Missouri § 67.995 - Fund abolished, moneys transferred to general revenue — audit of fund, when.
Full text of Missouri Revised Statutes of Missouri § 67.995 — Fund abolished, moneys transferred to general revenue — audit of fund, when., with citation guidance and answers to common questions.
§ 67.995. Fund abolished, moneys transferred to general revenue — audit of fund, when.
1. If the tax, special fund, and board of directors authorized by sections 67.990 to 67.995 are ever repealed or abolished, all funds remaining in the special fund shall be transferred to the general revenue fund of the county or city not within a county.
2. If the governing body of the county or city shall determine that an audit is necessary or desirable, the accounts of the board of directors shall be audited by a certified public accountant selected by the governing body of the county or city. An audit performed under this subsection shall also review the records of the receipts and disbursements and the property inventory of every officer or office of the board of directors which receives or disburses money on behalf of the board or which holds property belonging to the board. Upon the completion of the investigation, the certified public accountant shall render a report to the governing body of the county or city, along with a statement showing, under appropriate classifications, the receipts and disbursements of the board of directors during the period of the audit. The expense of an audit performed under this subsection shall be paid by the board of directors from funds in the senior citizens' services fund.
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(L. 1989 H.B. 351 §§ 3, 4)
---- end of effective 28 Aug 1989 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 67.995
What does Revised Statutes of Missouri § 67.995 cover?
Section 67.995 ("Fund abolished, moneys transferred to general revenue — audit of fund, when.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 67.995?
A common citation format is "Revised Statutes of Missouri § 67.995" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 67.995 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.