Mo. Rev. Stat. § 104.190 (2026)

  104.190.  Records of board — report — office at Jefferson City — seal — audit of accounts, requirements. — 1.  The board shall keep a complete record of all its proceedings, which shall be open at all reasonable hours to the inspection of any member.  A statement covering the operations of the system for the year, including income and disbursements, and the financial condition of the system at the end of the year, showing the actuarial valuation and appraisal of its assets and liabilities, as of July first, shall each year be delivered to the governor of Missouri and be made readily available to the members.

  2.  A system of member employment records necessary for the calculation of retirement benefits shall be kept separate and apart from the customary employee employment records.

  3.  The principal office of the system shall be located in Jefferson City.  The system shall have a seal bearing the inscription "Transportation Department Employees' and Highway Patrol Retirement System", which shall be in the custody of its executive director.  The courts of this state shall take judicial notice of the seal; and all copies of records, books, and written instruments which are kept in the office of the system and are certified by the executive director under said seal shall be proved or admitted in any court or proceeding as provided by section 109.130.

  4.  The board shall arrange for annual audits of the records and accounts of the system by a certified public accountant or by a firm of certified public accountants.