23.160. 1. As used in this chapter, the term "management audit" means a postaudit which determines, with regard to the purpose, functions, and duties of an audited agency:
(1) Whether the agency is managing and utilizing its resources in an economical and efficient manner; and
(2) Which identifies causes of inefficiencies or uneconomical practices including inadequacies in the use and management of information systems, internal and administrative procedures, organizational structure, use of resources, allocation of personnel, and purchasing policies.
2. As used in this chapter, the term "program audit" means a postaudit which determines and evaluates program performance according to program objectives, responsibilities, and duties as set forth by statute or regulation. Program audits, in accordance with generally accepted program evaluation standards, shall determine:
(1) Whether the program is being performed and administered as authorized or required by law, and whether this action conforms with statutory intent;
(2) Whether the objectives and intended benefits are being achieved, and whether efficiently and effectively;
(3) Benefits derived from any program in relation to the expenditures made therefor; and
(4) Whether the program duplicates, overlaps, or conflicts with any other state program.
A program audit may include determinations within the scope of a management audit to the extent necessary or appropriate to the conduct of a particular program audit.
3. As used in this chapter, the term "resources" includes appropriated funds, federal funds, grants, and personnel, and also includes equipment and space, whether assigned, owned or leased.
4. As used in this chapter, the term "agency" includes each department and office within the executive branch of government and each identifiable unit thereof, including institutions of higher learning, and each identifiable unit of the legislative and judicial branches of government.
(L. 1984 H.B. 1087)(1997) Section declared unconstitutional pursuant to article II, section 1 and article IV, section 13 of the Missouri Constitution. State Auditor v. Joint Committee on Legislative Research, 956 S.W.2d 228 (Mo.banc).
Missouri General Assembly