Questions and Answers about Petition Audits

• What is a petition audit?
• How many signatures are required?
• Who can sign the petition?
• Does the petition have to be submitted on a special form?
• The law says the petition must state the estimated cost of the audit. What does an average audit cost?
• How are actual costs determined, and who has to pay the bill?
• What happens when the state auditor receives a petition calling for an audit?
• What happens if people change their minds and want their names taken off a petition?
• What about political subdivisions that already have had an audit done?
• Once a petition is on the list of audits to be performed, how long before work will begin?
• What happens once the actual petition audit has begun?
• How will the public be informed about the results of the audit?
• What happens if the auditor uncovers something serious, like a large amount of money missing or possible fraud?
• How does the state auditor enforce the recommendations made in her audit reports?
• How to Initiate the petition process.

What is a petition audit?

Under Missouri law, the state auditor may be called on to audit any political subdivision of the state (such as cities, school districts, water districts, etc.) if enough qualified voters of that political subdivision request her to audit.  Here is what the law, Section 29.230.2, RSMo, says:

The state auditor shall audit any political subdivision of the state . . . if requested to do so by a petition signed by the requisite percent of the qualified voters of the political subdivision.... The political subdivision shall pay the actual cost of audit.  The petition that requests an audit of a political subdivision shall state on its face the estimated cost of the audit and that it will be paid by the political subdivision being audited.... No political subdivision shall be audited by petition more than once in any three calendar or fiscal years.

How many signatures are required?

The law establishes a "sliding scale" based on the size of the last election for governor.  A minimum number of signatures are required per category.  The required number of signatures can be determined from the table below:

Who can sign the petition?

A signer must be a resident of the political subdivision and a registered voter at the time they sign the petition.

Does the petition have to be submitted on a special form?

State law requires the auditor to provide an estimate of the cost of the audit to be stated on the face of the petition.  Such information is provided on a standard petition form to ensure compliance and provide consistency.  We encourage all requests to be submitted on the standard petition forms to avoid problems and non-compliance with state law.  All completed petition forms are to be sent to our office.e with state law.

The law says the petition must state the estimated cost of the audit. What does an average audit cost?

There is really no such thing as an average audit and it is difficult to estimate the cost of a particular audit until we are well underway with the audit.  The estimated range of costs stated on the face of the petition is based on historical experience with political subdivisions of a similar size.

How are actual costs determined, and who has to pay the bill?

Actual audit costs billed are based on two factors-audit staff work-hours and expenses.  The auditors working on a petition audit track the hours spent on that audit.   

The cost of those hours plus any direct expenses make up the audit bill.  The law says the political subdivision being audited must pay the cost of the audit.

What happens when the state auditor receives a petition calling for an audit?

We contact the local election authority, most often the county clerk, and ask for the number of votes cast for the office of governor  in  the last election.   If it appears there are enough signatures on the petition, we send a copy of it to the election authority to verify the signatures are of registered, resident voters.  If there are a sufficient number of signatures of registered, resident voters, the governing body of the political subdivision and the petitioners are notified and the petition goes on the list of audits the state auditor will perform.  If the number of signatures is less than required by law, the petition is returned for additional signatures.

What happens if people change their minds and want their names taken off a petition?

The state auditor will provide forms for people who have changed their minds or they may write us a letter.  The letter should state that the person no longer desires to be considered a petitioner for an audit of the political subdivision involved, include the person's signature and address, and be notarized.   The form or letter should be mailed to the Missouri State Auditor's Office,  P. O. Box 869, Jefferson City, Missouri  65102, or delivered to the office located in Room 121 of  the State Capitol.   Names will not be removed after the State Auditor has taken some action in reliance on such signatures which were submitted.

What about political subdivisions that already have had an audit done?

It is not unusual for the state auditor to be asked to audit a political subdivision that an independent certified public accountant has audited, especially in the case of school districts.  When that is the case, the state auditor's office will review the independent audit to avoid any duplication of effort.

Once a petition is on the list of audits to be performed, how long before work will begin?

Work begins on petition audits as soon as staff members are available.

What happens once the actual petition audit has begun?

Before beginning the audit work, the State Auditor's Office will meet with petitioners to hear their concerns.  We also meet with the governing body to explain the audit process and answer questions.  We then start the "fieldwork" phase of the audit, gathering information and studying records.  After we prepare the report, it is reviewed on several levels.  We then meet with officials to discuss the report and obtain their responses to the findings.  Those responses are included in the final audit report.

How will the public be informed about the results of the audit?

At the conclusion of some petition audits, a public meeting is held in the political subdivision.  When a public meeting is not held, a press release will be issued and will include information on how the public can obtain copies of the final report.

What happens if the auditor uncovers something serious, like a large amount of money missing or possible fraud?

If information is uncovered that indicates ongoing criminal activity or fraud, the state auditor's office informs the proper authorities as soon as possible.  In less serious cases, the audit report will note the problem and recommend that the proper authorities correct the situation.

How does the state auditor enforce the recommendations made in her audit reports?

Typically the implementation of audit report recommendations is left to local authorities in the case of petition audits, and to county and state officials in the case of county and state audits.

The auditor will point out areas where improvements need to be made.  The state auditor is most interested in seeing that problems get solved.

To initiate the petition process, please contact the State Auditor's Office at:

P. O. Box 869
Jefferson City, MO 65102
Phone: (573) 751-4213
Toll Free: 1-800-347-8597

or  moaudit@.auditor.mo.gov