Mo. Rev. Stat. § 54.145: Certain accounts and reports to be certified (second class and certain first class counties).

The county treasurer in counties of the first class not having a charter form of government and in counties of the second class shall keep an accurate account of all receipts and disbursements of funds of the county health center, county planning and zoning commission and the county building commission, and shall certify the accounts and reports relating thereto which are required by the county commission.