21.760. Audit of state auditor's office, when--procedure--cost, how paid. - Missouri Statutes

Audit of state auditor's office, when--procedure--cost, how paid.

21.760. 1. During the regular legislative session whichconvenes in an odd-numbered year, the general assembly shall, byconcurrent resolution, employ an independent certified publicaccountant or certified public accounting firm to conduct anaudit examination of the accounts, functions, programs, andmanagement of the state auditor's office. The audit examinationshall be made in accordance with generally accepted auditingstandards, including such reviews and inspections of books,records and other underlying data and documents as are necessaryto enable the independent certified public accountant performingthe audit to reach an informed opinion on the condition andperformance of the accounts, functions, programs, and managementof the state auditor's office. Upon completion of the audit, theindependent certified public accountant shall make a writtenreport of his findings and conclusions, and shall supply eachmember of the general assembly, the governor, and the stateauditor with a copy of the report. The cost of the audit andreport shall be paid out of the joint contingent fund of thegeneral assembly.

2. The commissioner of administration shall bid theseservices, at the direction of the general assembly, pursuant tostate purchasing laws.

(L. 1989 H.B. 36 §§ 1, 2)