321.690. Audits to be performed, when--rules established by state auditor (Christian County fire protection districts exempt from audits).
Audits to be performed, when--rules established by state auditor(Christian County fire protection districts exempt from audits).
321.690. 1. In counties of the first classification having a charterform of government and having more than nine hundred thousand inhabitantsand in counties of the first classification which contain a city with apopulation of one hundred thousand or more inhabitants which adjoins noother county of the first classification, the governing body of each fireprotection district shall cause an audit to be performed consistent withrules and regulations promulgated by the state auditor.
2. (1) All such districts shall cause an audit to be performedbiennially. Each such audit shall cover the period of the two previousfiscal years.
(2) Any fire protection district with less than fifty thousanddollars in annual revenues may, with the approval of the state auditor, beexempted from the audit requirement of this section if it files appropriatereports on its affairs with the state auditor within five months after theclose of each fiscal year and if these reports comply with the provisionsof section 105.145, RSMo. These reports shall be reviewed, approved andsigned by a majority of the members of the governing body of the fireprotection district seeking exemption.
3. Copies of each audit report must be completed and submitted to thefire protection district and the state auditor within six months after theclose of the audit period. One copy of the audit report and accompanyingcomments shall be maintained by the governing body of the fire protectiondistrict for public inspection at reasonable times in the principal officeof the district. The state auditor shall also maintain a copy of the auditreport and comment. If any audit report fails to comply with the rulespromulgated by the state auditor, that official shall notify the fireprotection district and specify the defects. If the defects specified arenot corrected within ninety days from the date of the state auditor'snotice to the district, or if a copy of the required audit report andaccompanying comments have not been received by the state auditor withinsix months after the end of the audit period, the state auditor shall make,or cause to be made, the required audit at the expense of the fireprotection district.
4. The provisions of this section shall not apply to any fireprotection district based and substantially located in a county of thethird classification with a population of at least thirty-one thousand fivehundred but not greater than thirty-three thousand.
(L. 1977 H.B. 216, A.L. 1981 S.B. 200, A.L. 1986 H.B. 877, A.L. 1991 S.B. 34, A.L. 1993 H.B. 177 merged with S.B. 346, A.L. 1998 H.B. 1847)