Mo. Rev. Stat. § 640.663: Record-keeping requirements for borrowers.

1. A borrower under the provisions of sections 640.651 to 640.686 shall establish on its books an energy conservation loan account. Information sufficient to indicate the receipt and expenditure of all funds authorized and allowed under the terms of the loan or other financial assistance shall be entered in this account. All records relating to such account shall be retained by the borrower for a period of three years thereafter.

2. The borrower shall maintain all internal records directly related to the loan or financial assistance and the project in such a way as to provide for proper auditing of the project.