EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NO. 1541
101ST GENERAL ASSEMBLY
3146S.03C ADRIANE D. CROUSE, Secretary
AN ACT
To repeal sections 50.327, 50.800, 50.810, 50.815, 50.820, 58.095, 58.200, 70.631, 105.145,
233.095, and 473.742, RSMo, and to enact in lieu thereof nine new sections relating to
finances of political subdivisions, with penalty provisions.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 50.327, 50.8 00, 50.810, 50.815, 1
50.820, 58.095, 58.200, 70.631, 105.145, 233.095, and 473.742, 2
RSMo, are repealed and nine new sections enacted in lieu 3
thereof, to be known as sections 50.327, 50.815, 50.820, 58.095, 4
58.200, 70.631, 105.145, 233.095, and 473.742, to r ead as 5
follows:6
50.327. 1. Notwithstanding any other provisions of 1
law to the contrary, the salary schedules contained in 2
sections 49.082, 50.334, 50.343, 51.281, 51.282, 52.269, 3
53.082, 53.083, 54.261, 54.320, 55.091, 56.265, 58.095, and 4
473.742 shall be set as a base schedule for those county 5
officials. Except when it is necessary to increase newly 6
elected or reelected county officials' salaries, in 7
accordance with Section 13, Article VII, Constitution of 8
Missouri, to comply with the req uirements of this section, 9
the salary commission in all counties except charter 10
counties in this state shall be responsible for the 11
computation of salaries of all county officials; provided, 12 SCS HB 1541 2
however, that any percentage salary adjustments in a county 13
shall be equal for all such officials in that county. 14
2. Upon majority approval of the salary commission, 15
the annual compensation of part -time prosecutors contained 16
in section 56.265 and the county offices contained in 17
sections 49.082, 50.334, 50. 343, 51.281, 51.282, 52.269, 18
53.082, 53.083, 54.261, 54.320, 55.091, 58.095, and 473.742 19
may be increased by up to two thousand dollars greater than 20
the compensation provided by the salary schedules; provided, 21
however, that any vote to increase compens ation be effective 22
for all county offices in that county subject to the salary 23
commission. 24
3. Upon the majority approval of the salary 25
commission, the annual compensation of a county coroner of 26
any county [of the second classification ] not having a 27
charter form of government as provided in section 58.095 may 28
be increased up to fourteen thousand dollars greater than 29
the compensation provided by the salary schedule of such 30
section. 31
4. The salary commission of any county of the third 32
classification may amend the base schedules for the 33
computation of salaries for county officials referenced in 34
subsection 1 of this section to include assessed valuation 35
factors in excess of three hundred million dollars; provided 36
that the percentage of any adjustments in assessed valuation 37
factors shall be equal for all such officials in that county. 38
50.815. 1. On or before [the first Monday in March ] 1
June thirtieth of each year, the county commission of each 2
county of the first [class not having a charter form of 3
government], second, third, or fourth classification shall, 4
with the assistance of the county clerk or other officer 5
responsible for the preparation of the financial statement , 6 SCS HB 1541 3
prepare and publish in some newspaper of ge neral circulation 7
published in the county , as provided under section 493.050, 8
a financial statement of the county for the year ending the 9
preceding December thirty -first. 10
2. The financial statement shall show at least the 11
following: 12
(1) A summary of the receipts of each fund of the 13
county for the year; 14
(2) A summary of the disbursements and transfers of 15
each fund of the county for the year; 16
(3) A statement of the cash balance at the beginning 17
and at the end of the year for eac h fund of the county; 18
(4) A summary of delinquent taxes and other due bills 19
for each fund of the county; 20
(5) A summary of warrants of each fund of the county 21
outstanding at the end of the year; 22
(6) A statement of bonded indebtedness, if any, at the 23
beginning and at the end of the year for each fund of the 24
county; [and] 25
(7) A statement of the tax levies of each fund of the 26
county for the year; and 27
(8) The name, office, and current gross annual salary 28
of each elected or app ointed county official . 29
3. The financial statement need not show specific 30
disbursements, warrants issued, or the names of specific 31
payees except to comply with subdivision (8) of subsection 2 32
of this section, but every individual warrant, voucher, 33
receipt, court order and all other items, records, documents 34
and other information which are not specifically required to 35
be retained by the officer having initial charge thereof 36
[and which would be required to be included in or to 37
construct a financial statement in the form prescribed for 38 SCS HB 1541 4
other counties by section 50.800 ] shall be filed on or 39
before the date of publication of the financial statement 40
prescribed by subsection 1 of this section in the office of 41
the county clerk[, and]. The county clerk or other officer 42
responsible for the preparation of the financial statement 43
shall preserve the same, shall provide an electronic copy of 44
the data used to create the financial statement without 45
charge to any newspaper requesting a copy of such data , and 46
shall cause the same to be available for inspection during 47
normal business hours on the request of any person, for a 48
period of five years following the date of filing in his or 49
her office, after which five -year period these records may 50
be disposed of according to law unless they are the subject 51
of a legal suit pending at the expiration of that period. 52
4. At the end of the financial statement, each 53
commissioner of the county commission and the county clerk 54
shall sign and append the follow ing certificate: 55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
We, _________ , _________ , and _________ , duly
elected commissioners of the county commission of
_________ County, Missouri, and I, _________ _________
, county clerk of that county, certify that the above
and foregoing is a complete and correct stateme nt of
every item of information required in section 50.815
for the year ending December 31, [19] 20_________ , and
we have checked every receipt from every source and
every disbursement of every kind and to whom and for
what each disbursement was made, and each receipt and
disbursement is accurately included in the above and
foregoing totals. (If for any reason complete and
accurate information is not given the following shall
be added to the certificate.) Exceptions: the above
report is incomplete because proper information was not
available in the following records _________ which are
in the keeping of the following officer or officers
_________ .
SCS HB 1541 5
5. Any person falsely certifying to any fact covered 81
by the certificate is liable on his or her bond and is 82
guilty of a misdemeanor and, on conviction thereof, shall be 83
punished by a fine of not less than two hundred dollars or 84
more than one thousand dollars, or by confinement in the 85
county jail for a period of not less than thirty days nor 86
more than six months , or by both such fine and confinement. 87
Any person charged with preparing the financial report who 88
willfully or knowingly makes a false report of any record 89
is, in addition to the penalties otherwise provided for in 90
this section, guilty of a felony, a nd upon conviction 91
thereof shall be sentenced to imprisonment by the division 92
of corrections for a term of not less than two years nor 93
more than five years. 94
[6. The provisions of sections 50.800 and 50.810 do 95
not apply to counties of the first cl ass not having a 96
charter form of government, except as provided in subsection 97
3 of this section.] 98
50.820. 1. The statement required by section 50.815 1
shall be set in the standard column width measure which will 2
take the least space and the publisher shall file two proofs 3
of publication with the county commission and the commission 4
shall forward one proof to the state auditor and shall file 5
74 Date _________
75 __________________
76 __________________
77 __________________
78 Commissioners, County Commission
79 __________________
80 County Clerk SCS HB 1541 6
the other in the office of the commission. As required 6
under section 493.025, a newspap er publishing the statement 7
shall charge and receive no more than its regular local 8
classified advertising rate, which shall be the rate on the 9
newspaper's rate schedule that was offered to the public 10
thirty days before the publication of the statement . The 11
county commission shall [not] pay the publisher [until] upon 12
the filing of proof of publication [is filed] with the 13
commission [and]. After verification, the state auditor 14
[notifies] shall notify the commission that proof of 15
publication has been received and that it complies with the 16
requirements of this section. 17
2. The statement shall be spread on the record of the 18
commission and for this purpose the publisher shall be 19
required to furnish the commission with at least two copies 20
of the statement which may be [pasted on] placed in the 21
record. 22
3. The state auditor shall notify the county treasurer 23
immediately of the receipt of the proof of publication of 24
the statement. After the first day of [April] July of each 25
year the county treasurer shall not pay or enter for protest 26
any warrant for the pay of any of the county commission 27
until notice is received from the state auditor that the 28
required proof of publication has been filed. [Any county 29
treasurer paying or entering for protest any warrant for any 30
commissioner of the county commission prior to the receipt 31
of such notice from the state auditor shall be liable 32
therefor on his official bond. ] 33
4. The state auditor shall prepare sample forms for 34
financial statements required by section 50.815 and shall 35
[mail] provide the same to the county clerk of each county 36
of the first [class not having a charter form of 37 SCS HB 1541 7
government], second, third, or fourth classification in this 38
state, but failure of the auditor to supply su ch forms shall 39
not in any way excuse any person from the performance of any 40
duty imposed by this section or by section 50.815. If any 41
county officer fails, neglects, or refuses to comply with 42
the provisions of this section or section 50.815 [he], the 43
county officer shall, in addition to other penalties 44
provided by law, be liable on his or her official bond for 45
dereliction of duty. 46
58.095. 1. The county coroner in any county not 1
having a charter form of government shall receive an annual 2
salary computed on a basis as set forth in the following 3
schedule as well as any adjustment authorized under 4
subsection 3 of section 50.327 . The provisions of this 5
section shall not permit or require a reduction in the 6
amount of compensatio n being paid for the office of coroner 7
on January 1, 1997: 8
9 Assessed Valuation Salary
10 $18,000,000 to 40,999,999 $8,000
11 41,000,000 to 53,999,999 8,500
12 54,000,000 to 65,999,999 9,000
13 66,000,000 to 85,999,999 9,500
14 86,000,000 to 99,999,999 10,000
15 100,000,000 to 130,999,999 11,000
16 131,000,000 to 159,999,999 12,000
17 160,000,000 to 189,999,999 13,000
18 190,000,000 to 249,999,999 14,000 SCS HB 1541 8
2. One thousand dollars of the salary authorized in 21
this section shall be payable to the coroner only if the 22
coroner has completed at least twenty hours o f classroom 23
instruction each calendar year as established by the coroner 24
standards and training commission unless exempted from the 25
training by the Missouri Coroners' and Medical Examiners' 26
Association for good cause. The Missouri Coroners' and 27
Medical Examiners' Association shall provide a certificate 28
of completion to each coroner who completes the training 29
program and shall send a list of certified coroners to the 30
treasurer of each county and the department of health and 31
senior services. The coroner standards and training 32
commission may certify training programs that satisfy the 33
requirements of this section in lieu of the training 34
provided by the Missouri Coroners' and Medical Examiners' 35
Association. Certified training completion shall be 36
submitted to the Missouri Coroners' and Medical Examiners' 37
Association which, upon validating the certified training, 38
shall submit the individual's name to the county treasurer 39
and department of health and senior services indicating the 40
individual is compliant with the training requirements. 41
Expenses incurred for attending the training session may be 42
reimbursed to the county coroner in the same manner as other 43
expenses as may be appropriated for that purpose. All 44
elected or appointed coroners, dep uty coroners, and 45
assistants to the coroner shall complete the annual training 46
described in this subsection within six months of election 47
or appointment. 48
19 250,000,000 to 299,999,999 15,000
20 300,000,000 or more 16,000 SCS HB 1541 9
3. The county coroner in any county not having a 49
charter form of government shall not, excep t upon two-thirds 50
vote of all the members of the salary commission, receive an 51
annual compensation in an amount less than the total 52
compensation being received for the office of county coroner 53
in the particular county for services rendered or performed 54
on the date the salary commission votes. 55
4. For the term beginning in 1997, the compensation of 56
the coroner, in counties in which the salary commission has 57
not voted to pay one hundred percent of the maximum 58
allowable salary, shall be a percenta ge of the maximum 59
allowable salary established by this section. The 60
percentage applied shall be the same percentage of the 61
maximum allowable salary received or allowed, whichever is 62
greater, to the presiding commissioner or sheriff, whichever 63
is greater, of that county for the year beginning January 1, 64
1997. In those counties in which the salary commission has 65
voted to pay one hundred percent of the maximum allowable 66
salary, the compensation of the coroner shall be based on 67
the maximum allowable salary in effect at each time a 68
coroner's term of office commences following the vote to pay 69
one hundred percent of the maximum allowable compensation. 70
Subsequent compensation shall be determined as provided in 71
section 50.333. 72
5. Effective January 1, 1997, the county coroner in 73
any county not having a charter form of government may, upon 74
the approval of the county commission, receive additional 75
compensation for any month during which investigations or 76
other services are performed for three or more decedents in 77
the same incident during such month. The additional 78
compensation shall be an amount that when added to the 79 SCS HB 1541 10
regular compensation the sum shall equal the monthly 80
compensation of the county sheriff. 81
58.200. When the office of sheriff shall be vacant, by 1
death or otherwise, the coroner of the county is authorized 2
to perform all the duties which are by law required to be 3
performed by the sheriff, until another sheriff for such 4
county shall be appointed and qualif ied[,] and such coroner 5
shall have notice thereof [, and]. In such case, said 6
coroner may appoint one or more deputies, with the 7
approbation of the judge of the circuit court [;], and every 8
such appointment, with the oath of office endorsed thereon, 9
shall be filed in the office of the clerk of the circuit 10
court of the county. If the coroner becomes the acting 11
sheriff and the sheriff is no longer receiving the sheriff's 12
salary, the coroner may be paid, in addition to the 13
coroner's salary, the differ ence between the salaries of 14
sheriff and coroner so that the coroner receives the 15
equivalent of the sheriff's salary while serving as acting 16
sheriff. 17
70.631. 1. Each political subdivision may, by 1
majority vote of its governing body , elect to cover 2
emergency telecommunicators, jailors, and emergency medical 3
service personnel as public safety personnel members of the 4
system. The clerk or secretary of the political subdivision 5
shall certify an election concerning the coverage of 6
emergency telecommunicators, jailors, and emergency medical 7
service personnel as public safety personnel members of the 8
system to the board within ten days after such vote. The 9
date in which the political subdivision's election becomes 10
effective shall be the first day of the calendar month 11
specified by such governing body, the first day of the 12
calendar month next following receipt by the board of the 13 SCS HB 1541 11
certification of the election, or the effective date of the 14
political subdivision's becoming an emp loyer, whichever is 15
the latest date. Such election shall not be changed after 16
the effective date. If the election is made, the coverage 17
provisions shall be applicable to all past and future 18
employment with the employer by present and future 19
employees. If a political subdivision makes no election 20
under this section, no emergency telecommunicator, jailor, 21
or emergency medical service personnel of the political 22
subdivision shall be considered public safety personnel for 23
purposes determining a minim um service retirement age as 24
defined in section 70.600. 25
2. If an employer elects to cover emergency 26
telecommunicators, jailors, and emergency medical service 27
personnel as public safety personnel members of the system, 28
the employer's contributions shall be correspondingly 29
changed effective the same date as the effective date of the 30
political subdivision's election. 31
3. The limitation on increases in an employer's 32
contributions provided by subsection 6 of section 70.730 33
shall not apply to a ny contribution increase resulting from 34
an employer making an election under the provisions of this 35
section. 36
[4. The provisions of this section shall only apply to 37
counties of the third classification and any county of the 38
first classification wi th more than seventy thousand but 39
fewer than eighty-three thousand inhabitants and with a city 40
of the fourth classification with more than thirteen 41
thousand five hundred but fewer than sixteen thousand 42
inhabitants as the county seat, and any political 43
subdivisions located, in whole or in part, within such 44
counties.] 45 SCS HB 1541 12
105.145. 1. The following definitions shall be 1
applied to the terms used in this section: 2
(1) "Governing body", the board, body, or persons in 3
which the powers of a political subdivision as a body 4
corporate, or otherwise, are vested; 5
(2) "Political subdivision", any agency or unit of 6
this state, except counties and school districts, which now 7
is, or hereafter shall be, authorized to levy taxes or 8
empowered to cause taxes to be levied. 9
2. The governing body of each political subdivision in 10
the state shall cause to be prepared an annual report of the 11
financial transactions of the political subdivision in such 12
summary form as the state auditor sha ll prescribe by rule, 13
except that the annual report of political subdivisions 14
whose cash receipts for the reporting period are ten 15
thousand dollars or less shall only be required to contain 16
the cash balance at the beginning of the reporting period, a 17
summary of cash receipts, a summary of cash disbursements 18
and the cash balance at the end of the reporting period. 19
3. Within such time following the end of the fiscal 20
year as the state auditor shall prescribe by rule, the 21
governing body of each po litical subdivision shall cause a 22
copy of the annual financial report to be remitted to the 23
state auditor. 24
4. The state auditor shall immediately on receipt of 25
each financial report acknowledge the receipt of the report. 26
5. In any fiscal year no member of the governing body 27
of any political subdivision of the state shall receive any 28
compensation or payment of expenses after the end of the 29
time within which the financial statement of the political 30
subdivision is required to be filed with t he state auditor 31
and until such time as the notice from the state auditor of 32 SCS HB 1541 13
the filing of the annual financial report for the fiscal 33
year has been received. 34
6. The state auditor shall prepare sample forms for 35
financial reports and shall mail the same to the political 36
subdivisions of the state. Failure of the auditor to supply 37
such forms shall not in any way excuse any person from the 38
performance of any duty imposed by this section. 39
7. All reports or financial statements hereinabove 40
mentioned shall be considered to be public records. 41
8. The provisions of this section apply to the board 42
of directors of every transportation development district 43
organized under sections 238.200 to 238.275. 44
9. Any political subdivision that fai ls to timely 45
submit a copy of the annual financial statement to the state 46
auditor shall be subject to a fine of five hundred dollars 47
per day. 48
10. The state auditor shall report any violation of 49
subsection 9 of this section to the department of re venue. 50
Upon notification from the state auditor's office that a 51
political subdivision failed to timely submit a copy of the 52
annual financial statement, the department of revenue shall 53
notify such political subdivision by certified mail that the 54
statement has not been received. Such notice shall clearly 55
set forth the following: 56
(1) The name of the political subdivision; 57
(2) That the political subdivision shall be subject to 58
a fine of five hundred dollars per day if the political 59
subdivision does not submit a copy of the annual financial 60
statement to the state auditor's office within thirty days 61
from the postmarked date stamped on the certified mail 62
envelope; 63 SCS HB 1541 14
(3) That the fine will be enforced and collected as 64
provided under subsection 11 of this section; and 65
(4) That the fine will begin accruing on the thirty - 66
first day from the postmarked date stamped on the certified 67
mail envelope and will continue to accrue until the state 68
auditor's office receives a copy of the finan cial statement. 69
In the event a copy of the annual financial statement is 70
received within such thirty -day period, no fine shall accrue 71
or be imposed. The state auditor shall report receipt of 72
the financial statement to the department of revenue within 73
ten business days. Failure of the political subdivision to 74
submit the required annual financial statement within such 75
thirty-day period shall cause the fine to be collected as 76
provided under subsection 11 of this section. 77
11. The department of re venue may collect the fine 78
authorized under the provisions of subsection 9 of this 79
section by offsetting any sales or use tax distributions due 80
to the political subdivision. The director of revenue shall 81
retain two percent for the cost of such collect ion. The 82
remaining revenues collected from such violations shall be 83
distributed annually to the schools of the county in the 84
same manner that proceeds for all penalties, forfeitures, 85
and fines collected for any breach of the penal laws of the 86
state are distributed. 87
12. Any [transportation development district organized 88
under sections 238.200 to 238.275 having ] political 89
subdivision that has gross revenues of less than five 90
thousand dollars or that has not levied or collected sales 91
or use taxes in the fiscal year for which the annual 92
financial statement was not timely filed shall not be 93
subject to the fine authorized in this section. 94 SCS HB 1541 15
13. If a failure to timely submit the annual financial 95
statement is the result of fraud or other illeg al conduct by 96
an employee or officer of the political subdivision, the 97
political subdivision shall not be subject to a fine 98
authorized under this section if the statement is filed 99
within thirty days of the discovery of the fraud or illegal 100
conduct. If a fine is assessed and paid prior to the filing 101
of the statement, the department of revenue shall refund the 102
fine upon notification from the political subdivision. 103
14. If a political subdivision has an outstanding 104
balance for fines or penalties at the time it files its 105
first annual financial statement after January 1, 2023, the 106
director of revenue shall make a one -time downward 107
adjustment to such outstanding balance in an amount that 108
reduces the outstanding balance by no less than ninety 109
percent. 110
15. The director of revenue shall have the authority 111
to make a one-time downward adjustment to any outstanding 112
penalty imposed under this section on a political 113
subdivision if the director determines the fine is 114
uncollectable. The director of revenue may prescribe rules 115
and regulations necessary to carry out the provisions of 116
this subsection. Any rule or portion of a rule, as that 117
term is defined in section 536.010, that is created under 118
the authority delegated in this section shall be come 119
effective only if it complies with and is subject to all of 120
the provisions of chapter 536 and, if applicable, section 121
536.028. This section and chapter 536 are nonseverable, and 122
if any of the powers vested with the general assembly 123
pursuant to chapter 536 to review, to delay the effective 124
date, or to disapprove and annul a rule are subsequently 125
held unconstitutional, then the grant of rulemaking 126 SCS HB 1541 16
authority and any rule proposed or adopted after August 28, 127
2022, shall be invalid and void. 128
16. If a political subdivision with an outstanding 129
balance for fines or penalties: 130
(1) Fails to file an annual financial statement after 131
August 28, 2022, and before January 1, 2023; or 132
(2) Files an annual financial statement after August 133
28, 2022, and before January 1, 2023, but fails to file any 134
annual financial statement thereafter, 135
then the director of revenue shall initiate the process to 136
disincorporate the political subdivision under subsection 18 137
of this section. 138
17. If any resident of a political subdivision 139
believes or knows that the political subdivision has failed 140
to file the annual financial report required under 141
subsection 2 of this section, the resident may file an 142
affidavit with the director of revenue that attests to the 143
alleged failure. The director of revenue shall evaluate the 144
allegation and, if true, notify the political subdivision 145
that it has thirty days to comply with subsection 2 of this 146
section. If the political subdivision has not complied 147
after thirty days, the director of revenue shall initiate 148
the process to disincorporate the political subdivision 149
under subsection 18 of this section. 150
18. (1) The question of whether a political 151
subdivision subject to possible disincorporation under 152
subsection 16 or 17 of this section shall be disincorporated 153
shall be submitted to the voters of the political 154
subdivision. The election upon the question shall be held 155
on the next general election day. 156 SCS HB 1541 17
(2) No later than five p.m. on the tenth Tuesda y prior 157
to the election, the director of revenue shall notify the 158
election authorities responsible for conducting the election 159
according to the provisions of section 115.125 and the 160
county governing body in which the political subdivision is 161
located. 162
(3) The election authority shall give notice of the 163
election for eight consecutive weeks prior to the election 164
by publication in a newspaper of general circulation 165
published in the political subdivision or, if there is no 166
such newspaper in the po litical subdivision, in the 167
newspaper in the county published nearest the political 168
subdivision. 169
(4) Any costs of submitting the question shall be paid 170
by the political subdivision. 171
(5) The question shall be submitted to the voters of 172
such city, town, or village in substantially the following 173
form: 174
Upon the affirmative vote of a majority of the qualified 181
voters voting on the question, the director of revenue shall 182
file an action to disincorporate the political subdivision 183
in the circuit court with jurisdiction over the political 184
subdivision. 185
19. In an action to disincorporate a political 186
subdivision, the circuit court shall order: 187
175
176
177
178
179
The (city/town/village) of __________ (has an
outstanding balance for fines or penalties and)
has failed to file an annual financial statement,
as required by law. Shall the (city/town/village)
of __________ be disincorporated?
180 □ YES □ NO SCS HB 1541 18
(1) The appointment of an administrative authority for 188
the political subdivision, which may be another political 189
subdivision, the state, a qualified private party, or other 190
qualified entity; 191
(2) All financial and other institutions holding funds 192
of the political subdivision, as identified by the director 193
of revenue, to honor the directives of the administrative 194
authority; 195
(3) The director of revenue or other party charged 196
with distributing tax revenue to distribute the revenues and 197
funds of the political subdivision to the administrative 198
authority; and 199
(4) The disincorporation of the political subdivision 200
and the effective date of the disincorporation, taking into 201
consideration a reasonable transition period. 202
The administrative authority shall administer all revenues 203
under the name of the political subdivision or its agents 204
and administer all funds collected on be half of the 205
political subdivision. The administrative authority shall 206
use the revenues and existing funds to pay all debts and 207
obligations of the political subdivision other than the 208
penalties accrued under this section. The circuit court 209
shall have ongoing jurisdiction to enforce its orders and 210
carry out the remedies under this subsection. 211
20. The attorney general shall have the authority to 212
file an action in a court of competent jurisdiction against 213
any political subdivision that fails to comply with this 214
section in order to force the political subdivision into 215
compliance. 216
233.095. Said board shall have authority to expend 1
[not more than one-fourth of] the revenue which may now or 2 SCS HB 1541 19
which may hereafter be paid into i ts treasury for the 3
purpose of grading and repairing any roads or streets within 4
the corporate limits of any city within said special road 5
district in conformity with the established grade of said 6
roads and streets in said cities and for the purpose of 7
constructing and maintaining macadam, gravel, rock or paved 8
roads or streets within the corporate limits of any city 9
within the said special road district in conformity with the 10
established grade of said roads and streets in said city; 11
provided, that no part of the revenue of any special road 12
district in this state be expended outside of the county in 13
which such special road district is situated. 14
473.742. 1. Each public administrator in counties of 1
the second, third or fourth c lassification and in the city 2
of St. Louis shall make a determination within thirty days 3
after taking office whether such public administrator shall 4
elect to receive a salary as defined herein or receive fees 5
as may be allowed by law to executors, admi nistrators and 6
personal representatives. The election by the public 7
administrator shall be made in writing to the county clerk. 8
Should the public administrator elect to receive a salary, 9
the public administrator's office may not then elect to 10
change at any future time to receive fees in lieu of 11
salary. Every public administrator who begins his or her 12
first term on or after January 1, 2023, shall be deemed to 13
have elected to receive a salary as provided in this section. 14
2. If a public administrator elects to be placed on 15
salary, the salary shall be based upon the average number of 16
open letters in the two years preceding the term when the 17
salary is elected, based upon the following schedule: 18
(1) Zero to five letters: salary shall be a minimum 19
of seven thousand five hundred dollars; 20 SCS HB 1541 20
(2) Six to fifteen letters: salary shall be a minimum 21
of fifteen thousand dollars; 22
(3) Sixteen to twenty-five letters: salary shall be a 23
minimum of twenty thousand dollars; 24
(4) Twenty-six to thirty-nine letters: salary shall 25
be a minimum of twenty -five thousand dollars; 26
(5) Public administrators with forty or more letters 27
shall be considered full -time county officials and shall be 28
paid according to the assessed valuation sche dule set forth 29
below: 30
31 Assessed Valuation Salary
32 $ 8,000,000 to 40,999,999 $29,000
33 $ 41,000,000 to 53,999,999 $30,000
34 $ 54,000,000 to 65,999,999 $32,000
35 $ 66,000,000 to 85,999,999 $34,000
36 $ 86,000,000 to 99,999,999 $36,000
37 $ 100,000,000 to 130,999,999 $38,000
38 $ 131,000,000 to 159,999,999 $40,000
39 $ 160,000,000 to 189,999,999 $41,000
40 $ 190,000,000 to 249,999,999 $41,500
41 $ 250,000,000 to 299,999,999 $43,000
42 $ 300,000,000 to 449,999,999 $45,000
43 $ 450,000,000 to 599,999,999 $47,000
44 $ 600,000,000 to 749,999,999 $49,000
45 $ 750,000,000 to 899,999,999 $51,000 SCS HB 1541 21
(6) The public administrator in the city of St. Louis 50
shall receive a salary not less than sixty -five thousand 51
dollars; 52
(7) Two thousand dollars of the compensation 53
authorized in this section shall be payable to the public 54
administrator only if he or she has completed at least 55
twenty hours of instr uction each calendar year relating to 56
the operations of the public administrator's office when 57
approved by a professional association of the county public 58
administrators of Missouri unless exempted from the training 59
by the professional association. The professional 60
association approving the program shall provide a 61
certificate of completion to each public administrator who 62
completes the training program and shall send a list of 63
certified public administrators to the treasurer of each 64
county. Expenses incurred for attending the training 65
session shall be reimbursed to the county public 66
administrator in the same manner as other expenses as may be 67
appropriated for that purpose. 68
3. If a public administrator is appointed by the court 69
as both a guardian and a conservator to the same ward or 70
protectee, it shall be considered two letters. 71
4. Notwithstanding subsection 2 or 5 of this section 72
to the contrary, upon majority approval by the salary 73
commission, a public administrator may be paid according to 74
46 $ 900,000,000 to 1,049,999,999 $53,000
47 $ 1,050,000,000 to 1,199,999,999 $55,000
48 $ 1,200,000,000 to 1,349,999,999 $57,000
49 $ 1,350,000,000 and over $59,000 ; SCS HB 1541 22
the assessed valuation schedule set forth in subdivision (5) 75
of subsection 2 of this section. If the salary commission 76
elects to pay a public administrator according to the 77
assessed valuation schedule, the salary commission shall not 78
elect to change at any future time to pay the public 79
administrator's office according to the average number of 80
open letters in lieu of paying them according to the 81
assessed valuation schedule. 82
5. The initial compensation of the public 83
administrator who elects to be put on salary shall be 84
determined by the average number of letters for the two 85
years preceding the term when the salary is elected. Salary 86
increases or decreases according to the minimum schedule set 87
forth in [subsection 1 of] this section shall be adjusted 88
only after the number of open letters places the workload in 89
a different subdivision for two consecutive years. Minimum 90
salary increases or decreases shall only take effect upon a 91
new term of office of the public administrator . The number 92
of letters each year shall be determined in accordance with 93
the reporting requirements set forth in law. 94
[4.] 6. All fees collected by a public administrator 95
who elects to be salaried shall be deposited in the county 96
treasury or with the treasurer for the city of St. Louis. 97
[5.] 7. Any public administrator in a county of the 98
first classification without a charter form of government 99
with a population of less than one hundred thousand 100
inhabitants who elects to receive fees in lieu of a salary 101
pursuant to this section may elect to join the Missouri 102
local government employees' retirement system created 103
pursuant to sections 70.600 to 70.755. 104
8. (1) A letter of guardianship and a letter of 105
conservatorship shall be counte d as separate letters. 106 SCS HB 1541 23
(2) For purposes of this subsection: 107
(a) "Letter of conservatorship" means the appointment 108
of a conservatorship of an estate by the court to a 109
protectee adjudged to be disabled; 110
(b) "Letter of guardianship" means the appointment of 111
a guardianship by the court to a ward adjudged to be 112
incapacitated. 113
[50.800. 1. On or before the first Monday 1
in March of each year, the county commission of 2
each county of the second, third, or fourth 3
class shall prepare and publish in some 4
newspaper as provided for in section 493.050, if 5
there is one, and if not by notices posted in at 6
least ten places in the county, a detailed 7
financial statement of the county for the year 8
ending December thirty -first, preceding. 9
2. The statement shall show the bonded 10
debt of the county, if any, kind of bonds, date 11
of maturity, interest rate, rate of taxation 12
levied for interest and sinking fund and 13
authority for the levy, the total amount of 14
interest and sinking fund that has been 15
collected and interest and sinking fund on hand 16
in cash. 17
3. The statement shall also show 18
separately the total amount of the county and 19
township school funds on hand and loaned out, 20
the amount of penalties, fines, levies, 21
utilities, forfeitures, and any other taxes 22
collected and disbursed or expended during the 23
year and turned into the permanent school fund, 24
the name of each person who has a loan from the 25
permanent school fund, whether county or 26
township, the amount o f the loan, date loan was 27
made and date of maturity, description of the 28
security for the loan, amount, if any, of 29
delinquent interest on each loan. 30
4. The statement shall show the total 31
valuation of the county for purposes of 32
taxation, the highest rate of taxation the 33
constitution permits the county commission to 34
levy for purposes of county revenue, the rate 35
levied by the county commission for the year 36
covered by the statement, division of the rate 37
levied among the several funds and total am ount 38
of delinquent taxes for all years as of December 39
thirty-first. 40
5. The statement shall show receipts or 41
revenues into each and every fund separately. 42
Each fund shall show the beginning balance of 43
each fund; each source of revenue; the total 44 SCS HB 1541 24
amount received from each source of revenue; the 45
total amount available in each fund; the total 46
amount of disbursements or expenditures from 47
each fund and the ending balance of each fund as 48
of December thirty-first. The total receipts or 49
revenues for the year into all funds shall be 50
shown in the recapitulation. In counties with 51
the township form of government, each township 52
shall be considered a fund pursuant to this 53
subsection. 54
6. Total disbursements or expenditures 55
shall be shown for w arrants issued in each 56
category contained in the forms developed or 57
approved by the state auditor pursuant to 58
section 50.745. Total amount of warrants, 59
person or vendor to whom issued and purpose for 60
which issued shall be shown except as herein 61
provided. Under a separate heading in each fund 62
the statements shall show what warrants are 63
outstanding and unpaid for the lack of funds on 64
that date with appropriate balance or overdraft 65
in each fund as the case may be. 66
7. Warrants issued to pay fo r the service 67
of election judges and clerks of elections shall 68
be in the following form: 69
Names of judges and clerks of elections at 70
$______ per day (listing the names run in and 71
not listing each name by lines, and at the end 72
of the list of names giving the total of the 73
amount of all the warrants issued for such 74
election services). 75
8. Warrants issued to pay for the service 76
of jurors shall be in the following form: 77
Names of jurors at $______ per day (listing 78
the names run in and not l isting each name by 79
lines, and at the end of the list of names 80
giving the total of the amount of all the 81
warrants issued for such election service). 82
9. Warrants to Internal Revenue Service 83
for Social Security and withholding taxes shall 84
be brought into one call. 85
10. Warrants to the director of revenue of 86
Missouri for withholding taxes shall be brought 87
into one call. 88
11. Warrants to the division of employment 89
security shall be brought into one call. 90
12. Warrants to Missouri lo cal government 91
employees' retirement system or other retirement 92
funds for each office shall be brought into one 93
call. 94
13. Warrants for utilities such as gas, 95
water, lights and power shall be brought into 96
one call except that the total shall be s hown 97
for each vendor. 98
14. Warrants issued to each telephone 99
company shall be brought into one call for each 100
office in the following form: 101 SCS HB 1541 25
(Name of Telephone Company for ______ 102
office and total amount of warrants issued). 103
15. Warrants issued to the postmaster for 104
postage shall be brought into one call for each 105
office in the following form: 106
(Postmaster for ______ office and total 107
amount of warrants issued). 108
16. Disbursements or expenditures by road 109
districts shall show the warrants, if warrants 110
have been issued in the same manner as provided 111
for in subsection 5 of this section. If money 112
has been disbursed or expended by overseers the 113
financial statement shall show the total paid by 114
the overseer to each person for the y ear, and 115
the purpose of each payment. Receipts or 116
revenues into the county distributive school 117
fund shall be listed in detail, disbursements or 118
expenditures shall be listed and the amount of 119
each disbursement or expenditure. If any taxes 120
have been levied by virtue of Section 12(a) of 121
Article X of the Constitution of Missouri the 122
financial statement shall contain the following: 123
By virtue and authority of the 124
discretionary power conferred upon the county 125
commissions of the several counties of this 126
state to levy a tax of not to exceed 35 cents on 127
the $100 assessed valuation the county 128
commission of ______ County did for the year 129
covered by this report levy a tax rate of ______ 130
cents on the $100 assessed valuation which said 131
tax amounted to $______ and was disbursed or 132
expended as follows: 133
The statement shall show how the money was 134
disbursed or expended and if any part of the sum 135
has not been accounted for in detail under some 136
previous appropriate heading the portion not 137
previously accounted for shall be shown in 138
detail. 139
17. At the end of the statement the person 140
designated by the county commission to prepare 141
the financial statement herein required shall 142
append the following certificate: 143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
I, ______, the duly authorized agent
appointed by the county commission of
______ County, state of Missouri, to
prepare for publication the financial
statement as required by section 50.800,
RSMo, hereby certify that I have diligently
checked the records of the county and that
the above and foregoing is a complete and
correct statement of every item of
information required in section 50.800,
RSMo, for the year ending December 31,
______, and especially have I checked every
receipt from every source whatsoever and
every disbursement or expenditure of every
kind and to whom and for what each such
disbursement or expenditure was made and
SCS HB 1541 26
Or if no one has been designated said statement 177
having been prepared by the county clerk, 178
signature shall be in the following form: 179
Clerk of the county commission and ex 180
officio officer designated to prepare financial 181
statement required by section 50.800, RSMo. 182
18. Any person falsely certifying to any 183
fact covered by the certificate i s liable on his 184
bond and upon conviction of falsely certifying 185
to any fact covered by the certificate is guilty 186
of a misdemeanor and punishable by a fine of not 187
less than two hundred dollars or more than one 188
thousand dollars or by imprisonment in the 189
county jail for not less than thirty days nor 190
more than six months or by both fine and 191
imprisonment. Any person charged with the 192
responsibility of preparing the financial report 193
who willfully or knowingly makes a false report 194
of any record, is, in a ddition to the penalty 195
otherwise provided for in this law, deemed 196
guilty of a felony and upon conviction shall be 197
sentenced to the penitentiary for not less than 198
two years nor more than five years. ] 199
[50.810. 1. The statement shall be 1
printed in not less than 8 -point type, but not 2
more than the smallest point type over 8 -point 3
type available and in the standard column width 4
measure that will take the least space. The 5
publisher shall file two proofs of publication 6
with the county commission and the commission 7
shall forward one proof to the state auditor and 8
shall file the other in the office of the 9
commission. The county commission shall not pay 10
the publisher until proof of publication is 11
filed with the commission and sh all not pay the 12
person designated to prepare the statement for 13
the preparation of the copy for the statement 14
until the state auditor notifies the commission 15
160
161
162
163
164
165
166
167
168
169
170
171
172
that each receipt or r evenue and
disbursement or expenditure is accurately
shown. (If for any reason complete and
accurate information is not given the
following shall be added to the
certificate.) Exceptions: The above report
is incomplete because proper information
was not available in the following records
______ which are in the keeping of the
following officer or officers. The person
designated to prepare the financial
statement shall give in detail any
incomplete data called for by this section.
173 Date ______
174
175
176
Officer designated by county commission to
prepare financial statement required by
section 50.800, RSMo.
SCS HB 1541 27
that proof of publication has been received and 16
that it complies with the requirements of this 17
section. 18
2. The statement shall be spread on the 19
record of the commission and for this purpose 20
the publisher shall be required to furnish the 21
commission with at least two copies of the 22
statement that may be pasted on the record. The 23
publisher shall itemize the cost of publishing 24
said statement by column inch as properly 25
chargeable to the several funds and shall submit 26
such costs for payment to the county 27
commission. The county commission shall pay out 28
of each fund in the proportion that each item 29
bears to the total cost of publishing said 30
statement and shall issue warrants therefor; 31
provided any part not properly chargeable to any 32
specific fund shall be paid from the county 33
general revenue fund. 34
3. The state auditor shall notif y the 35
county treasurer immediately of the receipt of 36
the proof of publication of the statement. 37
After the first of April of each year the county 38
treasurer shall not pay or enter for protest any 39
warrant for the pay of any commissioner of any 40
county commission until notice is received from 41
the state auditor that the required proof of 42
publication has been filed. Any county 43
treasurer paying or entering for protest any 44
warrant for any commissioner of the county 45
commission prior to the receipt of suc h notice 46
from the state auditor shall be liable on his 47
official bond therefor. 48
4. The state auditor shall prepare sample 49
forms for financial statements and shall mail 50
the same to the county clerks of the several 51
counties in this state. If the county 52
commission employs any person other than a 53
bonded county officer to prepare the financial 54
statement the county commission shall require 55
such person to give bond with good and 56
sufficient sureties in the penal sum of one 57
thousand dollars for the faithful performance of 58
his duty. If any county officer or other person 59
employed to prepare the financial statement 60
herein provided for shall fail, neglect, or 61
refuse to, in any manner, comply with the 62
provisions of this law he shall, in addition to 63
other penalties herein provided, be liable on 64
his official bond for dereliction of duty. ] 65