SECONDREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.1606
101STGENERALASSEMBLY
3703H.03C DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsections50.800,50.810,50.815,and50.820,RSMo,andtoenactinlieuthereoftwo
newsectionsrelatingtocountyfinancialstatements.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections50.800,50.810,50.815,and50.820,RSMo,arerepealedandtwo
2newsectionsenactedinlieuthereof,tobeknownassections50.815and50.820,toreadas
3follows:
50.815.1.Onorbefore[thefirstMondayinMarch] Junethirtiethofeachyear,the
2countycommissionofeachcountyofthefirst[classnothavingacharterformofgovernment
3],second,third,orfourthclassificationshall,withtheassistanceofthecountyclerkor
4otherofficerresponsibleforthepreparationofthefinancialstatement, prepareand
5publishinsomenewspaperofgeneralcirculationpublishedinthecounty, asprovidedunder
6section493.050,afinancialstatementofthecountyfortheyearendingthepreceding
7Decemberthirty-first.
8 2.Thefinancialstatementshallshowatleastthefollowing:
9 (1)Asummaryofthereceiptsofeachfundofthecountyfortheyear;
10 (2)Asummaryofthedisbursementsandtransfersofeachfundofthecountyforthe
11year;
12 (3)Astatementofthecashbalanceatthebeginningandattheendoftheyearfor
13eachfundofthecounty;
14 (4)Asummaryofdelinquenttaxesandotherduebillsforeachfundofthecounty;
15 (5)Asummaryofwarrantsofeachfundofthecountyoutstandingattheendofthe
16year;
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 (6)Astatementofbondedindebtedness,ifany,atthebeginningandattheendofthe
18yearforeachfundofthecounty;[and]
19 (7)Astatementofthetaxleviesofeachfundofthecountyfortheyear;and
20 (8)Thename,office,andcurrentgrossannualsalaryofeachelectedor
21appointedcountyofficial.
22 3.Thefinancialstatementneednotshowspecificdisbursements,warrantsissued,or
23thenamesofspecificpayeesexcepttocomplywithsubdivision(8)ofsubsection2ofthis
24section, buteveryindividualwarrant,voucher,receipt,courtorderandallotheritems,
25records,documentsandotherinformationwhicharenotspecificallyrequiredtoberetained
26bytheofficerhavinginitialchargethereof[andwhichwouldberequiredtobeincludedinor
27toconstructafinancialstatementintheformprescribedforothercountiesbysection50.800]
28shallbefiledonorbeforethedateofpublicationofthefinancialstatementprescribedby
29subsection1ofthissectionintheofficeofthecountyclerk[, and].Thecountyclerkorother
30officerresponsibleforthepreparationofthefinancialstatementshallpreservethesame,
31shallprovideanelectroniccopyofthedatausedtocreatethefinancialstatement
32withoutchargetoanynewspaperrequestingacopyofsuchdata,andshallcausethesame
33tobeavailableforinspectionduringnormalbusinesshoursontherequestofanyperson,fora
34periodoffiveyearsfollowingthedateoffilinginhisorheroffice,afterwhichfive-year
35periodtheserecordsmaybedisposedofaccordingtolawunlesstheyarethesubjectofalegal
36suitpendingattheexpirationofthatperiod.
37 4.Attheendofthefinancialstatement,eachcommissionerofthecountycommission
38andthecountyclerkshallsignandappendthefollowingcertificate:
39 We,______,______,and______,dulyelectedcommissionersofthe
40 countycommissionof______County,Missouri,andI,___________
41 _,countyclerkofthatcounty,certifythattheaboveandforegoingisa
42 completeandcorrectstatementofeveryitemofinformationrequired
43 insection50.815fortheyearendingDecember31,[19]20______,
44 andwehavecheckedeveryreceiptfromeverysourceandevery
45 disbursementofeverykindandtowhomandforwhateach
46 disbursementwasmade,andeachreceiptanddisbursementis
47 accuratelyincludedintheaboveandforegoingtotals.(Ifforany
48 reasoncompleteandaccurateinformationisnotgiventhefollowing
49 shallbeaddedtothecertificate.)Exceptions:theabovereportis
50 incompletebecauseproperinformationwasnotavailableinthe
51 followingrecords______whichareinthekeepingofthefollowing
52 officerorofficers______.
53 Date______
HCSHB1606 2 54 _______________
55 _______________
56 _______________
57 Commissioners,CountyCommission
58 _______________
59 CountyClerk
60 5.Anypersonfalselycertifyingtoanyfactcoveredbythecertificateisliableonhis
61orherbondandisguiltyofamisdemeanorand,onconvictionthereof,shallbepunishedbya
62fineofnotlessthantwohundreddollarsormorethanonethousanddollars,orby
63confinementinthecountyjailforaperiodofnotlessthanthirtydaysnormorethansix
64months,orbybothsuchfineandconfinement.Anypersonchargedwithpreparingthe
65financialreportwhowillfullyorknowinglymakesafalsereportofanyrecordis,inaddition
66tothepenaltiesotherwiseprovidedforinthissection,guiltyofafelony,anduponconviction
67thereofshallbesentencedtoimprisonmentbythedivisionofcorrectionsforatermofnotless
68thantwoyearsnormorethanfiveyears.
69 [6.Theprovisionsofsections50.800and50.810donotapplytocountiesofthefirst
70classnothavingacharterformofgovernment,exceptasprovidedinsubsection3ofthis
71section.]
50.820.1.Thestatementrequiredbysection50.815shallbesetinthestandard
2columnwidthmeasurewhichwilltaketheleastspaceandthepublishershallfiletwoproofs
3ofpublicationwiththecountycommissionandthecommissionshallforwardoneprooftothe
4stateauditorandshallfiletheotherintheofficeofthecommission.Asrequiredunder
5section493.025,anewspaperpublishingthestatementshallchargeandreceivenomore
6thanitsregularlocalclassifiedadvertisingrate,whichshallbetherateonthe
7newspaper'srateschedulethatwasofferedtothepublicthirtydaysbeforethe
8publicationofthestatement.Thecountycommissionshall[not]paythepublisher[until]
9uponthefilingofproofofpublication[isfiled] withthecommission[and]. After
10verification,thestateauditor[notifies] shallnotifythecommissionthatproofofpublication
11hasbeenreceivedandthatitcomplieswiththerequirementsofthissection.
12 2.Thestatementshallbespreadontherecordofthecommissionandforthispurpose
13thepublishershallberequiredtofurnishthecommissionwithatleasttwocopiesofthe
14statementwhichmaybe[pastedon]placedintherecord.
15 3.Thestateauditorshallnotifythecountytreasurerimmediatelyofthereceiptofthe
16proofofpublicationofthestatement.AfterthefirstdayofAprilofeachyearthecounty
17treasurershallnotpayorenterforprotestanywarrantforthepayofanyofthecounty
18commissionuntilnoticeisreceivedfromthestateauditorthattherequiredproofof
HCSHB1606 3 19publicationhasbeenfiled.[Anycountytreasurerpayingorenteringforprotestanywarrant
20foranycommissionerofthecountycommissionpriortothereceiptofsuchnoticefromthe
21stateauditorshallbeliablethereforonhisofficialbond.]
22 4.Thestateauditorshallpreparesampleformsforfinancialstatementsrequiredby
23section50.815andshall[mail] providethesametothecountyclerkofeachcountyofthe
24first[classnothavingacharterformofgovernment], second,third,orfourthclassification
25inthisstate,butfailureoftheauditortosupplysuchformsshallnotinanywayexcuseany
26personfromtheperformanceofanydutyimposedbythissectionorbysection50.815.Ifany
27countyofficerfails,neglects,orrefusestocomplywiththeprovisionsofthissectionor
28section50.815[he],thecountyofficershall,inadditiontootherpenaltiesprovidedbylaw,
29beliableonhisorherofficialbondforderelictionofduty.
[50.800.1.OnorbeforethefirstMondayinMarchofeachyear,the
2 countycommissionofeachcountyofthesecond,third,orfourthclassshall
3 prepareandpublishinsomenewspaperasprovidedforinsection493.050,if
4 thereisone,andifnotbynoticespostedinatleasttenplacesinthecounty,a
5 detailedfinancialstatementofthecountyfortheyearendingDecemberthirty-
6 first,preceding.
7 2.Thestatementshallshowthebondeddebtofthecounty,ifany,kind
8 ofbonds,dateofmaturity,interestrate,rateoftaxationleviedforinterestand
9 sinkingfundandauthorityforthelevy,thetotalamountofinterestandsinking
10 fundthathasbeencollectedandinterestandsinkingfundonhandincash.
11 3.Thestatementshallalsoshowseparatelythetotalamountofthe
12 countyandtownshipschoolfundsonhandandloanedout,theamountof
13 penalties,fines,levies,utilities,forfeitures,andanyothertaxescollectedand
14 disbursedorexpendedduringtheyearandturnedintothepermanentschool
15 fund,thenameofeachpersonwhohasaloanfromthepermanentschoolfund,
16 whethercountyortownship,theamountoftheloan,dateloanwasmadeand
17 dateofmaturity,descriptionofthesecurityfortheloan,amount,ifany,of
18 delinquentinterestoneachloan.
19 4.Thestatementshallshowthetotalvaluationofthecountyfor
20 purposesoftaxation,thehighestrateoftaxationtheconstitutionpermitsthe
21 countycommissiontolevyforpurposesofcountyrevenue,therateleviedby
22 thecountycommissionfortheyearcoveredbythestatement,divisionofthe
23 rateleviedamongtheseveralfundsandtotalamountofdelinquenttaxesforall
24 yearsasofDecemberthirty-first.
25 5.Thestatementshallshowreceiptsorrevenuesintoeachandevery
26 fundseparately.Eachfundshallshowthebeginningbalanceofeachfund;
27 eachsourceofrevenue;thetotalamountreceivedfromeachsourceof
28 revenue;thetotalamountavailableineachfund;thetotalamountof
29 disbursementsorexpendituresfromeachfundandtheendingbalanceofeach
30 fundasofDecemberthirty-first.Thetotalreceiptsorrevenuesfortheyear
31 intoallfundsshallbeshownintherecapitulation.Incountieswiththe
32 townshipformofgovernment,eachtownshipshallbeconsideredafund
33 pursuanttothissubsection.
HCSHB1606 4 34 6.Totaldisbursementsorexpendituresshallbeshownforwarrants
35 issuedineachcategorycontainedintheformsdevelopedorapprovedbythe
36 stateauditorpursuanttosection50.745.Totalamountofwarrants,personor
37 vendortowhomissuedandpurposeforwhichissuedshallbeshownexceptas
38 hereinprovided.Underaseparateheadingineachfundthestatementsshall
39 showwhatwarrantsareoutstandingandunpaidforthelackoffundsonthat
40 datewithappropriatebalanceoroverdraftineachfundasthecasemaybe.
41 7.Warrantsissuedtopayfortheserviceofelectionjudgesandclerks
42 ofelectionsshallbeinthefollowingform:
43 Namesofjudgesandclerksofelectionsat$______perday(listingthe
44 namesruninandnotlistingeachnamebylines,andattheendofthelistof
45 namesgivingthetotaloftheamountofallthewarrantsissuedforsuch
46 electionservices).
47 8.Warrantsissuedtopayfortheserviceofjurorsshallbeinthe
48 followingform:
49 Namesofjurorsat$______perday(listingthenamesruninandnot
50 listingeachnamebylines,andattheendofthelistofnamesgivingthetotalof
51 theamountofallthewarrantsissuedforsuchelectionservice).
52 9.WarrantstoInternalRevenueServiceforSocialSecurityand
53 withholdingtaxesshallbebroughtintoonecall.
54 10.WarrantstothedirectorofrevenueofMissouriforwithholding
55 taxesshallbebroughtintoonecall.
56 11.Warrantstothedivisionofemploymentsecurityshallbebrought
57 intoonecall.
58 12.WarrantstoMissourilocalgovernmentemployees'retirement
59 systemorotherretirementfundsforeachofficeshallbebroughtintoonecall.
60 13.Warrantsforutilitiessuchasgas,water,lightsandpowershallbe
61 broughtintoonecallexceptthatthetotalshallbeshownforeachvendor.
62 14.Warrantsissuedtoeachtelephonecompanyshallbebroughtinto
63 onecallforeachofficeinthefollowingform:
64 (NameofTelephoneCompanyfor______officeandtotalamountof
65 warrantsissued).
66 15.Warrantsissuedtothepostmasterforpostageshallbebroughtinto
67 onecallforeachofficeinthefollowingform:
68 (Postmasterfor______officeandtotalamountofwarrantsissued).
69 16.Disbursementsorexpendituresbyroaddistrictsshallshowthe
70 warrants,ifwarrantshavebeenissuedinthesamemannerasprovidedforin
71 subsection5ofthissection.Ifmoneyhasbeendisbursedorexpendedby
72 overseersthefinancialstatementshallshowthetotalpaidbytheoverseerto
73 eachpersonfortheyear,andthepurposeofeachpayment.Receiptsor
74 revenuesintothecountydistributiveschoolfundshallbelistedindetail,
75 disbursementsorexpendituresshallbelistedandtheamountofeach
76 disbursementorexpenditure.Ifanytaxeshavebeenleviedbyvirtueof
77 Section12(a)ofArticleXoftheConstitutionofMissourithefinancial
78 statementshallcontainthefollowing:
79 Byvirtueandauthorityofthediscretionarypowerconferreduponthe
80 countycommissionsoftheseveralcountiesofthisstatetolevyataxofnotto
81 exceed35centsonthe$100assessedvaluationthecountycommissionof___
HCSHB1606 5 82 ___Countydidfortheyearcoveredbythisreportlevyataxrateof______
83 centsonthe$100assessedvaluationwhichsaidtaxamountedto$______and
84 wasdisbursedorexpendedasfollows:
85
86 Thestatementshallshowhowthemoneywasdisbursedorexpendedandif
87 anypartofthesumhasnotbeenaccountedforindetailundersomeprevious
88 appropriateheadingtheportionnotpreviouslyaccountedforshallbeshownin
89 detail.
90 17.Attheendofthestatementthepersondesignatedbythecounty
91 commissiontopreparethefinancialstatementhereinrequiredshallappendthe
92 followingcertificate:
93 I,______,thedulyauthorizedagentappointedbythecounty
94 commissionof______County,stateofMissouri,topreparefor
95 publicationthefinancialstatementasrequiredbysection50.800,
96 RSMo,herebycertifythatIhavediligentlycheckedtherecordsofthe
97 countyandthattheaboveandforegoingisacompleteandcorrect
98 statementofeveryitemofinformationrequiredinsection50.800,
99 RSMo,fortheyearendingDecember31,______,andespeciallyhave
100 Icheckedeveryreceiptfromeverysourcewhatsoeverandevery
101 disbursementorexpenditureofeverykindandtowhomandforwhat
102 eachsuchdisbursementorexpenditurewasmadeandthateachreceipt
103 orrevenueanddisbursementorexpenditureisaccuratelyshown.(If
104 foranyreasoncompleteandaccurateinformationisnotgiventhe
105 followingshallbeaddedtothecertificate.)Exceptions:Theabove
106 reportisincompletebecauseproperinformationwasnotavailablein
107 thefollowingrecords______whichareinthekeepingofthe
108 followingofficerorofficers.Thepersondesignatedtopreparethe
109 financialstatementshallgiveindetailanyincompletedatacalledfor
110 bythissection.
111 Date______
112 Officerdesignatedbycountycommissiontopreparefinancial
113 statementrequiredbysection50.800,RSMo.
114
115 Orifnoonehasbeendesignatedsaidstatementhavingbeenpreparedbythe
116 countyclerk,signatureshallbeinthefollowingform:
117 Clerkofthecountycommissionandexofficioofficerdesignatedto
118 preparefinancialstatementrequiredbysection50.800,RSMo.
119 18.Anypersonfalselycertifyingtoanyfactcoveredbythecertificate
120 isliableonhisbondanduponconvictionoffalselycertifyingtoanyfact
121 coveredbythecertificateisguiltyofamisdemeanorandpunishablebyafine
122 ofnotlessthantwohundreddollarsormorethanonethousanddollarsorby
123 imprisonmentinthecountyjailfornotlessthanthirtydaysnormorethansix
124 monthsorbybothfineandimprisonment.Anypersonchargedwiththe
125 responsibilityofpreparingthefinancialreportwhowillfullyorknowingly
126 makesafalsereportofanyrecord,is,inadditiontothepenaltyotherwise
127 providedforinthislaw,deemedguiltyofafelonyanduponconvictionshall
HCSHB1606 6 128 besentencedtothepenitentiaryfornotlessthantwoyearsnormorethanfive
129 years.]
[50.810.1.Thestatementshallbeprintedinnotlessthan8-point
2 type,butnotmorethanthesmallestpointtypeover8-pointtypeavailableand
3 inthestandardcolumnwidthmeasurethatwilltaketheleastspace.The
4 publishershallfiletwoproofsofpublicationwiththecountycommissionand
5 thecommissionshallforwardoneprooftothestateauditorandshallfilethe
6 otherintheofficeofthecommission.Thecountycommissionshallnotpay
7 thepublisheruntilproofofpublicationisfiledwiththecommissionandshall
8 notpaythepersondesignatedtopreparethestatementforthepreparationof
9 thecopyforthestatementuntilthestateauditornotifiesthecommissionthat
10 proofofpublicationhasbeenreceivedandthatitcomplieswiththe
11 requirementsofthissection.
12 2.Thestatementshallbespreadontherecordofthecommissionand
13 forthispurposethepublishershallberequiredtofurnishthecommissionwith
14 atleasttwocopiesofthestatementthatmaybepastedontherecord.The
15 publishershallitemizethecostofpublishingsaidstatementbycolumninchas
16 properlychargeabletotheseveralfundsandshallsubmitsuchcostsfor
17 paymenttothecountycommission.Thecountycommissionshallpayoutof
18 eachfundintheproportionthateachitembearstothetotalcostofpublishing
19 saidstatementandshallissuewarrantstherefor;providedanypartnotproperly
20 chargeabletoanyspecificfundshallbepaidfromthecountygeneralrevenue
21 fund.
22 3.Thestateauditorshallnotifythecountytreasurerimmediatelyof
23 thereceiptoftheproofofpublicationofthestatement.AfterthefirstofApril
24 ofeachyearthecountytreasurershallnotpayorenterforprotestanywarrant
25 forthepayofanycommissionerofanycountycommissionuntilnoticeis
26 receivedfromthestateauditorthattherequiredproofofpublicationhasbeen
27 filed.Anycountytreasurerpayingorenteringforprotestanywarrantforany
28 commissionerofthecountycommissionpriortothereceiptofsuchnotice
29 fromthestateauditorshallbeliableonhisofficialbondtherefor.
30 4.Thestateauditorshallpreparesampleformsforfinancialstatements
31 andshallmailthesametothecountyclerksoftheseveralcountiesinthis
32 state.Ifthecountycommissionemploysanypersonotherthanabonded
33 countyofficertopreparethefinancialstatementthecountycommissionshall
34 requiresuchpersontogivebondwithgoodandsufficientsuretiesinthepenal
35 sumofonethousanddollarsforthefaithfulperformanceofhisduty.Ifany
36 countyofficerorotherpersonemployedtopreparethefinancialstatement
37 hereinprovidedforshallfail,neglect,orrefuseto,inanymanner,complywith
38 theprovisionsofthislawheshall,inadditiontootherpenaltiesherein
39 provided,beliableonhisofficialbondforderelictionofduty.]
âś”
HCSHB1606 7