Missouri 2022 Regular Session

Missouri House Bill HB1541 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-
2		-	EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
3		-	and is intended to be omitted in the law.
4	1		SECONDREGULARSESSION
5		-	~~SENATE COMMITTEE SUBSTITUTE FOR~~
	2	+	[PERFECTED]
6	3		HOUSEBILLNO.1541
7	4		101STGENERALASSEMBLY
8		-	3146S.03C ADRIANE D. CROUSE, Secretary
	5	+	INTRODUCEDBYREPRESENTATIVEMCGIRL.
	6	+	3146H.01P DANARADEMANMILLER,ChiefClerk
9	7		ANACT
10		-	To repeal sections 50.327, 50.800, 50.810, 50.815, 50.820, 58.095, 58.200, 70.631, 105.145,
11		-	233.095, and 473.742, RSMo, and to enact in lieu thereof nine new sections relating to
12		-	finances of political subdivisions, with penalty provisions.
13		-
	8	+	Torepealsection233.095,RSMo,andtoenactinlieuthereofonenewsectionrelatingto
	9	+	specialroaddistricts.
14	10		BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
15		-	Section A. Sections 50.327, 50.8 00, 50.810, 50.815, 1
16		-	50.820, 58.095, 58.200, 70.631, 105.145, 233.095, and 473.742, 2
17		-	RSMo, are repealed and nine new sections enacted in lieu 3
18		-	thereof, to be known as sections 50.327, 50.815, 50.820, 58.095, 4
19		-	58.200, 70.631, 105.145, 233.095, and 473.742, to r ead as 5
20		-	follows:6
21		-	50.327. 1. Notwithstanding any other provisions of 1
22		-	law to the contrary, the salary schedules contained in 2
23		-	sections 49.082, 50.334, 50.343, 51.281, 51.282, 52.269, 3
24		-	53.082, 53.083, 54.261, 54.320, 55.091, 56.265, 58.095, and 4
25		-	473.742 shall be set as a base schedule for those county 5
26		-	officials. Except when it is necessary to increase newly 6
27		-	elected or reelected county officials' salaries, in 7
28		-	accordance with Section 13, Article VII, Constitution of 8
29		-	Missouri, to comply with the req uirements of this section, 9
30		-	the salary commission in all counties except charter 10
31		-	counties in this state shall be responsible for the 11
32		-	computation of salaries of all county officials; provided, 12 SCS HB 1541 2
33		-	however, that any percentage salary adjustments in a county 13
34		-	shall be equal for all such officials in that county. 14
35		-	2. Upon majority approval of the salary commission, 15
36		-	the annual compensation of part -time prosecutors contained 16
37		-	in section 56.265 and the county offices contained in 17
38		-	sections 49.082, 50.334, 50. 343, 51.281, 51.282, 52.269, 18
39		-	53.082, 53.083, 54.261, 54.320, 55.091, 58.095, and 473.742 19
40		-	may be increased by up to two thousand dollars greater than 20
41		-	the compensation provided by the salary schedules; provided, 21
42		-	however, that any vote to increase compens ation be effective 22
43		-	for all county offices in that county subject to the salary 23
44		-	commission. 24
45		-	3. Upon the majority approval of the salary 25
46		-	commission, the annual compensation of a county coroner of 26
47		-	any county [of the second classification ] not having a 27
48		-	charter form of government as provided in section 58.095 may 28
49		-	be increased up to fourteen thousand dollars greater than 29
50		-	the compensation provided by the salary schedule of such 30
51		-	section. 31
52		-	4. The salary commission of any county of the third 32
53		-	classification may amend the base schedules for the 33
54		-	computation of salaries for county officials referenced in 34
55		-	subsection 1 of this section to include assessed valuation 35
56		-	factors in excess of three hundred million dollars; provided 36
57		-	that the percentage of any adjustments in assessed valuation 37
58		-	factors shall be equal for all such officials in that county. 38
59		-	50.815. 1. On or before [the first Monday in March ] 1
60		-	June thirtieth of each year, the county commission of each 2
61		-	county of the first [class not having a charter form of 3
62		-	government], second, third, or fourth classification shall, 4
63		-	with the assistance of the county clerk or other officer 5
64		-	responsible for the preparation of the financial statement , 6 SCS HB 1541 3
65		-	prepare and publish in some newspaper of ge neral circulation 7
66		-	published in the county , as provided under section 493.050, 8
67		-	a financial statement of the county for the year ending the 9
68		-	preceding December thirty -first. 10
69		-	2. The financial statement shall show at least the 11
70		-	following: 12
71		-	(1) A summary of the receipts of each fund of the 13
72		-	county for the year; 14
73		-	(2) A summary of the disbursements and transfers of 15
74		-	each fund of the county for the year; 16
75		-	(3) A statement of the cash balance at the beginning 17
76		-	and at the end of the year for eac h fund of the county; 18
77		-	(4) A summary of delinquent taxes and other due bills 19
78		-	for each fund of the county; 20
79		-	(5) A summary of warrants of each fund of the county 21
80		-	outstanding at the end of the year; 22
81		-	(6) A statement of bonded indebtedness, if any, at the 23
82		-	beginning and at the end of the year for each fund of the 24
83		-	county; [and] 25
84		-	(7) A statement of the tax levies of each fund of the 26
85		-	county for the year; and 27
86		-	(8) The name, office, and current gross annual salary 28
87		-	of each elected or app ointed county official . 29
88		-	3. The financial statement need not show specific 30
89		-	disbursements, warrants issued, or the names of specific 31
90		-	payees except to comply with subdivision (8) of subsection 2 32
91		-	of this section, but every individual warrant, voucher, 33
92		-	receipt, court order and all other items, records, documents 34
93		-	and other information which are not specifically required to 35
94		-	be retained by the officer having initial charge thereof 36
95		-	[and which would be required to be included in or to 37
96		-	construct a financial statement in the form prescribed for 38 SCS HB 1541 4
97		-	other counties by section 50.800 ] shall be filed on or 39
98		-	before the date of publication of the financial statement 40
99		-	prescribed by subsection 1 of this section in the office of 41
100		-	the county clerk[, and]. The county clerk or other officer 42
101		-	responsible for the preparation of the financial statement 43
102		-	shall preserve the same, shall provide an electronic copy of 44
103		-	the data used to create the financial statement without 45
104		-	charge to any newspaper requesting a copy of such data , and 46
105		-	shall cause the same to be available for inspection during 47
106		-	normal business hours on the request of any person, for a 48
107		-	period of five years following the date of filing in his or 49
108		-	her office, after which five -year period these records may 50
109		-	be disposed of according to law unless they are the subject 51
110		-	of a legal suit pending at the expiration of that period. 52
111		-	4. At the end of the financial statement, each 53
112		-	commissioner of the county commission and the county clerk 54
113		-	shall sign and append the follow ing certificate: 55
114		-	56
115		-	57
116		-	58
117		-	59
118		-	60
119		-	61
120		-	62
121		-	63
122		-	64
123		-	65
124		-	66
125		-	67
126		-	68
127		-	69
128		-	70
129		-	71
130		-	72
131		-	73
132		-	We, _________ , _________ , and _________ , duly
133		-	elected commissioners of the county commission of
134		-	_________ County, Missouri, and I, _________ _________
135		-	, county clerk of that county, certify that the above
136		-	and foregoing is a complete and correct stateme nt of
137		-	every item of information required in section 50.815
138		-	for the year ending December 31, [19] 20_________ , and
139		-	we have checked every receipt from every source and
140		-	every disbursement of every kind and to whom and for
141		-	what each disbursement was made, and each receipt and
142		-	disbursement is accurately included in the above and
143		-	foregoing totals. (If for any reason complete and
144		-	accurate information is not given the following shall
145		-	be added to the certificate.) Exceptions: the above
146		-	report is incomplete because proper information was not
147		-	available in the following records _________ which are
148		-	in the keeping of the following officer or officers
149		-	_________ .
150		-	SCS HB 1541 5
151		-	5. Any person falsely certifying to any fact covered 81
152		-	by the certificate is liable on his or her bond and is 82
153		-	guilty of a misdemeanor and, on conviction thereof, shall be 83
154		-	punished by a fine of not less than two hundred dollars or 84
155		-	more than one thousand dollars, or by confinement in the 85
156		-	county jail for a period of not less than thirty days nor 86
157		-	more than six months , or by both such fine and confinement. 87
158		-	Any person charged with preparing the financial report who 88
159		-	willfully or knowingly makes a false report of any record 89
160		-	is, in addition to the penalties otherwise provided for in 90
161		-	this section, guilty of a felony, a nd upon conviction 91
162		-	thereof shall be sentenced to imprisonment by the division 92
163		-	of corrections for a term of not less than two years nor 93
164		-	more than five years. 94
165		-	[6. The provisions of sections 50.800 and 50.810 do 95
166		-	not apply to counties of the first cl ass not having a 96
167		-	charter form of government, except as provided in subsection 97
168		-	3 of this section.] 98
169		-	50.820. 1. The statement required by section 50.815 1
170		-	shall be set in the standard column width measure which will 2
171		-	take the least space and the publisher shall file two proofs 3
172		-	of publication with the county commission and the commission 4
173		-	shall forward one proof to the state auditor and shall file 5
174		-	74 Date _________
175		-	75 __________________
176		-	76 __________________
177		-	77 __________________
178		-	78 Commissioners, County Commission
179		-	79 __________________
180		-	80 County Clerk SCS HB 1541 6
181		-	the other in the office of the commission. As required 6
182		-	under section 493.025, a newspap er publishing the statement 7
183		-	shall charge and receive no more than its regular local 8
184		-	classified advertising rate, which shall be the rate on the 9
185		-	newspaper's rate schedule that was offered to the public 10
186		-	thirty days before the publication of the statement . The 11
187		-	county commission shall [not] pay the publisher [until] upon 12
188		-	the filing of proof of publication [is filed] with the 13
189		-	commission [and]. After verification, the state auditor 14
190		-	[notifies] shall notify the commission that proof of 15
191		-	publication has been received and that it complies with the 16
192		-	requirements of this section. 17
193		-	2. The statement shall be spread on the record of the 18
194		-	commission and for this purpose the publisher shall be 19
195		-	required to furnish the commission with at least two copies 20
196		-	of the statement which may be [pasted on] placed in the 21
197		-	record. 22
198		-	3. The state auditor shall notify the county treasurer 23
199		-	immediately of the receipt of the proof of publication of 24
200		-	the statement. After the first day of [April] July of each 25
201		-	year the county treasurer shall not pay or enter for protest 26
202		-	any warrant for the pay of any of the county commission 27
203		-	until notice is received from the state auditor that the 28
204		-	required proof of publication has been filed. [Any county 29
205		-	treasurer paying or entering for protest any warrant for any 30
206		-	commissioner of the county commission prior to the receipt 31
207		-	of such notice from the state auditor shall be liable 32
208		-	therefor on his official bond. ] 33
209		-	4. The state auditor shall prepare sample forms for 34
210		-	financial statements required by section 50.815 and shall 35
211		-	[mail] provide the same to the county clerk of each county 36
212		-	of the first [class not having a charter form of 37 SCS HB 1541 7
213		-	government], second, third, or fourth classification in this 38
214		-	state, but failure of the auditor to supply su ch forms shall 39
215		-	not in any way excuse any person from the performance of any 40
216		-	duty imposed by this section or by section 50.815. If any 41
217		-	county officer fails, neglects, or refuses to comply with 42
218		-	the provisions of this section or section 50.815 [he], the 43
219		-	county officer shall, in addition to other penalties 44
220		-	provided by law, be liable on his or her official bond for 45
221		-	dereliction of duty. 46
222		-	58.095. 1. The county coroner in any county not 1
223		-	having a charter form of government shall receive an annual 2
224		-	salary computed on a basis as set forth in the following 3
225		-	schedule as well as any adjustment authorized under 4
226		-	subsection 3 of section 50.327 . The provisions of this 5
227		-	section shall not permit or require a reduction in the 6
228		-	amount of compensatio n being paid for the office of coroner 7
229		-	on January 1, 1997: 8
230		-	9 Assessed Valuation Salary
231		-	10 $18,000,000 to 40,999,999 $8,000
232		-	11 41,000,000 to 53,999,999 8,500
233		-	12 54,000,000 to 65,999,999 9,000
234		-	13 66,000,000 to 85,999,999 9,500
235		-	14 86,000,000 to 99,999,999 10,000
236		-	15 100,000,000 to 130,999,999 11,000
237		-	16 131,000,000 to 159,999,999 12,000
238		-	17 160,000,000 to 189,999,999 13,000
239		-	18 190,000,000 to 249,999,999 14,000 SCS HB 1541 8
240		-	2. One thousand dollars of the salary authorized in 21
241		-	this section shall be payable to the coroner only if the 22
242		-	coroner has completed at least twenty hours o f classroom 23
243		-	instruction each calendar year as established by the coroner 24
244		-	standards and training commission unless exempted from the 25
245		-	training by the Missouri Coroners' and Medical Examiners' 26
246		-	Association for good cause. The Missouri Coroners' and 27
247		-	Medical Examiners' Association shall provide a certificate 28
248		-	of completion to each coroner who completes the training 29
249		-	program and shall send a list of certified coroners to the 30
250		-	treasurer of each county and the department of health and 31
251		-	senior services. The coroner standards and training 32
252		-	commission may certify training programs that satisfy the 33
253		-	requirements of this section in lieu of the training 34
254		-	provided by the Missouri Coroners' and Medical Examiners' 35
255		-	Association. Certified training completion shall be 36
256		-	submitted to the Missouri Coroners' and Medical Examiners' 37
257		-	Association which, upon validating the certified training, 38
258		-	shall submit the individual's name to the county treasurer 39
259		-	and department of health and senior services indicating the 40
260		-	individual is compliant with the training requirements. 41
261		-	Expenses incurred for attending the training session may be 42
262		-	reimbursed to the county coroner in the same manner as other 43
263		-	expenses as may be appropriated for that purpose. All 44
264		-	elected or appointed coroners, dep uty coroners, and 45
265		-	assistants to the coroner shall complete the annual training 46
266		-	described in this subsection within six months of election 47
267		-	or appointment. 48
268		-	19 250,000,000 to 299,999,999 15,000
269		-	20 300,000,000 or more 16,000 SCS HB 1541 9
270		-	3. The county coroner in any county not having a 49
271		-	charter form of government shall not, excep t upon two-thirds 50
272		-	vote of all the members of the salary commission, receive an 51
273		-	annual compensation in an amount less than the total 52
274		-	compensation being received for the office of county coroner 53
275		-	in the particular county for services rendered or performed 54
276		-	on the date the salary commission votes. 55
277		-	4. For the term beginning in 1997, the compensation of 56
278		-	the coroner, in counties in which the salary commission has 57
279		-	not voted to pay one hundred percent of the maximum 58
280		-	allowable salary, shall be a percenta ge of the maximum 59
281		-	allowable salary established by this section. The 60
282		-	percentage applied shall be the same percentage of the 61
283		-	maximum allowable salary received or allowed, whichever is 62
284		-	greater, to the presiding commissioner or sheriff, whichever 63
285		-	is greater, of that county for the year beginning January 1, 64
286		-	1997. In those counties in which the salary commission has 65
287		-	voted to pay one hundred percent of the maximum allowable 66
288		-	salary, the compensation of the coroner shall be based on 67
289		-	the maximum allowable salary in effect at each time a 68
290		-	coroner's term of office commences following the vote to pay 69
291		-	one hundred percent of the maximum allowable compensation. 70
292		-	Subsequent compensation shall be determined as provided in 71
293		-	section 50.333. 72
294		-	5. Effective January 1, 1997, the county coroner in 73
295		-	any county not having a charter form of government may, upon 74
296		-	the approval of the county commission, receive additional 75
297		-	compensation for any month during which investigations or 76
298		-	other services are performed for three or more decedents in 77
299		-	the same incident during such month. The additional 78
300		-	compensation shall be an amount that when added to the 79 SCS HB 1541 10
301		-	regular compensation the sum shall equal the monthly 80
302		-	compensation of the county sheriff. 81
303		-	58.200. When the office of sheriff shall be vacant, by 1
304		-	death or otherwise, the coroner of the county is authorized 2
305		-	to perform all the duties which are by law required to be 3
306		-	performed by the sheriff, until another sheriff for such 4
307		-	county shall be appointed and qualif ied[,] and such coroner 5
308		-	shall have notice thereof [, and]. In such case, said 6
309		-	coroner may appoint one or more deputies, with the 7
310		-	approbation of the judge of the circuit court [;], and every 8
311		-	such appointment, with the oath of office endorsed thereon, 9
312		-	shall be filed in the office of the clerk of the circuit 10
313		-	court of the county. If the coroner becomes the acting 11
314		-	sheriff and the sheriff is no longer receiving the sheriff's 12
315		-	salary, the coroner may be paid, in addition to the 13
316		-	coroner's salary, the differ ence between the salaries of 14
317		-	sheriff and coroner so that the coroner receives the 15
318		-	equivalent of the sheriff's salary while serving as acting 16
319		-	sheriff. 17
320		-	70.631. 1. Each political subdivision may, by 1
321		-	majority vote of its governing body , elect to cover 2
322		-	emergency telecommunicators, jailors, and emergency medical 3
323		-	service personnel as public safety personnel members of the 4
324		-	system. The clerk or secretary of the political subdivision 5
325		-	shall certify an election concerning the coverage of 6
326		-	emergency telecommunicators, jailors, and emergency medical 7
327		-	service personnel as public safety personnel members of the 8
328		-	system to the board within ten days after such vote. The 9
329		-	date in which the political subdivision's election becomes 10
330		-	effective shall be the first day of the calendar month 11
331		-	specified by such governing body, the first day of the 12
332		-	calendar month next following receipt by the board of the 13 SCS HB 1541 11
333		-	certification of the election, or the effective date of the 14
334		-	political subdivision's becoming an emp loyer, whichever is 15
335		-	the latest date. Such election shall not be changed after 16
336		-	the effective date. If the election is made, the coverage 17
337		-	provisions shall be applicable to all past and future 18
338		-	employment with the employer by present and future 19
339		-	employees. If a political subdivision makes no election 20
340		-	under this section, no emergency telecommunicator, jailor, 21
341		-	or emergency medical service personnel of the political 22
342		-	subdivision shall be considered public safety personnel for 23
343		-	purposes determining a minim um service retirement age as 24
344		-	defined in section 70.600. 25
345		-	2. If an employer elects to cover emergency 26
346		-	telecommunicators, jailors, and emergency medical service 27
347		-	personnel as public safety personnel members of the system, 28
348		-	the employer's contributions shall be correspondingly 29
349		-	changed effective the same date as the effective date of the 30
350		-	political subdivision's election. 31
351		-	3. The limitation on increases in an employer's 32
352		-	contributions provided by subsection 6 of section 70.730 33
353		-	shall not apply to a ny contribution increase resulting from 34
354		-	an employer making an election under the provisions of this 35
355		-	section. 36
356		-	[4. The provisions of this section shall only apply to 37
357		-	counties of the third classification and any county of the 38
358		-	first classification wi th more than seventy thousand but 39
359		-	fewer than eighty-three thousand inhabitants and with a city 40
360		-	of the fourth classification with more than thirteen 41
361		-	thousand five hundred but fewer than sixteen thousand 42
362		-	inhabitants as the county seat, and any political 43
363		-	subdivisions located, in whole or in part, within such 44
364		-	counties.] 45 SCS HB 1541 12
365		-	105.145. 1. The following definitions shall be 1
366		-	applied to the terms used in this section: 2
367		-	(1) "Governing body", the board, body, or persons in 3
368		-	which the powers of a political subdivision as a body 4
369		-	corporate, or otherwise, are vested; 5
370		-	(2) "Political subdivision", any agency or unit of 6
371		-	this state, except counties and school districts, which now 7
372		-	is, or hereafter shall be, authorized to levy taxes or 8
373		-	empowered to cause taxes to be levied. 9
374		-	2. The governing body of each political subdivision in 10
375		-	the state shall cause to be prepared an annual report of the 11
376		-	financial transactions of the political subdivision in such 12
377		-	summary form as the state auditor sha ll prescribe by rule, 13
378		-	except that the annual report of political subdivisions 14
379		-	whose cash receipts for the reporting period are ten 15
380		-	thousand dollars or less shall only be required to contain 16
381		-	the cash balance at the beginning of the reporting period, a 17
382		-	summary of cash receipts, a summary of cash disbursements 18
383		-	and the cash balance at the end of the reporting period. 19
384		-	3. Within such time following the end of the fiscal 20
385		-	year as the state auditor shall prescribe by rule, the 21
386		-	governing body of each po litical subdivision shall cause a 22
387		-	copy of the annual financial report to be remitted to the 23
388		-	state auditor. 24
389		-	4. The state auditor shall immediately on receipt of 25
390		-	each financial report acknowledge the receipt of the report. 26
391		-	5. In any fiscal year no member of the governing body 27
392		-	of any political subdivision of the state shall receive any 28
393		-	compensation or payment of expenses after the end of the 29
394		-	time within which the financial statement of the political 30
395		-	subdivision is required to be filed with t he state auditor 31
396		-	and until such time as the notice from the state auditor of 32 SCS HB 1541 13
397		-	the filing of the annual financial report for the fiscal 33
398		-	year has been received. 34
399		-	6. The state auditor shall prepare sample forms for 35
400		-	financial reports and shall mail the same to the political 36
401		-	subdivisions of the state. Failure of the auditor to supply 37
402		-	such forms shall not in any way excuse any person from the 38
403		-	performance of any duty imposed by this section. 39
404		-	7. All reports or financial statements hereinabove 40
405		-	mentioned shall be considered to be public records. 41
406		-	8. The provisions of this section apply to the board 42
407		-	of directors of every transportation development district 43
408		-	organized under sections 238.200 to 238.275. 44
409		-	9. Any political subdivision that fai ls to timely 45
410		-	submit a copy of the annual financial statement to the state 46
411		-	auditor shall be subject to a fine of five hundred dollars 47
412		-	per day. 48
413		-	10. The state auditor shall report any violation of 49
414		-	subsection 9 of this section to the department of re venue. 50
415		-	Upon notification from the state auditor's office that a 51
416		-	political subdivision failed to timely submit a copy of the 52
417		-	annual financial statement, the department of revenue shall 53
418		-	notify such political subdivision by certified mail that the 54
419		-	statement has not been received. Such notice shall clearly 55
420		-	set forth the following: 56
421		-	(1) The name of the political subdivision; 57
422		-	(2) That the political subdivision shall be subject to 58
423		-	a fine of five hundred dollars per day if the political 59
424		-	subdivision does not submit a copy of the annual financial 60
425		-	statement to the state auditor's office within thirty days 61
426		-	from the postmarked date stamped on the certified mail 62
427		-	envelope; 63 SCS HB 1541 14
428		-	(3) That the fine will be enforced and collected as 64
429		-	provided under subsection 11 of this section; and 65
430		-	(4) That the fine will begin accruing on the thirty - 66
431		-	first day from the postmarked date stamped on the certified 67
432		-	mail envelope and will continue to accrue until the state 68
433		-	auditor's office receives a copy of the finan cial statement. 69
434		-	In the event a copy of the annual financial statement is 70
435		-	received within such thirty -day period, no fine shall accrue 71
436		-	or be imposed. The state auditor shall report receipt of 72
437		-	the financial statement to the department of revenue within 73
438		-	ten business days. Failure of the political subdivision to 74
439		-	submit the required annual financial statement within such 75
440		-	thirty-day period shall cause the fine to be collected as 76
441		-	provided under subsection 11 of this section. 77
442		-	11. The department of re venue may collect the fine 78
443		-	authorized under the provisions of subsection 9 of this 79
444		-	section by offsetting any sales or use tax distributions due 80
445		-	to the political subdivision. The director of revenue shall 81
446		-	retain two percent for the cost of such collect ion. The 82
447		-	remaining revenues collected from such violations shall be 83
448		-	distributed annually to the schools of the county in the 84
449		-	same manner that proceeds for all penalties, forfeitures, 85
450		-	and fines collected for any breach of the penal laws of the 86
451		-	state are distributed. 87
452		-	12. Any [transportation development district organized 88
453		-	under sections 238.200 to 238.275 having ] political 89
454		-	subdivision that has gross revenues of less than five 90
455		-	thousand dollars or that has not levied or collected sales 91
456		-	or use taxes in the fiscal year for which the annual 92
457		-	financial statement was not timely filed shall not be 93
458		-	subject to the fine authorized in this section. 94 SCS HB 1541 15
459		-	13. If a failure to timely submit the annual financial 95
460		-	statement is the result of fraud or other illeg al conduct by 96
461		-	an employee or officer of the political subdivision, the 97
462		-	political subdivision shall not be subject to a fine 98
463		-	authorized under this section if the statement is filed 99
464		-	within thirty days of the discovery of the fraud or illegal 100
465		-	conduct. If a fine is assessed and paid prior to the filing 101
466		-	of the statement, the department of revenue shall refund the 102
467		-	fine upon notification from the political subdivision. 103
468		-	14. If a political subdivision has an outstanding 104
469		-	balance for fines or penalties at the time it files its 105
470		-	first annual financial statement after January 1, 2023, the 106
471		-	director of revenue shall make a one -time downward 107
472		-	adjustment to such outstanding balance in an amount that 108
473		-	reduces the outstanding balance by no less than ninety 109
474		-	percent. 110
475		-	15. The director of revenue shall have the authority 111
476		-	to make a one-time downward adjustment to any outstanding 112
477		-	penalty imposed under this section on a political 113
478		-	subdivision if the director determines the fine is 114
479		-	uncollectable. The director of revenue may prescribe rules 115
480		-	and regulations necessary to carry out the provisions of 116
481		-	this subsection. Any rule or portion of a rule, as that 117
482		-	term is defined in section 536.010, that is created under 118
483		-	the authority delegated in this section shall be come 119
484		-	effective only if it complies with and is subject to all of 120
485		-	the provisions of chapter 536 and, if applicable, section 121
486		-	536.028. This section and chapter 536 are nonseverable, and 122
487		-	if any of the powers vested with the general assembly 123
488		-	pursuant to chapter 536 to review, to delay the effective 124
489		-	date, or to disapprove and annul a rule are subsequently 125
490		-	held unconstitutional, then the grant of rulemaking 126 SCS HB 1541 16
491		-	authority and any rule proposed or adopted after August 28, 127
492		-	2022, shall be invalid and void. 128
493		-	16. If a political subdivision with an outstanding 129
494		-	balance for fines or penalties: 130
495		-	(1) Fails to file an annual financial statement after 131
496		-	August 28, 2022, and before January 1, 2023; or 132
497		-	(2) Files an annual financial statement after August 133
498		-	28, 2022, and before January 1, 2023, but fails to file any 134
499		-	annual financial statement thereafter, 135
500		-	then the director of revenue shall initiate the process to 136
501		-	disincorporate the political subdivision under subsection 18 137
502		-	of this section. 138
503		-	17. If any resident of a political subdivision 139
504		-	believes or knows that the political subdivision has failed 140
505		-	to file the annual financial report required under 141
506		-	subsection 2 of this section, the resident may file an 142
507		-	affidavit with the director of revenue that attests to the 143
508		-	alleged failure. The director of revenue shall evaluate the 144
509		-	allegation and, if true, notify the political subdivision 145
510		-	that it has thirty days to comply with subsection 2 of this 146
511		-	section. If the political subdivision has not complied 147
512		-	after thirty days, the director of revenue shall initiate 148
513		-	the process to disincorporate the political subdivision 149
514		-	under subsection 18 of this section. 150
515		-	18. (1) The question of whether a political 151
516		-	subdivision subject to possible disincorporation under 152
517		-	subsection 16 or 17 of this section shall be disincorporated 153
518		-	shall be submitted to the voters of the political 154
519		-	subdivision. The election upon the question shall be held 155
520		-	on the next general election day. 156 SCS HB 1541 17
521		-	(2) No later than five p.m. on the tenth Tuesda y prior 157
522		-	to the election, the director of revenue shall notify the 158
523		-	election authorities responsible for conducting the election 159
524		-	according to the provisions of section 115.125 and the 160
525		-	county governing body in which the political subdivision is 161
526		-	located. 162
527		-	(3) The election authority shall give notice of the 163
528		-	election for eight consecutive weeks prior to the election 164
529		-	by publication in a newspaper of general circulation 165
530		-	published in the political subdivision or, if there is no 166
531		-	such newspaper in the po litical subdivision, in the 167
532		-	newspaper in the county published nearest the political 168
533		-	subdivision. 169
534		-	(4) Any costs of submitting the question shall be paid 170
535		-	by the political subdivision. 171
536		-	(5) The question shall be submitted to the voters of 172
537		-	such city, town, or village in substantially the following 173
538		-	form: 174
539		-	Upon the affirmative vote of a majority of the qualified 181
540		-	voters voting on the question, the director of revenue shall 182
541		-	file an action to disincorporate the political subdivision 183
542		-	in the circuit court with jurisdiction over the political 184
543		-	subdivision. 185
544		-	19. In an action to disincorporate a political 186
545		-	subdivision, the circuit court shall order: 187
546		-	175
547		-	176
548		-	177
549		-	178
550		-	179
551		-	The (city/town/village) of __________ (has an
552		-	outstanding balance for fines or penalties and)
553		-	has failed to file an annual financial statement,
554		-	as required by law. Shall the (city/town/village)
555		-	of __________ be disincorporated?
556		-
557		-	180 □ YES □ NO SCS HB 1541 18
558		-	(1) The appointment of an administrative authority for 188
559		-	the political subdivision, which may be another political 189
560		-	subdivision, the state, a qualified private party, or other 190
561		-	qualified entity; 191
562		-	(2) All financial and other institutions holding funds 192
563		-	of the political subdivision, as identified by the director 193
564		-	of revenue, to honor the directives of the administrative 194
565		-	authority; 195
566		-	(3) The director of revenue or other party charged 196
567		-	with distributing tax revenue to distribute the revenues and 197
568		-	funds of the political subdivision to the administrative 198
569		-	authority; and 199
570		-	(4) The disincorporation of the political subdivision 200
571		-	and the effective date of the disincorporation, taking into 201
572		-	consideration a reasonable transition period. 202
573		-	The administrative authority shall administer all revenues 203
574		-	under the name of the political subdivision or its agents 204
575		-	and administer all funds collected on be half of the 205
576		-	political subdivision. The administrative authority shall 206
577		-	use the revenues and existing funds to pay all debts and 207
578		-	obligations of the political subdivision other than the 208
579		-	penalties accrued under this section. The circuit court 209
580		-	shall have ongoing jurisdiction to enforce its orders and 210
581		-	carry out the remedies under this subsection. 211
582		-	20. The attorney general shall have the authority to 212
583		-	file an action in a court of competent jurisdiction against 213
584		-	any political subdivision that fails to comply with this 214
585		-	section in order to force the political subdivision into 215
586		-	compliance. 216
587		-	233.095. Said board shall have authority to expend 1
588		-	[not more than one-fourth of] the revenue which may now or 2 SCS HB 1541 19
589		-	which may hereafter be paid into i ts treasury for the 3
590		-	purpose of grading and repairing any roads or streets within 4
591		-	the corporate limits of any city within said special road 5
592		-	district in conformity with the established grade of said 6
593		-	roads and streets in said cities and for the purpose of 7
594		-	constructing and maintaining macadam, gravel, rock or paved 8
595		-	roads or streets within the corporate limits of any city 9
596		-	within the said special road district in conformity with the 10
597		-	established grade of said roads and streets in said city; 11
598		-	provided, that no part of the revenue of any special road 12
599		-	district in this state be expended outside of the county in 13
600		-	which such special road district is situated. 14
601		-	473.742. 1. Each public administrator in counties of 1
602		-	the second, third or fourth c lassification and in the city 2
603		-	of St. Louis shall make a determination within thirty days 3
604		-	after taking office whether such public administrator shall 4
605		-	elect to receive a salary as defined herein or receive fees 5
606		-	as may be allowed by law to executors, admi nistrators and 6
607		-	personal representatives. The election by the public 7
608		-	administrator shall be made in writing to the county clerk. 8
609		-	Should the public administrator elect to receive a salary, 9
610		-	the public administrator's office may not then elect to 10
611		-	change at any future time to receive fees in lieu of 11
612		-	salary. Every public administrator who begins his or her 12
613		-	first term on or after January 1, 2023, shall be deemed to 13
614		-	have elected to receive a salary as provided in this section. 14
615		-	2. If a public administrator elects to be placed on 15
616		-	salary, the salary shall be based upon the average number of 16
617		-	open letters in the two years preceding the term when the 17
618		-	salary is elected, based upon the following schedule: 18
619		-	(1) Zero to five letters: salary shall be a minimum 19
620		-	of seven thousand five hundred dollars; 20 SCS HB 1541 20
621		-	(2) Six to fifteen letters: salary shall be a minimum 21
622		-	of fifteen thousand dollars; 22
623		-	(3) Sixteen to twenty-five letters: salary shall be a 23
624		-	minimum of twenty thousand dollars; 24
625		-	(4) Twenty-six to thirty-nine letters: salary shall 25
626		-	be a minimum of twenty -five thousand dollars; 26
627		-	(5) Public administrators with forty or more letters 27
628		-	shall be considered full -time county officials and shall be 28
629		-	paid according to the assessed valuation sche dule set forth 29
630		-	below: 30
631		-	31 Assessed Valuation Salary
632		-	32 $ 8,000,000 to 40,999,999 $29,000
633		-	33 $ 41,000,000 to 53,999,999 $30,000
634		-	34 $ 54,000,000 to 65,999,999 $32,000
635		-	35 $ 66,000,000 to 85,999,999 $34,000
636		-	36 $ 86,000,000 to 99,999,999 $36,000
637		-	37 $ 100,000,000 to 130,999,999 $38,000
638		-	38 $ 131,000,000 to 159,999,999 $40,000
639		-	39 $ 160,000,000 to 189,999,999 $41,000
640		-	40 $ 190,000,000 to 249,999,999 $41,500
641		-	41 $ 250,000,000 to 299,999,999 $43,000
642		-	42 $ 300,000,000 to 449,999,999 $45,000
643		-	43 $ 450,000,000 to 599,999,999 $47,000
644		-	44 $ 600,000,000 to 749,999,999 $49,000
645		-	45 $ 750,000,000 to 899,999,999 $51,000 SCS HB 1541 21
646		-	(6) The public administrator in the city of St. Louis 50
647		-	shall receive a salary not less than sixty -five thousand 51
648		-	dollars; 52
649		-	(7) Two thousand dollars of the compensation 53
650		-	authorized in this section shall be payable to the public 54
651		-	administrator only if he or she has completed at least 55
652		-	twenty hours of instr uction each calendar year relating to 56
653		-	the operations of the public administrator's office when 57
654		-	approved by a professional association of the county public 58
655		-	administrators of Missouri unless exempted from the training 59
656		-	by the professional association. The professional 60
657		-	association approving the program shall provide a 61
658		-	certificate of completion to each public administrator who 62
659		-	completes the training program and shall send a list of 63
660		-	certified public administrators to the treasurer of each 64
661		-	county. Expenses incurred for attending the training 65
662		-	session shall be reimbursed to the county public 66
663		-	administrator in the same manner as other expenses as may be 67
664		-	appropriated for that purpose. 68
665		-	3. If a public administrator is appointed by the court 69
666		-	as both a guardian and a conservator to the same ward or 70
667		-	protectee, it shall be considered two letters. 71
668		-	4. Notwithstanding subsection 2 or 5 of this section 72
669		-	to the contrary, upon majority approval by the salary 73
670		-	commission, a public administrator may be paid according to 74
671		-	46 $ 900,000,000 to 1,049,999,999 $53,000
672		-	47 $ 1,050,000,000 to 1,199,999,999 $55,000
673		-	48 $ 1,200,000,000 to 1,349,999,999 $57,000
674		-	49 $ 1,350,000,000 and over $59,000 ; SCS HB 1541 22
675		-	the assessed valuation schedule set forth in subdivision (5) 75
676		-	of subsection 2 of this section. If the salary commission 76
677		-	elects to pay a public administrator according to the 77
678		-	assessed valuation schedule, the salary commission shall not 78
679		-	elect to change at any future time to pay the public 79
680		-	administrator's office according to the average number of 80
681		-	open letters in lieu of paying them according to the 81
682		-	assessed valuation schedule. 82
683		-	5. The initial compensation of the public 83
684		-	administrator who elects to be put on salary shall be 84
685		-	determined by the average number of letters for the two 85
686		-	years preceding the term when the salary is elected. Salary 86
687		-	increases or decreases according to the minimum schedule set 87
688		-	forth in [subsection 1 of] this section shall be adjusted 88
689		-	only after the number of open letters places the workload in 89
690		-	a different subdivision for two consecutive years. Minimum 90
691		-	salary increases or decreases shall only take effect upon a 91
692		-	new term of office of the public administrator . The number 92
693		-	of letters each year shall be determined in accordance with 93
694		-	the reporting requirements set forth in law. 94
695		-	[4.] 6. All fees collected by a public administrator 95
696		-	who elects to be salaried shall be deposited in the county 96
697		-	treasury or with the treasurer for the city of St. Louis. 97
698		-	[5.] 7. Any public administrator in a county of the 98
699		-	first classification without a charter form of government 99
700		-	with a population of less than one hundred thousand 100
701		-	inhabitants who elects to receive fees in lieu of a salary 101
702		-	pursuant to this section may elect to join the Missouri 102
703		-	local government employees' retirement system created 103
704		-	pursuant to sections 70.600 to 70.755. 104
705		-	8. (1) A letter of guardianship and a letter of 105
706		-	conservatorship shall be counte d as separate letters. 106 SCS HB 1541 23
707		-	(2) For purposes of this subsection: 107
708		-	(a) "Letter of conservatorship" means the appointment 108
709		-	of a conservatorship of an estate by the court to a 109
710		-	protectee adjudged to be disabled; 110
711		-	(b) "Letter of guardianship" means the appointment of 111
712		-	a guardianship by the court to a ward adjudged to be 112
713		-	incapacitated. 113
714		-	[50.800. 1. On or before the first Monday 1
715		-	in March of each year, the county commission of 2
716		-	each county of the second, third, or fourth 3
717		-	class shall prepare and publish in some 4
718		-	newspaper as provided for in section 493.050, if 5
719		-	there is one, and if not by notices posted in at 6
720		-	least ten places in the county, a detailed 7
721		-	financial statement of the county for the year 8
722		-	ending December thirty -first, preceding. 9
723		-	2. The statement shall show the bonded 10
724		-	debt of the county, if any, kind of bonds, date 11
725		-	of maturity, interest rate, rate of taxation 12
726		-	levied for interest and sinking fund and 13
727		-	authority for the levy, the total amount of 14
728		-	interest and sinking fund that has been 15
729		-	collected and interest and sinking fund on hand 16
730		-	in cash. 17
731		-	3. The statement shall also show 18
732		-	separately the total amount of the county and 19
733		-	township school funds on hand and loaned out, 20
734		-	the amount of penalties, fines, levies, 21
735		-	utilities, forfeitures, and any other taxes 22
736		-	collected and disbursed or expended during the 23
737		-	year and turned into the permanent school fund, 24
738		-	the name of each person who has a loan from the 25
739		-	permanent school fund, whether county or 26
740		-	township, the amount o f the loan, date loan was 27
741		-	made and date of maturity, description of the 28
742		-	security for the loan, amount, if any, of 29
743		-	delinquent interest on each loan. 30
744		-	4. The statement shall show the total 31
745		-	valuation of the county for purposes of 32
746		-	taxation, the highest rate of taxation the 33
747		-	constitution permits the county commission to 34
748		-	levy for purposes of county revenue, the rate 35
749		-	levied by the county commission for the year 36
750		-	covered by the statement, division of the rate 37
751		-	levied among the several funds and total am ount 38
752		-	of delinquent taxes for all years as of December 39
753		-	thirty-first. 40
754		-	5. The statement shall show receipts or 41
755		-	revenues into each and every fund separately. 42
756		-	Each fund shall show the beginning balance of 43
757		-	each fund; each source of revenue; the total 44 SCS HB 1541 24
758		-	amount received from each source of revenue; the 45
759		-	total amount available in each fund; the total 46
760		-	amount of disbursements or expenditures from 47
761		-	each fund and the ending balance of each fund as 48
762		-	of December thirty-first. The total receipts or 49
763		-	revenues for the year into all funds shall be 50
764		-	shown in the recapitulation. In counties with 51
765		-	the township form of government, each township 52
766		-	shall be considered a fund pursuant to this 53
767		-	subsection. 54
768		-	6. Total disbursements or expenditures 55
769		-	shall be shown for w arrants issued in each 56
770		-	category contained in the forms developed or 57
771		-	approved by the state auditor pursuant to 58
772		-	section 50.745. Total amount of warrants, 59
773		-	person or vendor to whom issued and purpose for 60
774		-	which issued shall be shown except as herein 61
775		-	provided. Under a separate heading in each fund 62
776		-	the statements shall show what warrants are 63
777		-	outstanding and unpaid for the lack of funds on 64
778		-	that date with appropriate balance or overdraft 65
779		-	in each fund as the case may be. 66
780		-	7. Warrants issued to pay fo r the service 67
781		-	of election judges and clerks of elections shall 68
782		-	be in the following form: 69
783		-	Names of judges and clerks of elections at 70
784		-	$______ per day (listing the names run in and 71
785		-	not listing each name by lines, and at the end 72
786		-	of the list of names giving the total of the 73
787		-	amount of all the warrants issued for such 74
788		-	election services). 75
789		-	8. Warrants issued to pay for the service 76
790		-	of jurors shall be in the following form: 77
791		-	Names of jurors at $______ per day (listing 78
792		-	the names run in and not l isting each name by 79
793		-	lines, and at the end of the list of names 80
794		-	giving the total of the amount of all the 81
795		-	warrants issued for such election service). 82
796		-	9. Warrants to Internal Revenue Service 83
797		-	for Social Security and withholding taxes shall 84
798		-	be brought into one call. 85
799		-	10. Warrants to the director of revenue of 86
800		-	Missouri for withholding taxes shall be brought 87
801		-	into one call. 88
802		-	11. Warrants to the division of employment 89
803		-	security shall be brought into one call. 90
804		-	12. Warrants to Missouri lo cal government 91
805		-	employees' retirement system or other retirement 92
806		-	funds for each office shall be brought into one 93
807		-	call. 94
808		-	13. Warrants for utilities such as gas, 95
809		-	water, lights and power shall be brought into 96
810		-	one call except that the total shall be s hown 97
811		-	for each vendor. 98
812		-	14. Warrants issued to each telephone 99
813		-	company shall be brought into one call for each 100
814		-	office in the following form: 101 SCS HB 1541 25
815		-	(Name of Telephone Company for ______ 102
816		-	office and total amount of warrants issued). 103
817		-	15. Warrants issued to the postmaster for 104
818		-	postage shall be brought into one call for each 105
819		-	office in the following form: 106
820		-	(Postmaster for ______ office and total 107
821		-	amount of warrants issued). 108
822		-	16. Disbursements or expenditures by road 109
823		-	districts shall show the warrants, if warrants 110
824		-	have been issued in the same manner as provided 111
825		-	for in subsection 5 of this section. If money 112
826		-	has been disbursed or expended by overseers the 113
827		-	financial statement shall show the total paid by 114
828		-	the overseer to each person for the y ear, and 115
829		-	the purpose of each payment. Receipts or 116
830		-	revenues into the county distributive school 117
831		-	fund shall be listed in detail, disbursements or 118
832		-	expenditures shall be listed and the amount of 119
833		-	each disbursement or expenditure. If any taxes 120
834		-	have been levied by virtue of Section 12(a) of 121
835		-	Article X of the Constitution of Missouri the 122
836		-	financial statement shall contain the following: 123
837		-	By virtue and authority of the 124
838		-	discretionary power conferred upon the county 125
839		-	commissions of the several counties of this 126
840		-	state to levy a tax of not to exceed 35 cents on 127
841		-	the $100 assessed valuation the county 128
842		-	commission of ______ County did for the year 129
843		-	covered by this report levy a tax rate of ______ 130
844		-	cents on the $100 assessed valuation which said 131
845		-	tax amounted to $______ and was disbursed or 132
846		-	expended as follows: 133
847		-	The statement shall show how the money was 134
848		-	disbursed or expended and if any part of the sum 135
849		-	has not been accounted for in detail under some 136
850		-	previous appropriate heading the portion not 137
851		-	previously accounted for shall be shown in 138
852		-	detail. 139
853		-	17. At the end of the statement the person 140
854		-	designated by the county commission to prepare 141
855		-	the financial statement herein required shall 142
856		-	append the following certificate: 143
857		-	144
858		-	145
859		-	146
860		-	147
861		-	148
862		-	149
863		-	150
864		-	151
865		-	152
866		-	153
867		-	154
868		-	155
869		-	156
870		-	157
871		-	158
872		-	159
873		-	I, ______, the duly authorized agent
874		-	appointed by the county commission of
875		-	______ County, state of Missouri, to
876		-	prepare for publication the financial
877		-	statement as required by section 50.800,
878		-	RSMo, hereby certify that I have diligently
879		-	checked the records of the county and that
880		-	the above and foregoing is a complete and
881		-	correct statement of every item of
882		-	information required in section 50.800,
883		-	RSMo, for the year ending December 31,
884		-	______, and especially have I checked every
885		-	receipt from every source whatsoever and
886		-	every disbursement or expenditure of every
887		-	kind and to whom and for what each such
888		-	disbursement or expenditure was made and
889		-	SCS HB 1541 26
890		-	Or if no one has been designated said statement 177
891		-	having been prepared by the county clerk, 178
892		-	signature shall be in the following form: 179
893		-	Clerk of the county commission and ex 180
894		-	officio officer designated to prepare financial 181
895		-	statement required by section 50.800, RSMo. 182
896		-	18. Any person falsely certifying to any 183
897		-	fact covered by the certificate i s liable on his 184
898		-	bond and upon conviction of falsely certifying 185
899		-	to any fact covered by the certificate is guilty 186
900		-	of a misdemeanor and punishable by a fine of not 187
901		-	less than two hundred dollars or more than one 188
902		-	thousand dollars or by imprisonment in the 189
903		-	county jail for not less than thirty days nor 190
904		-	more than six months or by both fine and 191
905		-	imprisonment. Any person charged with the 192
906		-	responsibility of preparing the financial report 193
907		-	who willfully or knowingly makes a false report 194
908		-	of any record, is, in a ddition to the penalty 195
909		-	otherwise provided for in this law, deemed 196
910		-	guilty of a felony and upon conviction shall be 197
911		-	sentenced to the penitentiary for not less than 198
912		-	two years nor more than five years. ] 199
913		-	[50.810. 1. The statement shall be 1
914		-	printed in not less than 8 -point type, but not 2
915		-	more than the smallest point type over 8 -point 3
916		-	type available and in the standard column width 4
917		-	measure that will take the least space. The 5
918		-	publisher shall file two proofs of publication 6
919		-	with the county commission and the commission 7
920		-	shall forward one proof to the state auditor and 8
921		-	shall file the other in the office of the 9
922		-	commission. The county commission shall not pay 10
923		-	the publisher until proof of publication is 11
924		-	filed with the commission and sh all not pay the 12
925		-	person designated to prepare the statement for 13
926		-	the preparation of the copy for the statement 14
927		-	until the state auditor notifies the commission 15
928		-	160
929		-	161
930		-	162
931		-	163
932		-	164
933		-	165
934		-	166
935		-	167
936		-	168
937		-	169
938		-	170
939		-	171
940		-	172
941		-	that each receipt or r evenue and
942		-	disbursement or expenditure is accurately
943		-	shown. (If for any reason complete and
944		-	accurate information is not given the
945		-	following shall be added to the
946		-	certificate.) Exceptions: The above report
947		-	is incomplete because proper information
948		-	was not available in the following records
949		-	______ which are in the keeping of the
950		-	following officer or officers. The person
951		-	designated to prepare the financial
952		-	statement shall give in detail any
953		-	incomplete data called for by this section.
954		-	173 Date ______
955		-	174
956		-	175
957		-	176
958		-	Officer designated by county commission to
959		-	prepare financial statement required by
960		-	section 50.800, RSMo.
961		-	SCS HB 1541 27
962		-	that proof of publication has been received and 16
963		-	that it complies with the requirements of this 17
964		-	section. 18
965		-	2. The statement shall be spread on the 19
966		-	record of the commission and for this purpose 20
967		-	the publisher shall be required to furnish the 21
968		-	commission with at least two copies of the 22
969		-	statement that may be pasted on the record. The 23
970		-	publisher shall itemize the cost of publishing 24
971		-	said statement by column inch as properly 25
972		-	chargeable to the several funds and shall submit 26
973		-	such costs for payment to the county 27
974		-	commission. The county commission shall pay out 28
975		-	of each fund in the proportion that each item 29
976		-	bears to the total cost of publishing said 30
977		-	statement and shall issue warrants therefor; 31
978		-	provided any part not properly chargeable to any 32
979		-	specific fund shall be paid from the county 33
980		-	general revenue fund. 34
981		-	3. The state auditor shall notif y the 35
982		-	county treasurer immediately of the receipt of 36
983		-	the proof of publication of the statement. 37
984		-	After the first of April of each year the county 38
985		-	treasurer shall not pay or enter for protest any 39
986		-	warrant for the pay of any commissioner of any 40
987		-	county commission until notice is received from 41
988		-	the state auditor that the required proof of 42
989		-	publication has been filed. Any county 43
990		-	treasurer paying or entering for protest any 44
991		-	warrant for any commissioner of the county 45
992		-	commission prior to the receipt of suc h notice 46
993		-	from the state auditor shall be liable on his 47
994		-	official bond therefor. 48
995		-	4. The state auditor shall prepare sample 49
996		-	forms for financial statements and shall mail 50
997		-	the same to the county clerks of the several 51
998		-	counties in this state. If the county 52
999		-	commission employs any person other than a 53
1000		-	bonded county officer to prepare the financial 54
1001		-	statement the county commission shall require 55
1002		-	such person to give bond with good and 56
1003		-	sufficient sureties in the penal sum of one 57
1004		-	thousand dollars for the faithful performance of 58
1005		-	his duty. If any county officer or other person 59
1006		-	employed to prepare the financial statement 60
1007		-	herein provided for shall fail, neglect, or 61
1008		-	refuse to, in any manner, comply with the 62
1009		-	provisions of this law he shall, in addition to 63
1010		-	other penalties herein provided, be liable on 64
1011		-	his official bond for dereliction of duty. ] 65
1012		-	
	11	+	SectionA.Section233.095,RSMo,isrepealedandonenewsectionenactedinlieu
	12	+	2thereof,tobeknownassection233.095,toreadasfollows:
	13	+	233.095.Saidboardshallhaveauthoritytoexpend[notmorethanone-fourthof]the
	14	+	2revenuewhichmaynoworwhichmayhereafterbepaidintoitstreasuryforthepurposeof
	15	+	3gradingandrepairinganyroadsorstreetswithinthecorporatelimitsofanycitywithinsaid
	16	+	4specialroaddistrictinconformitywiththeestablishedgradeofsaidroadsandstreetsinsaid
	17	+	5citiesandforthepurposeofconstructingandmaintainingmacadam,gravel,rockorpaved
	18	+	6roadsorstreetswithinthecorporatelimitsofanycitywithinthesaidspecialroaddistrictin
	19	+	7conformitywiththeestablishedgradeofsaidroadsandstreetsinsaidcity;provided,thatno
	20	+	8partoftherevenueofanyspecialroaddistrictinthisstatebeexpendedoutsideofthecounty
	21	+	9inwhichsuchspecialroaddistrictissituated.
	22	+	EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
	23	+	intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage.
	24	+	✔