Overview of Missouri State Auditor's Office

State Auditor and Staff

The Missouri State Auditor is elected by the people of Missouri.  The State Auditor's Office has approximately 150 employees.  Over 95 percent of audit management staff are CPAs, and nearly 55 percent of all audit staff have at least one professional license or certification.  Employment as an auditor with the State Auditor's Office qualifies as mandatory experience required for licensure by the Missouri State Board of Accountancy as a certified public accountant.

Responsibilities

The State Auditor's Office is Missouri's independent watchdog agency, charged with auditing approximately 200 state agencies and boards and commissions; the state court system, including 45 judicial circuits and nearly 400 municipal courts; and the 89 counties in Missouri that do not have a county auditor.  The State Auditor may also be called on to audit local units of government by citizen petition.  On average, 20 audits of local government entities are performed each year.

The State Auditor's Office performs financial and performance audits, which also include review of management practices.  Financial records of auditees are examined to determine how the funds under the auditee's control were actually recorded and spent.  The systems and controls the auditee uses to protect funds and property against fraud, waste and abuse are checked.  The auditees' compliance with constitutional provisions, laws, legislative appropriation levels and administrative rules is also reviewed.  Management practices are reviewed for efficiency and accountability.  The State Auditor performs special reviews and audits of selected programs or agencies when needed.  Audits are conducted in accordance with government auditing standards established by the Comptroller General of the Untied States.

In addition to fulfilling the primary auditing duties of the office, the State Auditor assists local governments develop proper accounting procedures, approved depositaries selected by the State Treasurer and serves as a member of the Board of Fund Commissioners and the State Records Commission, and as an ex officio member of the Joint Committee on Transportation Oversight.  The State Auditor also examines and registers general obligation bonds issued by political subdivisions of the state to ensure that each one complies with state law and reviews all property tax rates set by local political subdivisions.