MO SB1002

Amends Section 67.1471, RSMo to add new provision granting the Missouri State Auditor authority to audit community improvement districts in the same manner as any state agency

District fiscal year must align with the municipality's fiscal year

District boards must submit proposed annual budgets to the city governing body between 180 and 90 days before each fiscal year begins, with municipal comments due at least 60 days before the fiscal year (comments are recommendations only, not requirements)

Districts must submit annual reports within 120 days after fiscal year end to both the municipal clerk and Missouri Department of Economic Development, detailing services provided, revenues collected, expenditures, and board resolutions