50.055. The accounts of counties of the second class may be audited, if the county commission determines such an audit desirable or necessary, every odd-numbered year within six months after the determination of the preceding fiscal year, either by a certified public accountant employed by the county commission or by the state auditor, as the county commission may determine. If the audit is to be made by the state auditor, the state auditor shall be requested by the county commission to make the audit, as provided by law. The audit herein provided shall also review the records of the receipts and disbursements and the property inventory of every officer or office of the county which receives or disburses money on behalf of the county or which holds property belonging to the county. Upon the completion of the investigation, the certified public accountant or the state auditor, as the case may be, shall render a report to the county commission together with a statement showing, under appropriate classifications, the receipts and disbursements of the county during the period of the audit. The first audit, as provided by this section, may be made following the fiscal year of 1946, and such audit may be made every two years thereafter. The county commission shall provide for the expense of such audit if made by a certified public accountant employed by the county commission.
(L. 1945 p. 1406 § 13885b, A.L. 1979 S.B. 246)
Missouri General Assembly