HB 2106 Summary

• Repeals and replaces 20 sections of Missouri law governing the state auditor's office, establishing comprehensive audit standards based on Government Auditing Standards published by the comptroller general of the United States.

• Expands the state auditor's audit authority to include discretionary audits of state agencies and political subdivisions without advance notice, as well as audits of public employee retirement and health care systems.

• Establishes procedures for reporting allegations of improper governmental activities through a hotline, email, and internet means, with authority to investigate or refer allegations to appropriate agencies for ethics violations, criminal misconduct, and election violations.

• Grants the auditor broad access rights to examine books, records, personnel files, and property of state agencies, political subdivisions, and private entities receiving state or federal funds, with subpoena power for witnesses and documents.

• Removes the state auditor's requirement to conduct triennial (every three years) audits of certain public employee retirement systems, transferring audit responsibility to the system boards themselves while allowing the auditor to audit these systems within their general authority.