Missouri 2022 Regular Session

Missouri Senate Bill SB1191 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
3	3	and is intended to be omitted in the law.
4	4	SECOND REGULAR SESSION
5	5	SENATE BILL NO. 1191
6	6	101ST GENERAL ASSEMBLY
7	7	INTRODUCED BY SENATOR CRAWFORD.
8	8	5727S.02I ADRIANE D. CROUSE, Secretary
9	9	AN ACT
10	10	To repeal sections 50.815 and 50.820, RSMo, and to enact in lieu thereof two new sections relating
11	11	to county financial statements.
12	12
13	13	Be it enacted by the General Assembly of the State of Missouri, as follows:
14	14	Section A. Sections 50.815 and 50.820, RSMo, are repealed 1
15	15	and two new sections enacted in lieu thereof, to be known as 2
16	16	sections 50.815 and 50.820, to read as follows:3
17	17	50.815. 1. On or before [the first Monday in March ] 1
18	18	June thirtieth of each year, the county commission of each 2
19	19	county of the first class not having a charter form of 3
20	20	government shall, with the assistance of the county clerk, 4
21	21	prepare and publish in some newspaper of general circulation 5
22	22	published in the county a financial statement of the county 6
23	23	for the year ending the preceding December thirty -first. 7
24	24	2. The financial statement shall show at least the 8
25	25	following: 9
26	26	(1) A summary of the receipts of each fund of the 10
27	27	county for the year; 11
28	28	(2) A summary of the disbursements and transfers of 12
29	29	each fund of the county for the year; 13
30	30	(3) A statement of the cash balance at the beginning 14
31	31	and at the end of the year for each fund of the county; 15
32	32	(4) A summary of delinquent taxes and other due bills 16
33	33	for each fund of the county; 17 SB 1191 2
34	34	(5) A summary of warrants of each fund of the county 18
35	35	outstanding at the end of the year; 19
36	36	(6) A statement of bonded indebted ness, if any, at the 20
37	37	beginning and at the end of the year for each fund of the 21
38	38	county; and 22
39	39	(7) A statement of the tax levies of each fund of the 23
40	40	county for the year. 24
41	41	3. The financial statement need not show specific 25
42	42	disbursements, warrants issued, or the names of specific 26
43	43	payees, but every individual warrant, voucher, receipt, 27
44	44	court order and all other items, records, documents and 28
45	45	other information which are not specifically required to be 29
46	46	retained by the officer having initial charge t hereof and 30
47	47	which would be required to be included in or to construct a 31
48	48	financial statement in the form prescribed for other 32
49	49	counties by section 50.800 shall be filed on or before the 33
50	50	date of publication of the financial statement prescribed by 34
51	51	subsection 1 in the office of the county clerk, and the 35
52	52	county clerk shall preserve the same, and shall cause the 36
53	53	same to be available for inspection during normal business 37
54	54	hours on the request of any person, for a period of five 38
55	55	years following the date of f iling in his office, after 39
56	56	which five-year period these records may be disposed of 40
57	57	according to law unless they are the subject of a legal suit 41
58	58	pending at the expiration of that period. 42
59	59	4. At the end of the financial statement, each 43
60	60	commissioner of the county commission and the county clerk 44
61	61	shall sign and append the following certificate: 45
62	62	46
63	63	47
64	64	48
65	65	49
66	66	We, _________ , _________ , and _________ , duly
67	67	elected commissioners of the county commission of
68	68	_________ County, Missouri, and I, _________
69	69	_________ , county clerk of that county, certify
70	70	SB 1191 3
71	71	5. Any person falsely certifying to any fact covered 73
72	72	by the certificate is liable on his bond and is guilty of a 74
73	73	misdemeanor and, on conviction thereof, shall be punished by 75
74	74	a fine of not less than two hundred dollars or more than one 76
75	75	thousand dollars, or by confinement in the county jail for a 77
76	76	period of not less than thirty days nor more than six 78
77	77	months, or by both such fine and confinement. Any person 79
78	78	charged with preparing the financial report who willfully or 80
79	79	knowingly makes a false report of any record is, in addition 81
80	80	to the penalties otherwise provided for in this section, 82
81	81	guilty of a felony, and upon conviction thereof shall be 83
82	82	50
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87	87	55
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98	98	that the above and foregoing is a complete and
99	99	correct statement of every item of information
100	100	required in section 50.815 for the year ending
101	101	December 31, 19_________ , and we have checked
102	102	every receipt from every source and every
103	103	disbursement of every kind and to whom and for
104	104	what each disbursement was made, and each receipt
105	105	and disbursement is accurately included in the
106	106	above and foregoing totals. (If for any reason
107	107	complete and accurate information is not given the
108	108	following shall be added to the certificate.)
109	109	Exceptions: the above report is incomplete because
110	110	proper information was not available in the
111	111	following records _________ which are in the
112	112	keeping of the following officer or officers
113	113	_________ .
114	114	66 Date _________
115	115	67 __________________
116	116	68 __________________
117	117	69 __________________
118	118	70 Commissioners, County Commission
119	119	71 __________________
120	120	72 County Clerk SB 1191 4
121	121	sentenced to imprisonment by the division of corrections for 84
122	122	a term of not less than two years nor more than five years. 85
123	123	6. The provisions of sections 50.800 and 50.810 do not 86
124	124	apply to counties of the first class not h aving a charter 87
125	125	form of government, except as provided in subsection 3 of 88
126	126	this section. 89
127	127	50.820. 1. The statement required by section 50.815 1
128	128	shall be set in the standard column width measure which will 2
129	129	take the least space and the publisher shall file two proofs 3
130	130	of publication with the county commission and the commission 4
131	131	shall forward one proof to the state auditor and shall file 5
132	132	the other in the office of the commission. The county 6
133	133	commission shall not pay the publisher unti l proof of 7
134	134	publication is filed with the commission and the state 8
135	135	auditor notifies the commission that proof of publication 9
136	136	has been received and that it complies with the requirements 10
137	137	of this section. 11
138	138	2. The statement shall be spread on the reco rd of the 12
139	139	commission and for this purpose the publisher shall be 13
140	140	required to furnish the commission with at least two copies 14
141	141	of the statement which may be pasted on the record. 15
142	142	3. The state auditor shall notify the county treasurer 16
143	143	immediately of the receipt of the proof of publication of 17
144	144	the statement. After the first day of [April] July of each 18
145	145	year the county treasurer shall not pay or enter for protest 19
146	146	any warrant for the pay of any of the county commission 20
147	147	until notice is received from t he state auditor that the 21
148	148	required proof of publication has been filed. Any county 22
149	149	treasurer paying or entering for protest any warrant for any 23
150	150	commissioner of the county commission prior to the receipt 24
151	151	of such notice from the state auditor shall be l iable 25
152	152	therefor on his official bond. 26 SB 1191 5
153	153	4. The state auditor shall prepare sample forms for 27
154	154	financial statements required by section 50.815 and shall 28
155	155	mail the same to the county clerk of each county of the 29
156	156	first class not having a charter form of go vernment in this 30
157	157	state, but failure of the auditor to supply such forms shall 31
158	158	not in any way excuse any person from the performance of any 32
159	159	duty imposed by this section or by section 50.815. If any 33
160	160	county officer fails, neglects, or refuses to comply w ith 34
161	161	the provisions of this section or section 50.815 he shall, 35
162	162	in addition to other penalties provided by law, be liable on 36
163	163	his official bond for dereliction of duty. 37
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