SB 543 - This act provides that the State Auditor may periodically audit, at no cost to the district, any metropolitan or urban school district receiving at least thirty percent of its revenue from the state. This currently includes St. Louis City, Kansas City, Independence and St. Joseph school districts. This act provides that the State Auditor may periodically audit, at no cost to the city, any city which levied an earnings tax pursuant to sections 92.110 to 92.300, RSMo, during the previous year. St. Louis City, Kansas City and St. Joseph are authorized to levy such taxes. The audit shall examine local, state and federal funds received or expended during the audit period, and the audit report shall be a public record.

Any district audited under the act shall provide information requested by the State Auditor. Failure to provide such information shall cause the district to be ineligible to receive state aid.

The portion of the act relating to audits of school districts is similar to SB 436 from 1995.

The act provides for audits of county offices every four years and requires the audits to be spaced four years apart. Under current law, audits are required to be as near the end of the term as possible.
OTTO FAJEN