Missouri Code § 189.020

Director may require further data — may examine books and records or request audit.
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Upon receipt of the above information, the director may:
(1) Request further information concerning receipts and expenditures of the city, county, corporation, or district; and may
(2) Examine the books and records of the city, county, corporation or district; or may
(3) Request from the fiscal officer an audit by a certified public accountant of any hospital covered by sections 189.010 to 189.085 , and accept the same in lieu of requesting further information or an examining of the books and records of the city, county, corporation, or district.

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