105.1200. Guidelines for standardized audits, additional information may be requested. - Missouri Statutes

Guidelines for standardized audits, additional information may berequested.

105.1200. 1. All state government departments shall accepta standardized audit following federal audit guidelines and auniform cost report audited by a certified public accountantqualified to conduct such an audit.

2. Departments may require additional information outsidethe scope of a standardized audit if they indicate in writingthat they have reason to suspect financial mismanagement orfraud.

(L. 1994 H.B. 1547 & 961 § 11)