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  313.940.  Annual financial audit required, operator to pay cost of audit — exemption. — 1.  Except as provided in subsection 2 of this section, a licensed operator shall contract annually with a certified public accountant to perform a financial audit of the licensed operator.  Except as provided in subsection 2 of this section, a licensed operator shall also contract with a qualified third party to perform an examination to ensure compliance with sections 313.900 to 313.955 and any rule governing sections 313.900 to 313.955.  The licensed operator shall submit the result of each audit and examination to the commission by November first of the subsequent calendar year.

  2.  A licensed operator with net revenues of two hundred fifty thousand dollars or less in a calendar year shall not be required to comply with the provisions of subsection 1 of this section.  The commission may perform an audit on such licensed operator at the commission's expense.  If such audit uncovers evidence of any violation of sections 313.900 to 313.955, the licensed operator shall remit to the commission the reasonable cost of such audit.


(L. 2016 H.B. 1941 § 313.990, A.L. 2018 H.B. 1388)

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313.940 8/28/2018
313.940 8/28/2016 8/28/2018

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