Mo. Rev. Stat. § 67.1937
Safekeeping of county permanent records — accounting records and annual audit.
67.1937. Safekeeping of county permanent records — accounting records and annual audit. — The governing body of the county shall provide for the proper and safekeeping of its permanent records. It shall keep a true and accurate account of its receipts and an annual audit shall be made of its books, records and accounts.
(L. 2001 S.B. 323 & 230)