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Missouri Senate Bill SB1048

Missouri 2024 Regular Session

Missouri Senate Bill SB1048 Compare Versions

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1-3499S.02C
2- 1
3-SENATE COMMITTEE SUBSTITUTE
4-FOR
1+
2+EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
3+and is intended to be omitted in the law.
4+SECOND REGULAR SESSION
55 SENATE BILL NO. 1048
6+102ND GENERAL ASSEMBLY
7+INTRODUCED BY SENATOR FITZWATER.
8+3499S.01I KRISTINA MARTIN, Secretary
69 AN ACT
7-To repeal sections 29.005, 29.235, 374.250, and
8-610.021, RSMo, and to enact in lieu thereof five new
9-sections relating to the powers of the state auditor.
10+To repeal sections 29.235, 52.150, 374.250, and 610.021, RSMo, and to enact in lieu thereof five
11+new sections relating to the powers of the state auditor.
1012
1113 Be it enacted by the General Assembly of the State of Missouri, as follows:
12- Section A. Sections 29.005, 29.235, 374.250, and 610.021,
13-RSMo, are repealed and five new sections enacted in lieu
14-thereof, to be known as sections 29.005, 29.225, 29.235,
15-374.250, and 610.021, to read as follows:
16- 29.005. As used in this chapt er, the following terms
17-mean:
18- (1) "Accounting system", the total structure of
19-records and procedures which discover, record, classify, and
20-report information on the financial position and operating
21-results of a governmental unit or any of its fun ds, balanced
22-account groups, and organizational components;
23- (2) "Audit", an independent, objective assessment of
24-the stewardship, performance, or cost of government
25-policies, programs, or operations, depending upon the type
26-and scope of the audit . All audits shall conform to the
27-standards established by the comptroller general of the
28-United States for audits of government entities,
29-organizations, programs, activities, and functions as
30-presented in the publication Government Auditing Standards ;
31- (3) "Federal agency", any department, agency, or
32-instrumentality of the federal government and any federally
33-owned or controlled corporation;
34- (4) "Financial audits", audits providing an
35-independent assessment of whether an entity's reporte d
36- 2
37-financial information is presented fairly in accordance with
38-recognized criteria. Financial audits shall consist of the
39-following:
40- (a) Financial statement audits that shall:
41- a. Provide or disclaim an opinion about whether an
42-entity's financial statements are presented fairly in all
43-material respects in conformity with accounting principles
44-generally accepted in the United States or with another
45-applicable financial reporting framework; or
46- b. Report on internal control deficiencie s and on
47-compliance with provisions of laws, regulations, contracts,
48-and grant agreements, as those controls and provisions
49-relate to financial transactions, systems, and processes; or
50- (b) Other financial audits of various scopes which may
51-include, but not be limited to:
52- a. Reporting on specified elements, accounts, or items
53-of a financial statement; and
54- b. Auditing compliance with requirements related to
55-federal award expenditures and other governmental financial
56-assistance in conjunction with a financial statement audit;
57- (5) "Improper governmental activity", includes
58-official misconduct, fraud, misappropriation, mismanagement,
59-waste of resources, or a violation of state or federal law,
60-rule, or regulation;
61- (6) "Internal control", the plans, policies, methods,
62-and procedures used to meet an entity's or organization's
63-mission, goals, and objectives. Internal control shall
64-include the processes and procedures for planning,
65-organizing, directing, and controlling oper ations, as well
66-as management's system for measuring, reporting, and
67-monitoring performance;
68- [(6)] (7) "Performance audits", audits that provide
69-findings or conclusions based on an evaluation of
70- 3
71-sufficient, appropriate evidence against identified
72-criteria. Performance audit objectives shall include, but
73-not be limited to, the following:
74- (a) Effectiveness and results. This objective may
75-measure the extent to which an entity, organization,
76-activity, program, or function is achieving its goals and
77-objectives;
78- (b) Economy and efficiency. This objective shall
79-assess the costs and resources used to achieve results of an
80-entity, organization, activity, program, or function;
81- (c) Internal control. This objective shall assess one
82-or more components of an entity's internal control system,
83-which is designed to provide reasonable assurance of
84-achieving effective and efficient operations, reliable
85-financial and performance reporting, or compliance with
86-applicable legal requiremen ts; and
87- (d) Compliance. This objective shall assess
88-compliance with criteria established by provisions of laws,
89-regulations, contracts, and grant agreements or by other
90-requirements that could affect the acquisition, protection,
91-use, and disposition of an entity's resources and the
92-quantity, quality, timeliness, and cost of services the
93-entity produces and delivers;
94- [(7)] (8) "State agency", any department, institution,
95-board, commission, committee, division, bureau, officer, or
96-official which shall include any institution of higher
97-education, mental or specialty hospital, community college,
98-or circuit court and divisions of the circuit court.
99- 29.225. 1. The auditor, or his or her authorized
100-representatives, may audi t all or part of any political
101-subdivision or other governmental entity:
102- (1) If, after an investigation under section 29.221 of
103-the political subdivision or governmental entity, or its
104- 4
105-officers or employees, the auditor believes an improper
106-governmental activity has occurred; or
107- (2) When requested by a prosecuting attorney, circuit
108-attorney, or law enforcement agency as part of an
109-investigation of an improper governmental activity.
110- 2. The costs for all audits initiated under this
111-section shall be paid out of the state auditor's budget.
112- 29.235. 1. The auditor and the auditor's authorized
113-agents are authorized to:
114- (1) Examine all books, accounts, records, reports, or
115-vouchers of any state agency or entity subj ect to audit,
116-insofar as they are necessary to conduct an audit under this
117-chapter, provided that the auditor complies with state and
118-federal financial privacy requirements prior to accessing
119-financial records including provisions presented in chapter
120-408 and provided that the auditor or other public entity
121-reimburses the reasonable documentation and production costs
122-relating to compliance with examination by the auditor or
123-auditor's authorized agents that pertain to:
124- (a) Amounts received unde r a grant or contract from
125-the federal government or the state or its political
126-subdivisions;
127- (b) Amounts received, disbursed, or otherwise handled
128-on behalf of the federal government or the state;
129- (2) Examine and inspect all property, equip ment, and
130-facilities in the possession of any state agency, political
131-subdivision, or quasi -governmental entity that were
132-furnished or otherwise provided through grant, contract, or
133-any other type of funding by the state of Missouri or the
134-federal government; and
135- (3) Review state tax returns, except such review shall
136-be limited to matters of official business, and the
137-auditor's report shall not violate the confidentiality
138- 5
139-provisions of tax laws. Notwithstanding confidentiality
140-provisions of tax laws to the contrary, the auditor may use
141-or disclose information related to overdue tax debts in
142-support of the auditor's statutory mission.
143- 2. All contracts or agreements entered into as a
144-result of the award of a grant by state agencies or
145-political subdivisions shall include, as a necessary part, a
146-clause describing the auditor's access as provided under
147-this section.
148- 3. The auditor may obtain the services of certified
149-public accountants, qualified management consultants, or
150-other professional persons and experts as the auditor deems
151-necessary or desirable to carry out the duties and functions
152-assigned under this chapter. Unless otherwise authorized by
153-law, no state agency shall enter into any contract for
154-auditing services without consultation with, and the prior
155-written approval of, the auditor.
156- 4. (1) Insofar as necessary to conduct an audit under
157-this chapter or an investigation under section 29.221 , the
158-auditor or the auditor's authorized representatives shall
159-have the power to subpoena witnesses, to take testimony
160-under oath, to cause the deposition of witnesses residing
161-within or without the state to be taken in a manner
162-prescribed by law, and to assemble records and documents, by
163-subpoena or otherwise. The subpoena power granted by this
164-section shall be exercised only at the specific written
165-direction of the auditor or the auditor's chief deputy.
166- (2) If any person refuses to comply with a subpoena,
167-the auditor shall seek to enforce the subpoena b efore a
168-court of competent jurisdiction to require the attendance
169-and testimony of witnesses and the production of books,
170-papers, correspondence, memoranda, contracts, agreements,
171-and other records. Such court may issue an order requiring
172- 6
173-such person to appear before the auditor or officers
174-designated by the auditor to produce records or to give
175-testimony relating to the matter under investigation or in
176-question. Any failure to comply with such order of the
177-court may be punished by such court as contempt.
178- 5. Testimony and records obtained through the
179-authority to subpoena under this section shall be subject to
180-the same confidentiality and disclosure provisions as
181-provided under section 29.200 for audit workpapers and
182-related supportive m aterial.
183- 374.250. 1. The director shall take proper vouchers
184-for all payments made by the department and shall take
185-receipts from the director of revenue for all moneys the
186-department pays to the director of revenue.
187- 2. At the close of each state fiscal year, the state
188-auditor shall audit, adjust and settle all receipts and
189-disbursements in the insurance dedicated fund and the
190-insurance examiners' fund, and [taxes certified or collected
191-under sections 148.310 to 148.461 or sec tions 384.011 to
192-384.071] and the results shall be reported as part of the
193-annual audit of the state's financial statements .
194- 610.021. Except to the extent disclosure is otherwise
195-required by law, a public governmental body is authorized to
196-close meetings, records and votes, to the extent they relate
197-to the following:
198- (1) Legal actions, causes of action or litigation
199-involving a public governmental body and any confidential or
200-privileged communications between a public governmen tal body
201-or its representatives and its attorneys. However, any
202-minutes, vote or settlement agreement relating to legal
203-actions, causes of action or litigation involving a public
204-governmental body or any agent or entity representing its
205-interests or acting on its behalf or with its authority,
206- 7
207-including any insurance company acting on behalf of a public
208-government body as its insured, shall be made public upon
209-final disposition of the matter voted upon or upon the
210-signing by the parties of the sett lement agreement, unless,
211-prior to final disposition, the settlement agreement is
212-ordered closed by a court after a written finding that the
213-adverse impact to a plaintiff or plaintiffs to the action
214-clearly outweighs the public policy considerations of
215-section 610.011, however, the amount of any moneys paid by,
216-or on behalf of, the public governmental body shall be
217-disclosed; provided, however, in matters involving the
218-exercise of the power of eminent domain, the vote shall be
219-announced or become p ublic immediately following the action
220-on the motion to authorize institution of such a legal
221-action. Legal work product shall be considered a closed
222-record;
223- (2) Leasing, purchase or sale of real estate by a
224-public governmental body where public knowledge of the
225-transaction might adversely affect the legal consideration
226-therefor. However, any minutes, vote or public record
227-approving a contract relating to the leasing, purchase or
228-sale of real estate by a public governmental body shall be
229-made public upon execution of the lease, purchase or sale of
230-the real estate;
231- (3) Hiring, firing, disciplining or promoting of
232-particular employees by a public governmental body when
233-personal information about the employee is discussed or
234-recorded. However, any vote on a final decision, when taken
235-by a public governmental body, to hire, fire, promote or
236-discipline an employee of a public governmental body shall
237-be made available with a record of how each member voted to
238-the public within sevent y-two hours of the close of the
239-meeting where such action occurs; provided, however, that
240- 8
241-any employee so affected shall be entitled to prompt notice
242-of such decision during the seventy -two-hour period before
243-such decision is made available to the publ ic. As used in
244-this subdivision, the term "personal information" means
245-information relating to the performance or merit of
246-individual employees;
247- (4) The state militia or national guard or any part
248-thereof;
249- (5) Nonjudicial mental or physica l health proceedings
250-involving identifiable persons, including medical,
251-psychiatric, psychological, or alcoholism or drug dependency
252-diagnosis or treatment;
253- (6) Scholastic probation, expulsion, or graduation of
254-identifiable individuals, including records of individual
255-test or examination scores; however, personally identifiable
256-student records maintained by public educational
257-institutions shall be open for inspection by the parents,
258-guardian or other custodian of students under the age of
259-eighteen years and by the parents, guardian or other
260-custodian and the student if the student is over the age of
261-eighteen years;
262- (7) Testing and examination materials, before the test
263-or examination is given or, if it is to be given again,
264-before so given again;
265- (8) Welfare cases of identifiable individuals;
266- (9) Preparation, including any discussions or work
267-product, on behalf of a public governmental body or its
268-representatives for negotiations with employee groups;
269- (10) Software codes for electronic data processing and
270-documentation thereof;
271- (11) Specifications for competitive bidding, until
272-either the specifications are officially approved by the
273- 9
274-public governmental body or the specifications are published
275-for bid;
276- (12) Sealed bids and related documents, until the bids
277-are opened; and sealed proposals and related documents or
278-any documents related to a negotiated contract until a
279-contract is executed, or all proposals are rejected;
280- (13) Individually identifiable personnel records,
281-performance ratings or records pertaining to employees or
282-applicants for employment, except that this exemption shall
283-not apply to the names, positions, salaries and lengths of
284-service of officers and employees of public agen cies once
285-they are employed as such, and the names of private sources
286-donating or contributing money to the salary of a chancellor
287-or president at all public colleges and universities in the
288-state of Missouri and the amount of money contributed by the
289-source;
290- (14) Records which are protected from disclosure by
291-law;
292- (15) Meetings and public records relating to
293-scientific and technological innovations in which the owner
294-has a proprietary interest;
295- (16) Records relating to municipal h otlines
296-established for the reporting of abuse and wrongdoing;
297- (17) Records relating to reports of allegations of
298-improper governmental activities under section 29.221;
299- (18) Confidential or privileged communications between
300-a public governmental body and its auditor, including all
301-auditor work product; however, all final audit reports
302-issued by the auditor are to be considered open records
303-pursuant to this chapter;
304- [(18)] (19) (a) Security measures, global positioning
305-system (GPS) data, investigative information, or
306-investigative or surveillance techniques of any public
307- 10
308-agency responsible for law enforcement or public safety
309-that, if disclosed, has the potential to endanger the health
310-or safety of an individual or the public.
311- (b) Any information or data provided to a tip line for
312-the purpose of safety or security at an educational
313-institution that, if disclosed, has the potential to
314-endanger the health or safety of an individual or the public.
315- (c) Any information contained in any suspicious
316-activity report provided to law enforcement that, if
317-disclosed, has the potential to endanger the health or
318-safety of an individual or the public.
319- (d) Operational guidelines, policies and specific
320-response plans develop ed, adopted, or maintained by any
321-public agency responsible for law enforcement, public
322-safety, first response, or public health for use in
323-responding to or preventing any critical incident which has
324-the potential to endanger individual or public safet y or
325-health. Financial records related to the procurement of or
326-expenditures relating to operational guidelines, policies or
327-plans purchased with public funds shall be open. When
328-seeking to close information pursuant to this exception, the
329-public governmental body shall affirmatively state in
330-writing that disclosure would impair the public governmental
331-body's ability to protect the security or safety of persons
332-or real property, and shall in the same writing state that
333-the public interest in nond isclosure outweighs the public
334-interest in disclosure of the records;
335- [(19)] (20) Existing or proposed security systems and
336-structural plans of real property owned or leased by a
337-public governmental body, and information that is
338-voluntarily submitted by a nonpublic entity owning or
339-operating an infrastructure to any public governmental body
340-for use by that body to devise plans for protection of that
341- 11
342-infrastructure, the public disclosure of which would
343-threaten public safety:
344- (a) Records related to the procurement of or
345-expenditures relating to security systems purchased with
346-public funds shall be open;
347- (b) When seeking to close information pursuant to this
348-exception, the public governmental body shall affirmatively
349-state in writing that disclosure would impair the public
350-governmental body's ability to protect the security or
351-safety of persons or real property, and shall in the same
352-writing state that the public interest in nondisclosure
353-outweighs the public interest in disclo sure of the records;
354- (c) Records that are voluntarily submitted by a
355-nonpublic entity shall be reviewed by the receiving agency
356-within ninety days of submission to determine if retention
357-of the document is necessary in furtherance of a state
358-security interest. If retention is not necessary, the
359-documents shall be returned to the nonpublic governmental
360-body or destroyed;
361- [(20)] (21) The portion of a record that identifies
362-security systems or access codes or authorization codes for
363-security systems of real property;
364- [(21)] (22) Records that identify the configuration of
365-components or the operation of a computer, computer system,
366-computer network, or telecommunications network, and would
367-allow unauthorized access to or unlawful dis ruption of a
368-computer, computer system, computer network, or
369-telecommunications network of a public governmental body.
370-This exception shall not be used to limit or deny access to
371-otherwise public records in a file, document, data file or
372-database containing public records. Records related to the
373-procurement of or expenditures relating to such computer,
374-computer system, computer network, or telecommunications
375- 12
376-network, including the amount of moneys paid by, or on
377-behalf of, a public governmental b ody for such computer,
378-computer system, computer network, or telecommunications
379-network shall be open;
380- [(22)] (23) Credit card numbers, personal
381-identification numbers, digital certificates, physical and
382-virtual keys, access codes or authorizatio n codes that are
383-used to protect the security of electronic transactions
384-between a public governmental body and a person or entity
385-doing business with a public governmental body. Nothing in
386-this section shall be deemed to close the record of a person
387-or entity using a credit card held in the name of a public
388-governmental body or any record of a transaction made by a
389-person using a credit card or other method of payment for
390-which reimbursement is made by a public governmental body;
391- [(23)] (24) Records submitted by an individual,
392-corporation, or other business entity to a public
393-institution of higher education in connection with a
394-proposal to license intellectual property or perform
395-sponsored research and which contains sales projections or
396-other business plan information the disclosure of which may
397-endanger the competitiveness of a business;
398- [(24)] (25) Records relating to foster home or kinship
399-placements of children in foster care under section 210.498;
400-and
401- [(25)] (26) Individually identifiable customer usage
402-and billing records for customers of a municipally owned
403-utility, unless the records are requested by the customer or
404-authorized for release by the customer, except that a
405-municipally owned utility shall make availa ble to the public
406-the customer's name, billing address, location of service,
407-and dates of service provided for any commercial service
408-account.
14+ Section A. Sections 29.235, 52.150, 374.250, and 610.021, 1
15+RSMo, are repealed and five new sections enacted in lieu 2
16+thereof, to b e known as sections 29.225, 29.235, 52.150, 3
17+374.250, and 610.021, to read as follows:4
18+ 29.225. 1. For purposes of this section, the term 1
19+"improper governmental activity" includes official 2
20+misconduct, fraud, misappropriation, mismanagement, waste o f 3
21+resources, or a violation of state or federal law, rule, or 4
22+regulation. 5
23+ 2. The auditor, or his or her authorized 6
24+representatives, may audit all or part of any political 7
25+subdivision or other governmental entity: 8
26+ (1) If, after an investigat ion under section 29.221 of 9
27+the political subdivision or governmental entity, or its 10
28+officers or employees, the auditor believes an improper 11
29+governmental activity has occurred; or 12
30+ (2) When requested by a prosecuting attorney, circuit 13
31+attorney, or law enforcement agency as part of an 14
32+investigation of an improper governmental activity. 15
33+ 29.235. 1. The auditor and the auditor's authorized 1
34+agents are authorized to: 2 SB 1048 2
35+ (1) Examine all books, accounts, records, reports, 3
36+vouchers of any state agency or entity subject to audit, 4
37+insofar as they are necessary to conduct an audit under this 5
38+chapter, provided that the auditor complies with state and 6
39+federal financial privacy requirements prior to accessing 7
40+financial records includ ing provisions presented in chapter 8
41+408 and provided that the auditor or other public entity 9
42+reimburses the reasonable documentation and production costs 10
43+relating to compliance with examination by the auditor or 11
44+auditor's authorized agents that pertain to: 12
45+ (a) Amounts received under a grant or contract from 13
46+the federal government or the state or its political 14
47+subdivisions; 15
48+ (b) Amounts received, disbursed, or otherwise handled 16
49+on behalf of the federal government or the state; 17
50+ (2) Examine and inspect all property, equipment, and 18
51+facilities in the possession of any state agency, political 19
52+subdivision, or quasi -governmental entity that were 20
53+furnished or otherwise provided through grant, contract, or 21
54+any other type of funding by the s tate of Missouri or the 22
55+federal government; and 23
56+ (3) Review state tax returns, except such review shall 24
57+be limited to matters of official business, and the 25
58+auditor's report shall not violate the confidentiality 26
59+provisions of tax laws. Notwithstanding confidentiality 27
60+provisions of tax laws to the contrary, the auditor may use 28
61+or disclose information related to overdue tax debts in 29
62+support of the auditor's statutory mission. 30
63+ 2. All contracts or agreements entered into as a 31
64+result of the award of a grant by state agencies or 32
65+political subdivisions shall include, as a necessary part, a 33 SB 1048 3
66+clause describing the auditor's access as provided under 34
67+this section. 35
68+ 3. The auditor may obtain the services of certified 36
69+public accountants, qualif ied management consultants, or 37
70+other professional persons and experts as the auditor deems 38
71+necessary or desirable to carry out the duties and functions 39
72+assigned under this chapter. Unless otherwise authorized by 40
73+law, no state agency shall enter into a ny contract for 41
74+auditing services without consultation with, and the prior 42
75+written approval of, the auditor. 43
76+ 4. (1) Insofar as necessary to conduct an audit under 44
77+this chapter or an investigation under section 29.221 , the 45
78+auditor or the auditor' s authorized representatives shall 46
79+have the power to subpoena witnesses, to take testimony 47
80+under oath, to cause the deposition of witnesses residing 48
81+within or without the state to be taken in a manner 49
82+prescribed by law, and to assemble records and docu ments, by 50
83+subpoena or otherwise. The subpoena power granted by this 51
84+section shall be exercised only at the specific written 52
85+direction of the auditor or the auditor's chief deputy. 53
86+ (2) If any person refuses to comply with a subpoena, 54
87+the auditor shall seek to enforce the subpoena before a 55
88+court of competent jurisdiction to require the attendance 56
89+and testimony of witnesses and the production of books, 57
90+papers, correspondence, memoranda, contracts, agreements, 58
91+and other records. Such court may issue an order requiring 59
92+such person to appear before the auditor or officers 60
93+designated by the auditor to produce records or to give 61
94+testimony relating to the matter under investigation or in 62
95+question. Any failure to comply with such order of the 63
96+court may be punished by such court as contempt. 64 SB 1048 4
97+ 5. Testimony and records obtained through the 65
98+authority to subpoena under this section shall be subject to 66
99+the same confidentiality and disclosure provisions as 67
100+provided under section 29.200 for audit workpapers and 68
101+related supportive material. 69
102+ 52.150. 1. The person appointed to fill a vacancy in 1
103+the office of collector shall execute a bond and collect and 2
104+pay over the taxes in the manner required of the collector 3
105+subject to the provisions of subsections 2, 3, 4 and 6 of 4
106+this section, and his acts shall be as binding and effectual 5
107+as acts of the regularly elected collector. He may obtain 6
108+judgment and sell delinquent lands and lots in the manner in 7
109+which the collector is auth orized to act. 8
110+ 2. [The person appointed to fill a vacancy in the 9
111+office of collector shall within five days after assuming 10
112+the duties of the office notify the state auditor of the 11
113+need for an audit of the office.] The state auditor shall 12
114+[within twenty days of receipt of the notice commence ] 13
115+conduct an audit of the collector's office if the county 14
116+governing body passes an order or resolution requesting the 15
117+audit within thirty days of the appointment of the new 16
118+collector. 17
119+ 3. If requested to conduct an audit by the county 18
120+governing body under subsection 2 of this section, the state 19
121+auditor shall: 20
122+ (1) Determine the financial condition of the accounts 21
123+of the office of the collector; 22
124+ (2) Determine the proper compensation that s hould have 23
125+been paid to the replaced collector in the past three years 24
126+and the compensation actually paid during such period; and 25 SB 1048 5
127+ (3) File a report of his finding with the county 26
128+governing body and the person appointed to fill the vacancy 27
129+in the office of the collector. 28
130+ 4. The county governing body shall notwithstanding any 29
131+other provision of law to the contrary: 30
132+ (1) Accept the report of the state auditor; and 31
133+ (2) If necessary order the newly appointed collector 32
134+to withhold and pay any funds owing to the county and the 33
135+past collector or his estate from current tax revenue; or 34
136+ (3) Direct the prosecuting attorney to file suit 35
137+against the past collector or his estate or against his bond 36
138+to recover any overpayment. 37
139+ 5. The prosecuting attorney shall represent the 38
140+county, the county governing body and the newly appointed 39
141+collector without additional compensation in any civil 40
142+action arising as a result of this section. 41
143+ 6. Any moneys recovered pursuant to this sec tion due 42
144+the county or any political subdivision within the county 43
145+shall be paid in the year of recovery as if the funds were 44
146+collected in the current year. 45
147+ 7. The county governing body shall pay to the state 46
148+auditor from county general revenue t he costs of the audit 47
149+conducted pursuant to subsections 2 and 3 of this section. 48
150+ 374.250. 1. The director shall take proper vouchers 1
151+for all payments made by the department and shall take 2
152+receipts from the director of revenue for al l moneys the 3
153+department pays to the director of revenue. 4
154+ 2. At the close of each state fiscal year, the state 5
155+auditor shall audit, adjust and settle all receipts and 6
156+disbursements in the insurance dedicated fund and the 7
157+insurance examiners' fund, and [taxes certified or collected 8
158+under sections 148.310 to 148.461 or sections 384.011 to 9 SB 1048 6
159+384.071] and the results shall be reported as part of the 10
160+annual audit of the state's financial statements . 11
161+ 610.021. Except to the extent dis closure is otherwise 1
162+required by law, a public governmental body is authorized to 2
163+close meetings, records and votes, to the extent they relate 3
164+to the following: 4
165+ (1) Legal actions, causes of action or litigation 5
166+involving a public governmental bod y and any confidential or 6
167+privileged communications between a public governmental body 7
168+or its representatives and its attorneys. However, any 8
169+minutes, vote or settlement agreement relating to legal 9
170+actions, causes of action or litigation involving a p ublic 10
171+governmental body or any agent or entity representing its 11
172+interests or acting on its behalf or with its authority, 12
173+including any insurance company acting on behalf of a public 13
174+government body as its insured, shall be made public upon 14
175+final disposition of the matter voted upon or upon the 15
176+signing by the parties of the settlement agreement, unless, 16
177+prior to final disposition, the settlement agreement is 17
178+ordered closed by a court after a written finding that the 18
179+adverse impact to a plaintiff or plaintiffs to the action 19
180+clearly outweighs the public policy considerations of 20
181+section 610.011, however, the amount of any moneys paid by, 21
182+or on behalf of, the public governmental body shall be 22
183+disclosed; provided, however, in matters involving the 23
184+exercise of the power of eminent domain, the vote shall be 24
185+announced or become public immediately following the action 25
186+on the motion to authorize institution of such a legal 26
187+action. Legal work product shall be considered a closed 27
188+record; 28
189+ (2) Leasing, purchase or sale of real estate by a 29
190+public governmental body where public knowledge of the 30 SB 1048 7
191+transaction might adversely affect the legal consideration 31
192+therefor. However, any minutes, vote or public record 32
193+approving a contract relating to the leasi ng, purchase or 33
194+sale of real estate by a public governmental body shall be 34
195+made public upon execution of the lease, purchase or sale of 35
196+the real estate; 36
197+ (3) Hiring, firing, disciplining or promoting of 37
198+particular employees by a public governmenta l body when 38
199+personal information about the employee is discussed or 39
200+recorded. However, any vote on a final decision, when taken 40
201+by a public governmental body, to hire, fire, promote or 41
202+discipline an employee of a public governmental body shall 42
203+be made available with a record of how each member voted to 43
204+the public within seventy -two hours of the close of the 44
205+meeting where such action occurs; provided, however, that 45
206+any employee so affected shall be entitled to prompt notice 46
207+of such decision during the seventy-two-hour period before 47
208+such decision is made available to the public. As used in 48
209+this subdivision, the term "personal information" means 49
210+information relating to the performance or merit of 50
211+individual employees; 51
212+ (4) The state militia or national guard or any part 52
213+thereof; 53
214+ (5) Nonjudicial mental or physical health proceedings 54
215+involving identifiable persons, including medical, 55
216+psychiatric, psychological, or alcoholism or drug dependency 56
217+diagnosis or treatment; 57
218+ (6) Scholastic probation, expulsion, or graduation of 58
219+identifiable individuals, including records of individual 59
220+test or examination scores; however, personally identifiable 60
221+student records maintained by public educational 61
222+institutions shall be open for inspection by the parents, 62 SB 1048 8
223+guardian or other custodian of students under the age of 63
224+eighteen years and by the parents, guardian or other 64
225+custodian and the student if the student is over the age of 65
226+eighteen years; 66
227+ (7) Testing and examination materials, befo re the test 67
228+or examination is given or, if it is to be given again, 68
229+before so given again; 69
230+ (8) Welfare cases of identifiable individuals; 70
231+ (9) Preparation, including any discussions or work 71
232+product, on behalf of a public governmental body or its 72
233+representatives for negotiations with employee groups; 73
234+ (10) Software codes for electronic data processing and 74
235+documentation thereof; 75
236+ (11) Specifications for competitive bidding, until 76
237+either the specifications are officially approved by the 77
238+public governmental body or the specifications are published 78
239+for bid; 79
240+ (12) Sealed bids and related documents, until the bids 80
241+are opened; and sealed proposals and related documents or 81
242+any documents related to a negotiated contract until a 82
243+contract is executed, or all proposals are rejected; 83
244+ (13) Individually identifiable personnel records, 84
245+performance ratings or records pertaining to employees or 85
246+applicants for employment, except that this exemption shall 86
247+not apply to the names, posit ions, salaries and lengths of 87
248+service of officers and employees of public agencies once 88
249+they are employed as such, and the names of private sources 89
250+donating or contributing money to the salary of a chancellor 90
251+or president at all public colleges and uni versities in the 91
252+state of Missouri and the amount of money contributed by the 92
253+source; 93 SB 1048 9
254+ (14) Records which are protected from disclosure by 94
255+law; 95
256+ (15) Meetings and public records relating to 96
257+scientific and technological innovations in which th e owner 97
258+has a proprietary interest; 98
259+ (16) Records relating to municipal hotlines 99
260+established for the reporting of abuse and wrongdoing , and 100
261+records relating to reports of allegations of improper 101
262+governmental activities under section 29.221 ; 102
263+ (17) Confidential or privileged communications between 103
264+a public governmental body and its auditor, including all 104
265+auditor work product; however, all final audit reports 105
266+issued by the auditor are to be considered open records 106
267+pursuant to this chapter; 107
268+ (18) (a) Security measures, global positioning system 108
269+(GPS) data, investigative information, or investigative or 109
270+surveillance techniques of any public agency responsible for 110
271+law enforcement or public safety that, if disclosed, has the 111
272+potential to endanger the health or safety of an individual 112
273+or the public. 113
274+ (b) Any information or data provided to a tip line for 114
275+the purpose of safety or security at an educational 115
276+institution that, if disclosed, has the potential to 116
277+endanger the health or safety of an individual or the public. 117
278+ (c) Any information contained in any suspicious 118
279+activity report provided to law enforcement that, if 119
280+disclosed, has the potential to endanger the health or 120
281+safety of an individual or the public. 121
282+ (d) Operational guidelines, policies and specific 122
283+response plans developed, adopted, or maintained by any 123
284+public agency responsible for law enforcement, public 124
285+safety, first response, or public health for use in 125 SB 1048 10
286+responding to or preventing any critical incide nt which has 126
287+the potential to endanger individual or public safety or 127
288+health. Financial records related to the procurement of or 128
289+expenditures relating to operational guidelines, policies or 129
290+plans purchased with public funds shall be open. When 130
291+seeking to close information pursuant to this exception, the 131
292+public governmental body shall affirmatively state in 132
293+writing that disclosure would impair the public governmental 133
294+body's ability to protect the security or safety of persons 134
295+or real property, and shall in the same writing state that 135
296+the public interest in nondisclosure outweighs the public 136
297+interest in disclosure of the records; 137
298+ (19) Existing or proposed security systems and 138
299+structural plans of real property owned or leased by a 139
300+public governmental body, and information that is 140
301+voluntarily submitted by a nonpublic entity owning or 141
302+operating an infrastructure to any public governmental body 142
303+for use by that body to devise plans for protection of that 143
304+infrastructure, the public disclosure of which would 144
305+threaten public safety: 145
306+ (a) Records related to the procurement of or 146
307+expenditures relating to security systems purchased with 147
308+public funds shall be open; 148
309+ (b) When seeking to close information pursuant to this 149
310+exception, the public governmental body shall affirmatively 150
311+state in writing that disclosure would impair the public 151
312+governmental body's ability to protect the security or 152
313+safety of persons or real property, and shall in the same 153
314+writing state that the public interes t in nondisclosure 154
315+outweighs the public interest in disclosure of the records; 155
316+ (c) Records that are voluntarily submitted by a 156
317+nonpublic entity shall be reviewed by the receiving agency 157 SB 1048 11
318+within ninety days of submission to determine if retention 158
319+of the document is necessary in furtherance of a state 159
320+security interest. If retention is not necessary, the 160
321+documents shall be returned to the nonpublic governmental 161
322+body or destroyed; 162
323+ (20) The portion of a record that identifies security 163
324+systems or access codes or authorization codes for security 164
325+systems of real property; 165
326+ (21) Records that identify the configuration of 166
327+components or the operation of a computer, computer system, 167
328+computer network, or telecommunications network, and would 168
329+allow unauthorized access to or unlawful disruption of a 169
330+computer, computer system, computer network, or 170
331+telecommunications network of a public governmental body. 171
332+This exception shall not be used to limit or deny access to 172
333+otherwise public records in a file, document, data file or 173
334+database containing public records. Records related to the 174
335+procurement of or expenditures relating to such computer, 175
336+computer system, computer network, or telecommunications 176
337+network, including the amount of moneys paid by, or on 177
338+behalf of, a public governmental body for such computer, 178
339+computer system, computer network, or telecommunications 179
340+network shall be open; 180
341+ (22) Credit card numbers, personal identification 181
342+numbers, digital certificates, physical and virtu al keys, 182
343+access codes or authorization codes that are used to protect 183
344+the security of electronic transactions between a public 184
345+governmental body and a person or entity doing business with 185
346+a public governmental body. Nothing in this section shall 186
347+be deemed to close the record of a person or entity using a 187
348+credit card held in the name of a public governmental body 188
349+or any record of a transaction made by a person using a 189 SB 1048 12
350+credit card or other method of payment for which 190
351+reimbursement is made by a publi c governmental body; 191
352+ (23) Records submitted by an individual, corporation, 192
353+or other business entity to a public institution of higher 193
354+education in connection with a proposal to license 194
355+intellectual property or perform sponsored research and 195
356+which contains sales projections or other business plan 196
357+information the disclosure of which may endanger the 197
358+competitiveness of a business; 198
359+ (24) Records relating to foster home or kinship 199
360+placements of children in foster care under section 210.498; 200
361+and 201
362+ (25) Individually identifiable customer usage and 202
363+billing records for customers of a municipally owned 203
364+utility, unless the records are requested by the customer or 204
365+authorized for release by the customer, except that a 205
366+municipally owned utility shall make available to the public 206
367+the customer's name, billing address, location of service, 207
368+and dates of service provided for any commercial service 208
369+account. 209
370+