Requirements for Districts

PURPOSE: The state auditor has authority to establish standards and reporting requirements for audits performed on fire protection districts in St. Louis and Greene Counties. This rule sets forth requirements to be met directly by the district. (1) The district is responsible for preparing and providing financial information to be included in the audit report. The district shall maintain adequate accounting records for that purpose. (2) The district shall engage an independent auditor to conduct the audit. The state auditor does not recommend, select, or approve the district’s auditor or the auditor’s fee, except as provided in 15 CSR 40-4.010(3). The district is responsible for fulfilling all contractual obligations with the auditor, including payment of all earned fees. (3) The district shall file a copy of the completed audit report with the state auditor within six (6) months after the close of the audit period. If any audit report fails to comply with promulgated rules, the state auditor shall notify the district and specify the defects. If the specified defects are not corrected within ninety (90) days from the date of the state auditor’s notice to the district, or if a copy of the required audit report has not been received by the state auditor within the specified time, the state auditor shall make, or cause to be made, the required audit at the expense of the district. AUTHORITY: section 321.690, RSMo 2016.* Original rule filed May 12, 1978, effective Sept. 11, 1978. Amended: Filed Dec. 2, 1985, effective Feb. 13, 1986. Amended: Filed June 14, 1994, effective Nov. 30, 1994. Amended: Filed Dec. 17, 2009, effective July 30, 2010. Amended: Filed May 15, 2017, effective Nov. 30, 2017. *Original authority: 321.690, RSMo 1977, amended 1981, 1986, 1991, 1993, 1998.