Missouri Revised Statutes Title XXI. Public Safety and Morals § 313.315. Duties of state auditor--other audits--reports to be filed

1. The state auditor shall conduct a biennial audit of all accounts and transactions of the state lottery pursuant to section 29.200 and such other special audits as he may deem necessary. The auditor or his agents conducting an audit shall have access and authority to examine any and all records of the commission, its distributing agencies, lottery vendors or lottery ticket sales agents that relate to the operation, administration, or promotion of the lottery.

2. The commission shall employ an independent firm of accountants to conduct an annual audit of all accounts and transactions of the lottery. Expenses for conducting an audit pursuant to this subsection shall be paid from the state lottery fund.

3. All audit reports shall be presented to the general assembly pursuant to section 181.100 and to the commission, the governor, the commissioner of administration, the state treasurer, attorney general, and the state auditor.