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MISSOURI STATUTES AND CODES

23.170. Audits, procedures to require or request--time limitation for audit--inspection of agency records, exceptions--subcommittee meetings.

Audits, procedures to require or request--time limitation foraudit--inspection of agency records, exceptions--subcommitteemeetings.

23.170. 1. The oversight division of the committee onlegislative research shall, pursuant to a duly adopted concurrentresolution of the general assembly, or pursuant to a resolutionadopted by the committee on legislative research, conductmanagement audits and program audits of agencies as directed byany such resolution.

2. The staff of any agency subject to a management orprogram audit shall fully cooperate with the staff of theoversight division and shall provide all necessary informationand assistance for such an audit. All records of an agency,unless otherwise expressly declared by law to be confidential,may be inspected by the oversight division staff while conductingthe audit, and the agency subject to the audit shall afford theoversight division staff with ample opportunity to observe agencyoperations.

3. All audits shall be completed within one year unless anextension is authorized by the committee, but progress reportsshall be made to the committee at least monthly. Thesubcommittee supervising the oversight division shall meetmonthly to review progress reports, hear requests for changes infiscal notes, and provide supervision for the oversight divisionstaff.

4. Any member of the general assembly and any committee ofeither house of the general assembly may submit requests foraudits to the committee on legislative research, and any agencymay request an audit of its operations.

(L. 1984 H.B. 1087, A.L. 1985 S.B. 354)

(1997) Section declared unconstitutional pursuant to article II, section 1 and article IV, section 13 of the Missouri Constitution. State Auditor v. Joint Committee on Legislative Research, 956 S.W.2d 228 (Mo.banc).

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