Section 13. The state auditor shall have the same qualifications as the governor. He shall establish appropriate systems of accounting for all public officials of the state, post-audit the accounts of all state agencies and audit the treasury at least once annually. He shall make all other audits and investigations required by law, and shall make an annual report to the governor and general assembly. He shall establish appropriate systems of accounting for the political subdivisions of the state, supervise their budgeting systems, and audit their accounts as provided by law. No duty shall be imposed on him by law which is not related to the supervising and auditing of the receipt and expenditure of public funds.
(1974) Held that state auditor's duty to postaudit the accounts of the department of revenue does not require or authorize identification of individual tax returns and there is no conflict between the confidentiality statutes and the auditor's constitutional duty. Director of Revenue v. State Auditor (Mo.), 511 S.W.2d 779.
(1997) For purposes of Hancock Amendment, State Auditor's duties include establishing accounting for calculating total state revenues and revenue limit and enforcing such accounting system. Kelly v. Hanson, 959 S.W.2d 107 (Mo.banc).
Missouri General Assembly