29.230. To audit county offices, when--political subdivisions by petition, requirements, costs--petition audit revolving trust fund created, administration.
To audit county offices, when--political subdivisions by petition,requirements, costs--petition audit revolving trust fund created,administration.
29.230. 1. In every county which does not elect a county auditor,the state auditor shall audit, without cost to the county, at least onceduring the term for which any county officer is chosen, the accounts of thevarious 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 theauditing force of the state auditor will permit.
2. The state auditor shall audit any political subdivision of thestate, including counties having a county auditor, if requested to do so bya petition signed by the requisite percent of the qualified voters of thepolitical subdivision. The requisite percent of qualified voters to causesuch an audit to be conducted shall be determined as follows:
(1) If the number of qualified voters of the political subdivisiondetermined on the basis of the votes cast in the last gubernatorialelection held prior to the filing of the petition is less than onethousand, twenty-five percent of the qualified voters of the politicalsubdivision determined on the basis of the registered voters eligible tovote at the last gubernatorial election held prior to the filing of thepetition;
(2) If the number of qualified voters of the political subdivisiondetermined on the basis of the votes cast in the last gubernatorialelection held prior to the filing of the petition is one thousand or morebut less than five thousand, fifteen percent of the qualified voters of thepolitical subdivision determined on the basis of the votes cast in the lastgubernatorial election held prior to the filing of the petition, providedthat the number of qualified voters signing such petition is not less thantwo hundred;
(3) If the number of qualified voters of the political subdivisiondetermined on the basis of the votes cast in the last gubernatorialelection held prior to the filing of the petition is five thousand or morebut less than fifty thousand, ten percent of the qualified voters of thepolitical subdivision determined on the basis of the votes cast in the lastgubernatorial election held prior to the filing of the petition, providedthat the number of qualified voters signing such petition is not less thanseven hundred fifty;
(4) If the number of qualified voters of the political subdivisiondetermined on the basis of the votes cast in the last gubernatorialelection held prior to the filing of the petition is fifty thousand ormore, five percent of the qualified voters of the political subdivisiondetermined on the basis of the votes cast in the last gubernatorialelection held prior to the filing of the petition, provided that the numberof qualified voters signing such petition is not less than five thousand.
The political subdivision shall pay the actual cost of audit. The petitionthat requests an audit of a political subdivision shall state on its facethe estimated cost of the audit and that it will be paid by the politicalsubdivision being audited. The estimated cost of the audit shall beprovided by the state auditor within sixty days of such request. The costsof the audit may be billed and paid on an interim basis with individualbilling periods to be set at the state auditor's discretion. Moneys heldby the state on behalf of a political subdivision may be used to offsetunpaid billings for audit costs of the political subdivision. All moneysreceived by the state in payment of the costs of petition audits shall bedeposited in the state treasury and credited to the "Petition AuditRevolving Trust Fund" which is hereby created with the state treasurer ascustodian. The general assembly may appropriate additional moneys to thefund as it deems necessary. The state auditor shall administer the fundand approve all disbursements, upon appropriation, from the fund to applyto the costs of performing petition audits. The provisions of section33.080, RSMo, to the contrary notwithstanding, money in the fund shall notbe transferred and placed to the credit of general revenue until the amountin the fund at the end of any biennium exceeds one million dollars. Theamount in the fund which shall lapse is the amount which exceeds onemillion dollars. No political subdivision shall be audited by petitionmore 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)