MO HB543

Repeals and replaces 20 sections of Missouri law relating to the state auditor's office, establishing new duties, responsibilities, and enforcement powers for auditing state agencies, political subdivisions, and public employee retirement systems.

Authorizes the state auditor to conduct audits without advance notice, investigate allegations of improper governmental activities through multiple reporting channels (hotline, email, internet), and refer criminal matters to appropriate law enforcement or ethics authorities.

Expands the auditor's access to records and ability to subpoena witnesses and documents from state agencies, political subdivisions, and private entities receiving public funds, subject to financial privacy requirements and reasonable documentation cost reimbursement.

Removes the requirement for the state auditor to conduct periodic reviews of pension system audits, instead allowing pension boards to arrange annual audits independently with certified public accountants.

Establishes penalties for false reporting, obstruction, or refusal to comply with audits as class A misdemeanors and grants the auditor authority to audit community action agencies.