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 BILL NO. 1191
101ST GENERAL ASSEMBLY
INTRODUCED BY SENATOR CRAWFORD.
5727S.02I ADRIANE D. CROUSE, Secretary
AN ACT
To repeal sections 50.815 and 50.820, RSMo, and to enact in lieu thereof two new sections relating
to county financial statements.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 50.815 and 50.820, RSMo, are repealed 1
and two new sections enacted in lieu thereof, to be known as 2
sections 50.815 and 50.820, to read as follows:3
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 shall, with the assistance of the county clerk, 4
prepare and publish in some newspaper of general circulation 5
published in the county a financial statement of the county 6
for the year ending the preceding December thirty -first. 7
2. The financial statement shall show at least the 8
following: 9
(1) A summary of the receipts of each fund of the 10
county for the year; 11
(2) A summary of the disbursements and transfers of 12
each fund of the county for the year; 13
(3) A statement of the cash balance at the beginning 14
and at the end of the year for each fund of the county; 15
(4) A summary of delinquent taxes and other due bills 16
for each fund of the county; 17 SB 1191 2
(5) A summary of warrants of each fund of the county 18
outstanding at the end of the year; 19
(6) A statement of bonded indebted ness, if any, at the 20
beginning and at the end of the year for each fund of the 21
county; and 22
(7) A statement of the tax levies of each fund of the 23
county for the year. 24
3. The financial statement need not show specific 25
disbursements, warrants issued, or the names of specific 26
payees, but every individual warrant, voucher, receipt, 27
court order and all other items, records, documents and 28
other information which are not specifically required to be 29
retained by the officer having initial charge t hereof and 30
which would be required to be included in or to construct a 31
financial statement in the form prescribed for other 32
counties by section 50.800 shall be filed on or before the 33
date of publication of the financial statement prescribed by 34
subsection 1 in the office of the county clerk, and the 35
county clerk shall preserve the same, and shall cause the 36
same to be available for inspection during normal business 37
hours on the request of any person, for a period of five 38
years following the date of f iling in his office, after 39
which five-year period these records may be disposed of 40
according to law unless they are the subject of a legal suit 41
pending at the expiration of that period. 42
4. At the end of the financial statement, each 43
commissioner of the county commission and the county clerk 44
shall sign and append the following certificate: 45
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We, _________ , _________ , and _________ , duly
elected commissioners of the county commission of
_________ County, Missouri, and I, _________
_________ , county clerk of that county, certify
SB 1191 3
5. Any person falsely certifying to any fact covered 73
by the certificate is liable on his bond and is guilty of a 74
misdemeanor and, on conviction thereof, shall be punished by 75
a fine of not less than two hundred dollars or more than one 76
thousand dollars, or by confinement in the county jail for a 77
period of not less than thirty days nor more than six 78
months, or by both such fine and confinement. Any person 79
charged with preparing the financial report who willfully or 80
knowingly makes a false report of any record is, in addition 81
to the penalties otherwise provided for in this section, 82
guilty of a felony, and upon conviction thereof shall be 83
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that the above and foregoing is a complete and
correct statement of every item of information
required in section 50.815 for the year ending
December 31, 19_________ , 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
_________ .
66 Date _________
67 __________________
68 __________________
69 __________________
70 Commissioners, County Commission
71 __________________
72 County Clerk SB 1191 4
sentenced to imprisonment by the division of corrections for 84
a term of not less than two years nor more than five years. 85
6. The provisions of sections 50.800 and 50.810 do not 86
apply to counties of the first class not h aving a charter 87
form of government, except as provided in subsection 3 of 88
this section. 89
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
the other in the office of the commission. The county 6
commission shall not pay the publisher unti l proof of 7
publication is filed with the commission and the state 8
auditor notifies the commission that proof of publication 9
has been received and that it complies with the requirements 10
of this section. 11
2. The statement shall be spread on the reco rd of the 12
commission and for this purpose the publisher shall be 13
required to furnish the commission with at least two copies 14
of the statement which may be pasted on the record. 15
3. The state auditor shall notify the county treasurer 16
immediately of the receipt of the proof of publication of 17
the statement. After the first day of [April] July of each 18
year the county treasurer shall not pay or enter for protest 19
any warrant for the pay of any of the county commission 20
until notice is received from t he state auditor that the 21
required proof of publication has been filed. Any county 22
treasurer paying or entering for protest any warrant for any 23
commissioner of the county commission prior to the receipt 24
of such notice from the state auditor shall be l iable 25
therefor on his official bond. 26 SB 1191 5
4. The state auditor shall prepare sample forms for 27
financial statements required by section 50.815 and shall 28
mail the same to the county clerk of each county of the 29
first class not having a charter form of go vernment in this 30
state, but failure of the auditor to supply such forms shall 31
not in any way excuse any person from the performance of any 32
duty imposed by this section or by section 50.815. If any 33
county officer fails, neglects, or refuses to comply w ith 34
the provisions of this section or section 50.815 he shall, 35
in addition to other penalties provided by law, be liable on 36
his official bond for dereliction of duty. 37