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SECOND REGULAR SESSION
HOUSE BILL NO. 1617
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE ALLEN.
5219H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal section 55.030, RSMo, and to enact in lieu thereof one new section relating to
charter county auditors.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 55.030, RSMo, is repealed and one new section enacted in lieu
2 thereof, to be known as section 55.030, to read as follows:
55.030. 1. (1) The county auditor of a county having a charter form of government
2 shall prescribe, with the approval of the governing body of the county and the state auditor ,
3 the accounting system of the county . [ He ] Such county auditor shall keep accounts of all
4 appropriations and expenditures made by the governing body of the county; and no warrant
5 shall be drawn or obligation incurred without [ his ] such county auditor's certification that an
6 unencumbered balance, suff icient to pay the same, remains in the appropriation account
7 against which such warrant or obligation is to be char ged. [ He ] Such county auditor shall
8 audit and examine all accounts, demands, and claims of every kind and character presented
9 for payment against such county , and shall approve to the governing body of the county all
10 lawful, true, and just accounts, demands, and claims of every kind and character payable out
11 of the county revenue or out of any county funds before the same shall be allowed and a
12 warrant issued therefor . Whenever the county auditor deems it necessary to the proper
13 examination of any account, demand, or claim, [ he ] such county auditor may examine the
14 parties, witnesses, and others on oath or af firmation touching any matter or circumstance in
15 the examination of such account, demand, or claim.
16 (2) At the direction of the governing body of the county , [ he ] such county auditor
17 shall audit the accounts of all of ficers and employees of the county and upon their retirement
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
18 from of fice and shall keep a correct account between the county and all county of ficers; and
19 [ he ] such county auditor shall examine all records and settlements made by them for and
20 with the governing body of the county or with each other; and the county auditor shall, at all
21 reasonable times, have access to all books, county records, or papers kept by any county or
22 township of ficer , employee, or road overseer . [ He ] Such county auditor may keep an
23 inventory of all county property under the control and management of the various officers and
24 departments and shall annually take an inventory of any such property at an original value of
25 one thousand dollars or more showing the amount, location and estimated value thereof. [ He ]
26 Such county auditor shall perform such other duties in relation to the fiscal administration of
27 the county as the governing body of the county shall from time to time prescribe.
28 (3) The county auditor shall not be personally liable for any costs for any proceeding
29 instituted against [ him ] such auditor in [ his ] such auditor's of ficial capacity .
30 2. (1) The county auditor of a county having a charter form of government or
31 such auditor's authorized r epresent atives may audit all or part of any political
32 subdivision or other local governmental entity located primarily within that county:
33 (a) If, after a discr etionary prel iminary investigation of the local political
34 subdivision or governmental entity or its officers or employees, the auditor believes an
35 impr oper governmental activity has occurr ed; or
36 (b) T o otherwise conduct a performance audit according to pr ofessional auditing
37 standards with an objective such as economy , efficiency , effectiveness, internal controls,
38 or compliance.
39 3. The costs incurr ed by the county auditor for all audits initiated under this
40 section shall be paid out of the res pective county auditor's budget.
41 4. The county auditor shall have access to all records and documents releva nt to
42 conduct an audit under this chapter , prov ided that the auditor complies with applicable
43 confidentiality and privacy pr ovisions.
✔
HB 1617 2