COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:3796S.02P Bill No.:Perfected SB 845 Subject:Counties; County Government; County Officials Type:Original Date:April 6, 2022Bill Summary:This proposal modifies provisions relating to county financial statements.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2023FY 2024FY 2025Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2023FY 2024FY 2025Total Estimated Net
Effect on Other State
Funds $0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 3796S.02P
Bill No. Perfected SB 845
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2023FY 2024FY 2025Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2023FY 2024FY 2025Total Estimated Net
Effect on FTE 000
☐ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☐ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND AFFECTEDFY 2023FY 2024FY 2025
Local Government
Could Exceed
$100,000
Could Exceed
$100,000
Could Exceed
$100,000 L.R. No. 3796S.02P
Bill No. Perfected SB 845
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FISCAL ANALYSIS
ASSUMPTION
In response to similar legislation from 2020, HB 1814, officials at Henry County assumed a
savings of $1,800 annually in publication costs from this proposal.
Oversight inquired with Henry County regarding this proposal. The County currently submits a
14 page document to the newspaper which lists out every dollar by vendor. Since this proposal
requires a summary of data to be published in the newspaper, Henry County’s publishing costs
would be reduced as the number of pages would be reduced that would be submitted to the
newspaper.
In response to similar legislation from 2020, HB 1814, officials at Lincoln County assumed a
savings of $2,000 annually in publication costs from this proposal.
In response to similar legislation from 2020, HB 1814, officials at Livingston County assumed a
savings of $2,500 annually in publication costs from this proposal.
Oversight assumes using the counties above as an example, if the average savings of the three
counties publication costs is $2,100 and 96 counties (2
nd
, 3
rd
and 4
th
class counties) in Missouri
published their financials in the newspaper, the potential savings could be up to $201,600
($2,100 * 96) per year. Therefore, Oversight will reflect a potential savings in publication costs
for counties to post their financials through a newspaper of general circulation in their county
that could exceed $100,000 annually from this proposal.
Officials from the Office of the State Auditor assume the proposal will have no fiscal impact on
their organization. Oversight does not have any information to the contrary. Therefore,
Oversight will reflect a zero impact in the fiscal note for that agency.
Officials from Boone County and Greene County each assume the proposal will have no fiscal
impact on their respective organizations. Oversight does not have any information to the
contrary. Therefore, Oversight will reflect a zero impact in the fiscal note for these agencies.
Oversight only reflects the responses received from state agencies and political subdivisions;
however, other counties were requested to respond to this proposed legislation but did not. A
general listing of political subdivisions included in Oversight’s database is available upon
request. L.R. No. 3796S.02P
Bill No. Perfected SB 845
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FISCAL IMPACT – State GovernmentFY 2023
(10 Mo.)
FY 2024FY 2025$0$0$0FISCAL IMPACT – Local GovernmentFY 2023
(10 Mo.)
FY 2024FY 2025COUNTIESSavings – in publication costs on
financials posted in a newspaper of
general circulation
Could exceed
$100,000
Could exceed
$100,000
Could exceed
$100,000
ESTIMATED NET EFFECT ON
COUNTIES
Could exceed
$100,000
Could exceed
$100,000
Could exceed
$100,000
FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
FISCAL DESCRIPTION
This act requires second, third, and fourth class counties to produce and publish a county annual
financial statement in the same manner as counties of the first classification. The financial
statement shall include the name, office, and current gross annual salary of each elected or
appointed county official.
The county clerk or other county officer preparing the financial statement shall provide an
electronic copy of the data used to create the financial statement without charge to the newspaper
requesting the data.
Finally, the newspaper publishing the financial statement shall charge and receive no more than
its regular local classified advertising rate as published 30 days before the publication of the
financial statement.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space. L.R. No. 3796S.02P
Bill No. Perfected SB 845
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SOURCES OF INFORMATION
Office of the State Auditor
Boone County
Greene County
Henry County
Lincoln County
Livingston County
Julie MorffRoss StropeDirectorAssistant DirectorApril 6, 2022April 6, 2022