§ 140.991 RSMo — Annual audit, when — performance audit, when

1. There shall be an annual audit of the affairs, accounts, expenses, and financial transactions of a land bank agency by a certified public accountant before April thirtieth of each year, which accountant shall be employed by the land bank agency on or before March first of each year. Certified copies of the audit shall be furnished to the county or municipality that established the land bank agency, and the county or municipality shall post the audit on its public website. Copies of the audit shall also be available for public inspection at the office of the land bank agency.

2. The land bank agency may be performance audited at any time by the state auditor or by the auditor of the county or municipality that established the land bank agency. The land bank agency shall make copies of such audit available to the public and shall post a copy of the audit on the land bank agency's website within thirty days of the completion of the audit.