Mo. Rev. Stat. § 55.175: Shall report condition of certain accounts to county commission (second class and certain first class counties).

The county auditor in counties of the first class not having a charter form of government and in counties of the second class shall make an annual audit of the accounts and records of the county health center, the county planning and zoning commission and the county building commission, and shall report the condition of the accounts to the county commission.