104.480. Records of board--financial report--office at Jefferson City--seal--audit of accounts, requirements.

MISSOURI STATUTES AND CODES

104.480. Records of board--financial report--office at Jefferson City--seal--audit of accounts, requirements.

Records of board--financial report--office at JeffersonCity--seal--audit of accounts, requirements.

104.480. 1. The board shall keep a complete record of allits proceedings, which shall be open at all reasonable hours tothe inspection of any member.

2. A statement covering the operations of the system forthe year, including income and disbursements, and of thefinancial condition of the system at the end of the year,showing the actuarial valuation and appraisal of its assets andliabilities, as of July first, shall each year be delivered tothe governor of Missouri and be made readily available to themembers.

3. The principal office of the system shall be in JeffersonCity. The system shall have a seal bearing the inscription"Missouri State Employees' Retirement System", which shall be inthe custody of its director. The courts of this state shalltake judicial notice of the seal; and all copies of records,books, and written instruments which are kept in the office ofthe system and are certified by the director under the sealshall be proved or admitted in any court or proceeding asprovided by section 109.130, RSMo.

4. The board shall arrange for annual audits of the recordsand accounts of the system by a certified public accountant orby a firm of certified public accountants. The state auditorshall examine such audits at least once every three years andreport to the board and the governor.