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State Auditor outlines citizen‑petition performance audit of Smithville; estimates $125,000–$150,000 cost

Smithville Board of Aldermen · February 3, 2026
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Summary

The Missouri State Auditor's Office told the Smithville Board that a citizen‑petition prompted a performance audit of city operations, explained the scope and confidentiality measures, and estimated field work will take about eight weeks with total costs billed at completion of roughly $125,000–$150,000.

Todd Schuler, an audit manager with the Missouri State Auditor's Office, told the Smithville Board of Aldermen on Feb. 3 that citizens’ petition signatures met the legal threshold to trigger a performance audit of the city. Schuler said the audit will focus on performance issues — internal controls, operational processes and compliance with state law and city ordinances — rather than issuing a financial‑statement opinion.

Schuler said the audit team has begun preliminary work, including introductory conversations with city staff and document reviews. He described the normal process: gathering information, identifying areas for deeper examination, drafting findings and allowing city officials to review and provide written comments that will be included in the final published report. He emphasized that communications from citizens, staff or others about audit concerns are treated as confidential and that the public release will be the final audit report.

Schuler provided an estimated cost range of $125,000–$150,000 to be billed to the city upon audit completion and said the Auditor's Office will notify the city if work expands beyond the planned scope. He estimated field work would take about eight weeks and expressed the Office’s goal to complete the audit process by the end of fiscal year 2026. Schuler left direct contact information for the Auditor's Office for anyone wishing to provide confidential information.

City Administrator Cynthia Wagner introduced Schuler and noted his audit team is assigned to conduct the review. Wagner and Schuler confirmed the audit will consider concerns raised by the petitioners but is not limited to those topics and is intended to assess systemic or pervasive issues rather than resolving personal disputes.

The Board did not take formal action on the audit during the meeting; the presentation served to inform the Board and public about the audit scope, timeline, confidentiality protections and estimated cost.