MO
Missouri House Bill HB2111

Missouri 2024 Regular Session

Missouri House Bill HB2111 Compare Versions

OldNewDifferences
11 SECONDREGULARSESSION
2-[TRULYAGREEDTOANDFINALLYPASSED]
2+[PERFECTED]
33 HOUSEBILLNO.2111
44 102NDGENERALASSEMBLY
5-4503H.01T 2024
5+INTRODUCEDBYREPRESENTATIVECHRISTOFANELLI.
6+4503H.01P DANARADEMANMILLER,ChiefClerk
67 ANACT
78 Torepealsections29.005,29.235,374.250,and610.021,RSMo,andtoenactinlieuthereof
89 fivenewsectionsrelatingtopowersofthestateauditor.
910 BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
1011 SectionA.Sections29.005,29.235,374.250,and610.021,RSMo,arerepealedand
1112 2fivenewsectionsenactedinlieuthereof,tobeknownassections29.005,29.225,29.235,
1213 3374.250,and610.021,toreadasfollows:
1314 29.005.Asusedinthischapter,thefollowingtermsmean:
1415 2 (1)"Accountingsystem",thetotalstructureofrecordsandprocedureswhich
1516 3discover,record,classify,andreportinformationonthefinancialpositionandoperating
1617 4resultsofagovernmentalunitoranyofitsfunds,balancedaccountgroups,and
1718 5organizationalcomponents;
1819 6 (2)"Audit",anindependent,objectiveassessmentofthestewardship,performance,or
1920 7costofgovernmentpolicies,programs,oroperations,dependinguponthetypeandscopeof
2021 8theaudit.Allauditsshallconformtothestandardsestablishedbythecomptrollergeneralof
2122 9theUnitedStatesforauditsofgovernmententities,organizations,programs,activities,and
2223 10functionsaspresentedinthepublicationGovernmentAuditingStandards;
2324 11 (3)"Federalagency",anydepartment,agency,orinstrumentalityofthefederal
2425 12governmentandanyfederallyownedorcontrolledcorporation;
2526 13 (4)"Financialaudits",auditsprovidinganindependentassessmentofwhetheran
2627 14entity'sreportedfinancialinformationispresentedfairlyinaccordancewithrecognized
2728 15criteria.Financialauditsshallconsistofthefollowing:
28-16 (a)Financialstatementauditsthatshall:
2929 EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
30-intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 a.Provideordisclaimanopinionaboutwhetheranentity'sfinancialstatementsare
30+intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16 (a)Financialstatementauditsthatshall:
31+17 a.Provideordisclaimanopinionaboutwhetheranentity'sfinancialstatementsare
3132 18presentedfairlyinallmaterialrespectsinconformitywithaccountingprinciplesgenerally
3233 19acceptedintheUnitedStatesorwithanotherapplicablefinancialreportingframework;or
3334 20 b.Reportoninternalcontroldeficienciesandoncompliancewithprovisionsoflaws,
3435 21regulations,contracts,andgrantagreements,asthosecontrolsandprovisionsrelateto
3536 22financialtransactions,systems,andprocesses;or
3637 23 (b)Otherfinancialauditsofvariousscopeswhichmayinclude,butnotbelimitedto:
3738 24 a.Reportingonspecifiedelements,accounts,oritemsofafinancialstatement;and
3839 25 b.Auditingcompliancewithrequirementsrelatedtofederalawardexpendituresand
3940 26othergovernmentalfinancialassistanceinconjunctionwithafinancialstatementaudit;
4041 27 (5)"Impropergovernmentalactivity",includesofficialmisconduct,fraud,
4142 28misappropriation,mismanagement,wasteofresources,oraviolationofstateorfederal
4243 29law,rule,orregulation;
4344 30 (6)"Internalcontrol",theplans,policies,methods,andproceduresusedtomeetan
4445 31entity'sororganization'smission,goals,andobjectives.Internalcontrolshallincludethe
4546 32processesandproceduresforplanning,organizing,directing,andcontrollingoperations,as
4647 33wellasmanagement'ssystemformeasuring,reporting,andmonitoringperformance;
4748 34 [(6)](7)"Performanceaudits",auditsthatprovidefindingsorconclusionsbasedon
4849 35anevaluationofsufficient,appropriateevidenceagainstidentifiedcriteria.Performanceaudit
4950 36objectivesshallinclude,butnotbelimitedto,thefollowing:
5051 37 (a)Effectivenessandresults.Thisobjectivemaymeasuretheextenttowhichan
5152 38entity,organization,activity,program,orfunctionisachievingitsgoalsandobjectives;
5253 39 (b)Economyandefficiency.Thisobjectiveshallassessthecostsandresourcesused
5354 40toachieveresultsofanentity,organization,activity,program,orfunction;
5455 41 (c)Internalcontrol.Thisobjectiveshallassessoneormorecomponentsofanentity's
5556 42internalcontrolsystem,whichisdesignedtoprovidereasonableassuranceofachieving
5657 43effectiveandefficientoperations,reliablefinancialandperformancereporting,orcompliance
5758 44withapplicablelegalrequirements;and
5859 45 (d)Compliance.Thisobjectiveshallassesscompliancewithcriteriaestablishedby
5960 46provisionsoflaws,regulations,contracts,andgrantagreementsorbyotherrequirementsthat
6061 47couldaffecttheacquisition,protection,use,anddispositionofanentity'sresourcesandthe
6162 48quantity,quality,timeliness,andcostofservicestheentityproducesanddelivers;
6263 49 [(7)](8)"Stateagency",anydepartment,institution,board,commission,committee,
6364 50division,bureau,officer,orofficialwhichshallincludeanyinstitutionofhighereducation,
6465 51mentalorspecialtyhospital,communitycollege,orcircuitcourtanddivisionsofthecircuit
6566 52court.
6667 HB2111 2 29.225.1.Theauditororhisorherauthorizedrepresentativesmayauditallor
6768 2partofanypoliticalsubdivisionorothergovernmentalentity:
6869 3 (1)If,afteraninvestigationofthepoliticalsubdivisionorgovernmentalentity
6970 4undersection29.221,oritsofficersoremployees,theauditorbelievesanimproper
7071 5governmentalactivityhasoccurred;or
7172 6 (2)Whenrequestedbyaprosecutingattorney,circuitattorney,orlaw
7273 7enforcementagencyaspartofaninvestigationofanimpropergovernmentalactivity.
7374 8 2.Thecostsforallauditsinitiatedunderthissectionshallbepaidoutofthestate
7475 9auditor'sbudget.
7576 29.235.1.Theauditorandtheauditor'sauthorizedagentsareauthorizedto:
7677 2 (1)Examineallbooks,accounts,records,reports,orvouchersofanystateagencyor
7778 3entitysubjecttoaudit,insofarastheyarenecessarytoconductanauditunderthischapter,
7879 4providedthattheauditorcomplieswithstateandfederalfinancialprivacyrequirementsprior
7980 5toaccessingfinancialrecordsincludingprovisionspresentedinchapter408andprovidedthat
8081 6theauditororotherpublicentityreimbursesthereasonabledocumentationandproduction
8182 7costsrelatingtocompliancewithexaminationbytheauditororauditor'sauthorizedagents
8283 8thatpertainto:
8384 9 (a)Amountsreceivedunderagrantorcontractfromthefederalgovernmentorthe
8485 10stateoritspoliticalsubdivisions;
8586 11 (b)Amountsreceived,disbursed,orotherwisehandledonbehalfofthefederal
8687 12governmentorthestate;
8788 13 (2)Examineandinspectallproperty,equipment,andfacilitiesinthepossessionof
8889 14anystateagency,politicalsubdivision,orquasi-governmentalentitythatwerefurnishedor
8990 15otherwiseprovidedthroughgrant,contract,oranyothertypeoffundingbythestateof
9091 16Missouriorthefederalgovernment;and
9192 17 (3)Reviewstatetaxreturns,exceptsuchreviewshallbelimitedtomattersofofficial
9293 18business,andtheauditor'sreportshallnotviolatetheconfidentialityprovisionsoftaxlaws.
9394 19Notwithstandingconfidentialityprovisionsoftaxlawstothecontrary,theauditormayuseor
9495 20discloseinformationrelatedtooverduetaxdebtsinsupportoftheauditor'sstatutorymission.
9596 21 2.Allcontractsoragreementsenteredintoasaresultoftheawardofagrantbystate
9697 22agenciesorpoliticalsubdivisionsshallinclude,asanecessarypart,aclausedescribingthe
9798 23auditor'saccessasprovidedunderthissection.
9899 24 3.Theauditormayobtaintheservicesofcertifiedpublicaccountants,qualified
99100 25managementconsultants,orotherprofessionalpersonsandexpertsastheauditordeems
100101 26necessaryordesirabletocarryoutthedutiesandfunctionsassignedunderthischapter.
101102 27Unlessotherwiseauthorizedbylaw,nostateagencyshallenterintoanycontractforauditing
102103 28serviceswithoutconsultationwith,andthepriorwrittenapprovalof,theauditor.
103104 HB2111 3 29 4.(1)Insofarasnecessarytoconductanauditunderthischapteroraninvestigation
104105 30undersection29.221, theauditorortheauditor'sauthorizedrepresentativesshallhavethe
105106 31powertosubpoenawitnesses,totaketestimonyunderoath,tocausethedepositionof
106107 32witnessesresidingwithinorwithoutthestatetobetakeninamannerprescribedbylaw,and
107108 33toassemblerecordsanddocuments,bysubpoenaorotherwise.Thesubpoenapowergranted
108109 34bythissectionshallbeexercisedonlyatthespecificwrittendirectionoftheauditororthe
109110 35auditor'schiefdeputy.
110111 36 (2)Ifanypersonrefusestocomplywithasubpoena,theauditorshallseektoenforce
111112 37thesubpoenabeforeacourtofcompetentjurisdictiontorequiretheattendanceandtestimony
112113 38ofwitnessesandtheproductionofbooks,papers,correspondence,memoranda,contracts,
113114 39agreements,andotherrecords.Suchcourtmayissueanorderrequiringsuchpersontoappear
114115 40beforetheauditororofficersdesignatedbytheauditortoproducerecordsortogive
115116 41testimonyrelatingtothematterunderinvestigationorinquestion.Anyfailuretocomply
116117 42withsuchorderofthecourtmaybepunishedbysuchcourtascontempt.
117118 43 5.Testimonyandrecordsobtainedthroughtheauthoritytosubpoenaunderthis
118119 44sectionshallbesubjecttothesameconfidentialityanddisclosureprovisionsprovided
119120 45undersection29.200forauditworkpapersandrelatedsupportivematerial.
120121 374.250.1.Thedirectorshalltakepropervouchersforallpaymentsmadebythe
121122 2departmentandshalltakereceiptsfromthedirectorofrevenueforallmoneysthedepartment
122123 3paystothedirectorofrevenue.
123124 4 2.Atthecloseofeachstatefiscalyear,thestateauditorshallaudit,adjustandsettle
124125 5allreceiptsanddisbursementsintheinsurancededicatedfundandtheinsuranceexaminers'
125126 6fund,[andtaxescertifiedorcollectedundersections148.310to148.461orsections384.011
126127 7to384.071] andtheresultsshallbereportedaspartoftheannualauditofthestate's
127128 8financialstatements.
128129 610.021.Excepttotheextentdisclosureisotherwiserequiredbylaw,apublic
129130 2governmentalbodyisauthorizedtoclosemeetings,recordsandvotes,totheextenttheyrelate
130131 3tothefollowing:
131132 4 (1)Legalactions,causesofactionorlitigationinvolvingapublicgovernmentalbody
132133 5andanyconfidentialorprivilegedcommunicationsbetweenapublicgovernmentalbodyor
133134 6itsrepresentativesanditsattorneys.However,anyminutes,voteorsettlementagreement
134135 7relatingtolegalactions,causesofactionorlitigationinvolvingapublicgovernmentalbody
135136 8oranyagentorentityrepresentingitsinterestsoractingonitsbehalforwithitsauthority,
136137 9includinganyinsurancecompanyactingonbehalfofapublicgovernmentbodyasitsinsured,
137138 10shallbemadepublicuponfinaldispositionofthemattervoteduponoruponthesigningby
138139 11thepartiesofthesettlementagreement,unless,priortofinaldisposition,thesettlement
139140 12agreementisorderedclosedbyacourtafterawrittenfindingthattheadverseimpacttoa
140141 HB2111 4 13plaintifforplaintiffstotheactionclearlyoutweighsthepublicpolicyconsiderationsof
141142 14section610.011,however,theamountofanymoneyspaidby,oronbehalfof,thepublic
142143 15governmentalbodyshallbedisclosed;provided,however,inmattersinvolvingtheexerciseof
143144 16thepowerofeminentdomain,thevoteshallbeannouncedorbecomepublicimmediately
144145 17followingtheactiononthemotiontoauthorizeinstitutionofsuchalegalaction.Legalwork
145146 18productshallbeconsideredaclosedrecord;
146147 19 (2)Leasing,purchaseorsaleofrealestatebyapublicgovernmentalbodywhere
147148 20publicknowledgeofthetransactionmightadverselyaffectthelegalconsiderationtherefor.
148149 21However,anyminutes,voteorpublicrecordapprovingacontractrelatingtotheleasing,
149150 22purchaseorsaleofrealestatebyapublicgovernmentalbodyshallbemadepublicupon
150151 23executionofthelease,purchaseorsaleoftherealestate;
151152 24 (3)Hiring,firing,discipliningorpromotingofparticularemployeesbyapublic
152153 25governmentalbodywhenpersonalinformationabouttheemployeeisdiscussedorrecorded.
153154 26However,anyvoteonafinaldecision,whentakenbyapublicgovernmentalbody,tohire,
154155 27fire,promoteordisciplineanemployeeofapublicgovernmentalbodyshallbemade
155156 28availablewitharecordofhoweachmembervotedtothepublicwithinseventy-twohoursof
156157 29thecloseofthemeetingwheresuchactionoccurs;provided,however,thatanyemployeeso
157158 30affectedshallbeentitledtopromptnoticeofsuchdecisionduringtheseventy-two-hour
158159 31periodbeforesuchdecisionismadeavailabletothepublic.Asusedinthissubdivision,the
159160 32term"personalinformation"meansinformationrelatingtotheperformanceormeritof
160161 33individualemployees;
161162 34 (4)Thestatemilitiaornationalguardoranypartthereof;
162163 35 (5)Nonjudicialmentalorphysicalhealthproceedingsinvolvingidentifiablepersons,
163164 36includingmedical,psychiatric,psychological,oralcoholismordrugdependencydiagnosisor
164165 37treatment;
165166 38 (6)Scholasticprobation,expulsion,orgraduationofidentifiableindividuals,
166167 39includingrecordsofindividualtestorexaminationscores;however,personallyidentifiable
167168 40studentrecordsmaintainedbypubliceducationalinstitutionsshallbeopenforinspectionby
168169 41theparents,guardianorothercustodianofstudentsundertheageofeighteenyearsandbythe
169170 42parents,guardianorothercustodianandthestudentifthestudentisovertheageofeighteen
170171 43years;
171172 44 (7)Testingandexaminationmaterials,beforethetestorexaminationisgivenor,ifit
172173 45istobegivenagain,beforesogivenagain;
173174 46 (8)Welfarecasesofidentifiableindividuals;
174175 47 (9)Preparation,includinganydiscussionsorworkproduct,onbehalfofapublic
175176 48governmentalbodyoritsrepresentativesfornegotiationswithemployeegroups;
176177 49 (10)Softwarecodesforelectronicdataprocessinganddocumentationthereof;
177178 HB2111 5 50 (11)Specificationsforcompetitivebidding,untileitherthespecificationsare
178179 51officiallyapprovedbythepublicgovernmentalbodyorthespecificationsarepublishedfor
179180 52bid;
180181 53 (12)Sealedbidsandrelateddocuments,untilthebidsareopened;andsealed
181182 54proposalsandrelateddocumentsoranydocumentsrelatedtoanegotiatedcontractuntila
182183 55contractisexecuted,orallproposalsarerejected;
183184 56 (13)Individuallyidentifiablepersonnelrecords,performanceratingsorrecords
184185 57pertainingtoemployeesorapplicantsforemployment,exceptthatthisexemptionshallnot
185186 58applytothenames,positions,salariesandlengthsofserviceofofficersandemployeesof
186187 59publicagenciesoncetheyareemployedassuch,andthenamesofprivatesourcesdonatingor
187188 60contributingmoneytothesalaryofachancellororpresidentatallpubliccollegesand
188189 61universitiesinthestateofMissouriandtheamountofmoneycontributedbythesource;
189190 62 (14)Recordswhichareprotectedfromdisclosurebylaw;
190191 63 (15)Meetingsandpublicrecordsrelatingtoscientificandtechnologicalinnovations
191192 64inwhichtheownerhasaproprietaryinterest;
192193 65 (16)Recordsrelatingtomunicipalhotlinesestablishedforthereportingofabuseand
193194 66wrongdoing;
194195 67 (17)Recordsrelatingtoreportsofallegationsofimpropergovernmental
195196 68activitiesundersection29.221;
196197 69 (18)Confidentialorprivilegedcommunicationsbetweenapublicgovernmentalbody
197198 70anditsauditor,includingallauditorworkproduct;however,allfinalauditreportsissuedby
198199 71theauditoraretobeconsideredopenrecordspursuanttothischapter;
199200 72 [(18)] (19)(a)Securitymeasures,globalpositioningsystem(GPS)data,
200201 73investigativeinformation,orinvestigativeorsurveillancetechniquesofanypublicagency
201202 74responsibleforlawenforcementorpublicsafetythat,ifdisclosed,hasthepotentialto
202203 75endangerthehealthorsafetyofanindividualorthepublic.
203204 76 (b)Anyinformationordataprovidedtoatiplineforthepurposeofsafetyorsecurity
204205 77ataneducationalinstitutionthat,ifdisclosed,hasthepotentialtoendangerthehealthor
205206 78safetyofanindividualorthepublic.
206207 79 (c)Anyinformationcontainedinanysuspiciousactivityreportprovidedtolaw
207208 80enforcementthat,ifdisclosed,hasthepotentialtoendangerthehealthorsafetyofan
208209 81individualorthepublic.
209210 82 (d)Operationalguidelines,policiesandspecificresponseplansdeveloped,adopted,
210211 83ormaintainedbyanypublicagencyresponsibleforlawenforcement,publicsafety,first
211212 84response,orpublichealthforuseinrespondingtoorpreventinganycriticalincidentwhich
212213 85hasthepotentialtoendangerindividualorpublicsafetyorhealth.Financialrecordsrelatedto
213214 86theprocurementoforexpendituresrelatingtooperationalguidelines,policiesorplans
214215 HB2111 6 87purchasedwithpublicfundsshallbeopen.Whenseekingtocloseinformationpursuantto
215216 88thisexception,thepublicgovernmentalbodyshallaffirmativelystateinwritingthat
216217 89disclosurewouldimpairthepublicgovernmentalbody'sabilitytoprotectthesecurityor
217218 90safetyofpersonsorrealproperty,andshallinthesamewritingstatethatthepublicinterestin
218219 91nondisclosureoutweighsthepublicinterestindisclosureoftherecords;
219220 92 [(19)] (20)Existingorproposedsecuritysystemsandstructuralplansofrealproperty
220221 93ownedorleasedbyapublicgovernmentalbody,andinformationthatisvoluntarilysubmitted
221222 94byanonpublicentityowningoroperatinganinfrastructuretoanypublicgovernmentalbody
222223 95forusebythatbodytodeviseplansforprotectionofthatinfrastructure,thepublicdisclosure
223224 96ofwhichwouldthreatenpublicsafety:
224225 97 (a)Recordsrelatedtotheprocurementoforexpendituresrelatingtosecuritysystems
225226 98purchasedwithpublicfundsshallbeopen;
226227 99 (b)Whenseekingtocloseinformationpursuanttothisexception,thepublic
227228 100governmentalbodyshallaffirmativelystateinwritingthatdisclosurewouldimpairthepublic
228229 101governmentalbody'sabilitytoprotectthesecurityorsafetyofpersonsorrealproperty,and
229230 102shallinthesamewritingstatethatthepublicinterestinnondisclosureoutweighsthepublic
230231 103interestindisclosureoftherecords;
231232 104 (c)Recordsthatarevoluntarilysubmittedbyanonpublicentityshallbereviewedby
232233 105thereceivingagencywithinninetydaysofsubmissiontodetermineifretentionofthe
233234 106documentisnecessaryinfurtheranceofastatesecurityinterest.Ifretentionisnotnecessary,
234235 107thedocumentsshallbereturnedtothenonpublicgovernmentalbodyordestroyed;
235236 108 [(20)] (21)Theportionofarecordthatidentifiessecuritysystemsoraccesscodesor
236237 109authorizationcodesforsecuritysystemsofrealproperty;
237238 110 [(21)] (22)Recordsthatidentifytheconfigurationofcomponentsortheoperationof
238239 111acomputer,computersystem,computernetwork,ortelecommunicationsnetwork,andwould
239240 112allowunauthorizedaccesstoorunlawfuldisruptionofacomputer,computersystem,
240241 113computernetwork,ortelecommunicationsnetworkofapublicgovernmentalbody.This
241242 114exceptionshallnotbeusedtolimitordenyaccesstootherwisepublicrecordsinafile,
242243 115document,datafileordatabasecontainingpublicrecords.Recordsrelatedtotheprocurement
243244 116oforexpendituresrelatingtosuchcomputer,computersystem,computernetwork,or
244245 117telecommunicationsnetwork,includingtheamountofmoneyspaidby,oronbehalfof,a
245246 118publicgovernmentalbodyforsuchcomputer,computersystem,computernetwork,or
246247 119telecommunicationsnetworkshallbeopen;
247248 120 [(22)] (23)Creditcardnumbers,personalidentificationnumbers,digitalcertificates,
248249 121physicalandvirtualkeys,accesscodesorauthorizationcodesthatareusedtoprotectthe
249250 122securityofelectronictransactionsbetweenapublicgovernmentalbodyandapersonorentity
250251 123doingbusinesswithapublicgovernmentalbody.Nothinginthissectionshallbedeemedto
251252 HB2111 7 124closetherecordofapersonorentityusingacreditcardheldinthenameofapublic
252253 125governmentalbodyoranyrecordofatransactionmadebyapersonusingacreditcardor
253254 126othermethodofpaymentforwhichreimbursementismadebyapublicgovernmentalbody;
254255 127 [(23)] (24)Recordssubmittedbyanindividual,corporation,orotherbusinessentity
255256 128toapublicinstitutionofhighereducationinconnectionwithaproposaltolicenseintellectual
256257 129propertyorperformsponsoredresearchandwhichcontainssalesprojectionsorother
257258 130businessplaninformationthedisclosureofwhichmayendangerthecompetitivenessofa
258259 131business;
259260 132 [(24)] (25)Recordsrelatingtofosterhomeorkinshipplacementsofchildreninfoster
260261 133careundersection210.498;and
261262 134 [(25)] (26)Individuallyidentifiablecustomerusageandbillingrecordsforcustomers
262263 135ofamunicipallyownedutility,unlesstherecordsarerequestedbythecustomerorauthorized
263264 136forreleasebythecustomer,exceptthatamunicipallyownedutilityshallmakeavailableto
264265 137thepublicthecustomer'sname,billingaddress,locationofservice,anddatesofservice
265266 138providedforanycommercialserviceaccount.
266267 âś”
267268 HB2111 8