accrued, all liabilities and expenditures incurred, as well as
all cash receipts and disbursements, and all transactions affecting the
acquisition and disposition of property, including the preparation and
keeping of inventories of all property. Each department shall keep such
accounts in accordance with the system of accounts prescribed by the
auditor. (RSMo 1939 § 13095, A.L. 1945 p. 584 §§ 20, 22, 24, A. 1949 S.B.
1012)
Prior revisions: 1929 § 11479; 1919 § 13303
(1997) For purposes of Hancock Amendment, state auditor's duties include
establishing accounting for calculating total state revenues and revenue
limit and enforcing such accounting system. Kelly v. Hanson, 959 S.W.2d
107 (Mo.banc).
The state auditor shall prescribe the form of books, receipts,
vouchers and documents required to separate and verify each transaction,
and forms of reports and statements required for the administration of
such officer, or for the information of the public. He shall also
prescribe a uniform method and plan of publishing the county financial
statement each year for the information of the public. Such statement or
statements shall set forth the true financial condition of the county,
the revenues and receipts, expenditures and disbursements for the year as
compared with the budget for the year, the bonded debt and other
liabilities at the close of the year, the total salaries, fees and all
other emoluments received by all county officers, and such other
information as shall be prescribed by the state auditor. The form of such
statements shall follow the recognized governmental reporting practices.
(RSMo 1939 § 13095, A.L. 1945 p. 584 § 24, A. 1949 S.B. 1012)
Prior revisions: 1929 § 11479; 1919 § 13303
The state auditor shall postaudit the accounts of all state
agencies and audit the treasury at least once annually. Once every two
years, and when he deems it necessary, proper or expedient, the state
auditor shall examine and postaudit the accounts of all appointive
officers of the state and of institutions supported in whole or in part
by the state. He shall audit any executive department or agency of the
state upon the request of the governor. (RSMo 1939 §§ 13094, 13096, A.L.
1945 p. 584 §§ 20, 21, 25, A. 1949 S.B. 1012, A.L. 1961 p. 409)
Prior revisions: 1929 §§ 11478, 11480; 1919 §§ 13302, 13304
(1974) Held that state auditor's duty to postaudit the accounts of the
department of revenue does not require or authorize identification of
individual tax returns and there is no conflict between the
confidentiality statutes and the auditor's constitutional duty. Director
of Revenue v. State Auditor (Mo.), 511 S.W.2d 779.
In the year 1949 and every two years thereafter, it shall be the
duty of the state auditor to audit the state highways and transportation
commission and the state transportation department. Salaries of auditors,
examiners, clerks, stenographers and other employees of the state auditor
making such audit and all expenses incurred in making such audit shall be
paid monthly by the state highways and transportation commission and the
state transportation department out of moneys appropriated to the state
highways and transportation commission and the state transportation
department for that purpose, when such payrolls and expense accounts for
such purposes are certified to the state highways and transportation
commission and the state transportation department by the state auditor.
(L. 1949 p. 232 § 21a)
1. In every county which does not elect a county auditor, the
state auditor shall audit, without cost to the county, at least once
during the term for which any county officer is chosen, the accounts of
the various county officers supported in whole or in part by public
moneys. The audit shall be made as near the expiration of the term of
office as the auditing force of the state auditor will permit.
2. The state auditor shall audit any political subdivision of the state,
including counties having a county auditor, if requested to do so by a
petition signed by the requisite percent of the qualified voters of the
political subdivision. The requisite percent of qualified voters to cause
such an audit to be conducted shall be determined as follows:
(1) If the number of qualified voters of the political subdivision
determined on the basis of the votes cast in the last gubernatorial
election held prior to the filing of the petition is less than one
thousand, twenty-five percent of the qualified voters of the political
subdivision determined on the basis of the registered voters eligible to
vote at the last gubernatorial election held prior to the filing of the
petition;
(2) If the number of qualified voters of the political subdivision
determined on the basis of the votes cast in the last gubernatorial
election held prior to the filing of the petition is one thousand or more
but less than five thousand, fifteen percent of the qualified voters of
the political subdivision determined on the basis of the votes cast in
the last gubernatorial election held prior to the filing of the petition,
provided that the number of qualified voters signing such petition is not
less than two hundred;
(3) If the number of qualified voters of the political subdivision
determined on the basis of the votes cast in the last gubernatorial
election held prior to the filing of the petition is five thousand or
more but less than fifty thousand, ten percent of the qualified voters of
the political subdivision determined on the basis of the votes cast in
the last gubernatorial election held prior to the filing of the petition,
provided that the number of qualified voters signing such petition is not
less than seven hundred fifty;
(4) If the number of qualified voters of the political subdivision
determined on the basis of the votes cast in the last gubernatorial
election held prior to the filing of the petition is fifty thousand or
more, five percent of the qualified voters of the political subdivision
determined on the basis of the votes cast in the last gubernatorial
election held prior to the filing of the petition, provided that the
number of qualified voters signing such petition is not less than five
thousand.
The political subdivision shall pay the actual cost of audit. The
petition that requests an audit of a political subdivision shall state on
its face the estimated cost of the audit and that it will be paid by the
political subdivision being audited. The estimated cost of the audit
shall be provided by the state auditor within sixty days of such request.
The costs of the audit may be billed and paid on an interim basis with
individual billing periods to be set at the state auditor's discretion.
Moneys held by the state on behalf of a political subdivision may be used
to offset unpaid billings for audit costs of the political subdivision.
All moneys received by the state in payment of the costs of petition
audits shall be deposited in the state treasury and credited to the
"Petition Audit Revolving Trust Fund" which is hereby created with the
state treasurer as custodian. The general assembly may appropriate
additional moneys to the fund as it deems necessary. The state auditor
shall administer the fund and approve all disbursements, upon
appropriation, from the fund to apply to the costs of performing petition
audits. The provisions of section 33.080, RSMo, to the contrary
notwithstanding, money in the fund shall not be transferred and placed to
the credit of general revenue until the amount in the fund at the end of
any biennium exceeds one million dollars. The amount in the fund which
shall lapse is the amount which exceeds one million dollars. No political
subdivision shall be audited by petition more than once in any three
calendar or fiscal years. (RSMo 1939 § 13094, A.L. 1945 p. 584 § 21, A.
1949 S.B. 1012, A.L. 1961 p. 409, A.L. 1981 H.B. 338 & 260, A.L. 1987
H.B. 281, A.L. 1999 H.B. 789)
1. All audits shall conform to the standards for auditing of
governmental organizations, programs, activities and functions
established by the comptroller general of the United States. The audit
objectives as defined in the standards shall determine the type of audit
to be conducted.
2. The state auditor and any person appointed by him for that purpose may
administer oaths and cause to be summoned before them any person whose
testimony is desired or necessary in any examination, and may require the
person to produce necessary papers, documents and writings. (RSMo 1939 §§
13094, 13096, A.L. 1945 p. 584 §§ 20, 21, 25, A. 1949 S.B. 1012, A.L.
1961 p. 409, A.L. 1991 S.B. 395)
Prior revisions: 1929 §§ 11478, 11480; 1919 §§ 13302, 13304
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,
accounts and papers. He may assign employees to conduct the continuous
audit in the office of the commissioner of administration and the
commissioner of administration shall afford the employees every
reasonable facility. (L. 1945 p. 584 § 23, A.L. 1959 S.B. 5)
If any such officer or officers shall refuse to submit their
books, papers and concerns to the inspection of the state auditor, or any
of his examiners, or if anyone connected with the official duties of the
state, county, institution, or political subdivision of the state, shall
refuse to submit to be examined upon oath, touching the officers of such
county or political subdivision, the state auditor shall report the fact
to the prosecuting attorney, who shall institute such action or
proceedings against such officer or officers as he may deem proper. (RSMo
1939 § 13100, A.L. 1945 p. 584 § 29)
Prior revisions: 1929 § 11484; 1919 § 13308
Nothing done in sections 29.010 to 29.360 shall preclude any
officer or officers in charge of the offices and institutions mentioned
in said sections from having proper recourse in the courts of law in this
state. (RSMo 1939 § 13104, A.L. 1945 p. 584 § 33)
Prior revisions: 1929 § 11488; 1919 § 13312
The state auditor shall report to the governor as soon as
possible the result of his findings from an examination of the state
institutions, and report to the elective officers the result of his
findings from an examination of their appointive officers, setting out in
detail the findings as to the collection and disbursements of public
funds and the mode of bookkeeping and accounting in force in such
institution, and as soon as possible after the completion of the
examination of a county's officers and institutions, he shall report in
writing the findings to the county court or prosecuting attorney or
proper officer thereof, setting out in detail the results as to the
collection and disbursement of county funds and the mode of bookkeeping
and accounting in use and such recommendations as may be proper. All
audit reports and reports of examinations made by the state auditor shall
be made a matter of public record. The state auditor shall report to each
general assembly his findings and recommendations resulting from audits
and examinations of the various state officials and institutions made by
him in accordance with law. (RSMo 1939 § 13099, A.L. 1945 p. 584 § 28)
Prior revisions: 1929 § 11483; 1919 § 13307
Before the state auditor performs a duty or service required by
law for which a fee is charged, the person requiring the service shall
produce to the state auditor the receipt of the state director of revenue
showing that the fee has been paid to him. (L. 1961 p. 409)
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, commissioned and qualified. (RSMo 1939 § 13016,
A.L. 1945 p. 584 § 4)
Prior revisions: 1929 § 11394; 1919 § 13291; 1909 § 11803
Any state or county official affected by this chapter who shall
refuse or fail to comply with the provisions of this chapter shall be
deemed guilty of a misdemeanor. (RSMo 1939 § 13098, A.L. 1945 p. 584 § 27)
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 orderly transition of administration shall be provided.
2. The legislature shall appropriate to the commissioner of
administration, funds to be used only for the purpose of this transition
and to be expended during the transition period but in no event shall the
amount so appropriated exceed ten thousand dollars for any such
transition and all funds not expended for this purpose during the
transition period shall revert to general revenue. (L. 1977 H.B. 493 &
458)
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)
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 shall be suitable for the purpose and capable of
adequately housing the auditor-elect and his staff.
2. The commissioner of administration shall furnish the transition
facility with adequate telephone service, office furniture and office
machines including but not limited to typewriters, adding machines and
duplicating equipment.
3. The transition period office space may be located in state-owned
buildings or in leased property. All salaries, expenses, rentals and
equipment purchase and repairs shall be made only from funds appropriated
for the purpose of this transition*. (L. 1977 H.B. 493 & 458)
*Word "transaction" appears in original rolls.
|
|
|
|
