SECOND REGULAR SESSION
SENATE JOINT RESOLUTION NO. 38
89TH GENERAL ASSEMBLY
INTRODUCED BY SENATORS CASKEY, McKENNA AND QUICK.
Read 1st time February 25, 1998, and 1,000 copies ordered printed.
TERRY L. SPIELER, Secretary.
L4001.01I
JOINT RESOLUTION
Submitting to the qualified voters of Missouri, an amendment repealing section 13 of article IV of the Constitution of Missouri, relating to the state auditor and adopting one new section in lieu thereof relating to the same subject.
That at the next general election to be held in the state of Missouri, on Tuesday next following the first Monday in November, 1998, or at a special election to be called by the governor for that purpose, there is hereby submitted to the qualified voters of this state, for adoption or rejection, the following amendment to article IV of the Constitution of the state of Missouri:
Section A. Section 13, article IV, Constitution of Missouri, is repealed and one new section adopted in lieu thereof, to be known as section 13, to read as follows:
Section 13. 1. The state auditor shall have the same qualifications as the governor. He shall establish appropriate systems of accounting for all public officials of the state, post-audit the accounts of all state agencies and audit the treasury at least once annually. He shall make all other audits and investigations required by law, and shall make an annual report to the governor and general assembly. He shall establish appropriate systems of accounting for the political subdivisions of the state, supervise their budgeting systems, and audit their accounts as provided by law. No duty shall be imposed on him by law which is not related to the supervising and auditing of the receipt and expenditure of public funds.
2. The state auditor shall conduct a performance audit of any part of the executive department, except any statewide elected official, as provided in this subsection. A performance audit may include:
(1) A determination of whether the audited entity is achieving the desired goals and objectives set forth by the legislature or other authorizing body;
(2) A determination of whether the audited entity is managing and utilizing its resources in an economical and efficient manner; and
(3) The identification of 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.
3. No performance audit pursuant to subsection 2 of this section shall be authorized unless the state auditor files a request to perform the audit with the secretary of the senate and the chief clerk of the house of representatives and the general assembly authorizes such audit by concurrent resolution adopted by a majority vote of each house of the general assembly.