COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:3796H.03C Bill No.:HCS for SB 845 Subject:County Officials; Counties; County Government Type:Original Date:April 29, 2022Bill Summary:This proposal modifies provisions relating to financial information provided
to county officials.
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. 3796H.03C
Bill No. HCS for SB 845
Page 2 of
April 29, 2022
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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
$863,846)
(Could Exceed
$1,827,692)
(Could Exceed
$1,827,692) L.R. No. 3796H.03C
Bill No. HCS for SB 845
Page 3 of
April 29, 2022
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FISCAL ANALYSIS
ASSUMPTION
§§50.815 & 50.820 – County Financial Statements
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.
In response to a previous version, officials from Boone County and Greene County each
assumed 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. 3796H.03C
Bill No. HCS for SB 845
Page 4 of
April 29, 2022
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§115.306 – Qualifications for Public Office
In response to similar legislation from this year, HB 1647, officials from the Office of the
Secretary of State
In response to similar legislation from this year, HB 1647, officials from Department of
Revenue (DOR) assumed currently candidates for public office are required to attest on their
declaration of candidacy form, filed with their local election authority, a statement saying they
are not delinquent in the payment of any state income taxes, personal property taxes, municipal
taxes, and real property taxes on their place of residence. This proposal appears to require that
candidates for public office in the City of St. Louis must provide proof of the taxes paid or no-
tax-due statements for each tax listed in addition to the attestation on the declaration of
candidacy form. It is unclear in this proposal if the Department would be required to provide
proof of the payment of the state income taxes. If the Department is expected to provide such
notices then it will depend on the number of candidates involved. The Department may be
required to hire a temporary employee to process the volume of statements needed. Temporary
employees are estimated at $8,164.
Oversight assumes that any potential duties required by DOR related to this proposal can be
absorbed within current resource levels.
Oversight notes that Section 115.306.2 (4) states that this subdivision shall only apply to a city
not within a county’s offices that perform county functions (City of St. Louis). Oversight
assumes that any costs arising as a result of this proposal can be absorbed by City of St. Louis
with current resources; therefore, Oversight will reflect a zero impact on the fiscal note.
In response to similar legislation from this year, HB 1647, officials from the Jackson County
Board of Elections, Platte County Board of Elections, and St. Louis County Board of
Elections each assume the proposal will have no fiscal impact on their organizations.
Oversight notes that the above mentioned agencies have stated the proposal would not have a
direct fiscal impact on their organization. Oversight does not have any information to the
contrary. Therefore, Oversight will reflect a zero impact on the fiscal note.
Oversight only reflects the responses that we have received from state agencies and political
subdivisions; however, other local political subdivisions were requested to respond to this
proposed legislation but did not. A general listing of political subdivisions included in our
database is available upon request. L.R. No. 3796H.03C
Bill No. HCS for SB 845
Page 5 of
April 29, 2022
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§473.742 – Salaries of Public Administrators
In response to similar legislation from this year, SS for SCS for HCS for HB 1606, officials from
Clinton County assumed the proposal will have no fiscal impact on their organization.
In response to similar legislation from this year, SS for SCS for HCS for HB 1606, officials from
the Public Administrator’s Office for the City of St. Louis
fiscal impact on their organization.
Oversight notes each county has a public administrator, including the City of St. Louis.
Oversight also notes that, currently, an incoming public administrator may elect to receive a
salary or receive fees as may be allowed by law. Under terms of this proposal every public
administrator beginning a first term on or after January 1, 2023, shall be deemed to have elected
to receive a salary as provided in this section. Oversight assumes this proposal would potentially
increase the salaries in 2
nd
, 3
rd
and 4
th
class counties based on assessed valuation. Oversight took
the highest salary cap at 39 letters opened of $25,000 and calculated the difference in salary that
would be increased based on the assessed valuation in the chart below. Using the Total Assessed
Valuation by County in the 76
th
Annual Report from the State Tax Commission, Oversight also
organized the 2
nd
, 3
rd
, and 4
th
class counties into salary classifications based on the assessed
valuation. From this chart, Oversight assumes there could be salary increases collectively
exceeding $1,721,000. Adding additional payroll taxes and workers’ compensation would yield
a potential cost that could exceed $1,927,692 and Oversight will reflect this amount in the fiscal
note for this proposal. L.R. No. 3796H.03C
Bill No. HCS for SB 845
Page 6 of
April 29, 2022
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Bill as a Whole
Officials from the Department of Social Services, the Missouri Ethics Commission, the
Kansas City Board of Elections, the Platte County Board of Elections, the St. Louis County
Board of Elections and the Office of the State Auditor 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 that we have received from state agencies and political
subdivisions; however, other cities, counties, local election authorities and public administrators
were requested to respond to this proposed legislation but did not. A general listing of political
subdivisions included in our database is available upon request.
A
ssessed Valuation
C
ounty
C
lass
N
umber of
C
ounties*
H
ighest
S
alary
A
ssessed
S
alary
D
ifference
i
n Salary
P
otential
A
djusted Salary
$
8,000,000 to $40,999,999
3 1 2
5,000
$ 2
9,000
$
4
,000
$
4
,000
$
$
41,000,000 to $53,999,999
0 0 2
5,000
$ 3
0,000
$
5
,000
$
-$
$
54,000,000 to $65,999,999
0 0 2
5,000
$ 3
2,000
$
7
,000
$
-$
$
66,000,000 to $85,999,999
3 2 2
5,000
$ 3
4,000
$
9
,000
$
1
8,000
$
$
86,000,000 to $99,999,999
3 2 2
5,000
$ 3
6,000
$
1
1,000
$
2
2,000
$
$
100,000,000 to $130,999,999
3 1
0
2
5,000
$ 3
8,000
$
1
3,000
$
1
30,000
$
$
131,000,000 to $159,999,999
3 1
3
2
5,000
$ 4
0,000
$
1
5,000
$
1
95,000
$
$
160,000,000 to $189,999,999
3 8 2
5,000
$ 4
1,000
$
1
6,000
$
1
28,000
$
$
190,000,000 to $249,999,999
3 1
2
2
5,000
$ 4
1,500
$
1
6,500
$
1
98,000
$
$
250,000,000 to $299,999,999
3 9 2
5,000
$ 4
3,000
$
1
8,000
$
1
62,000
$
$
300,000,000 to $449,999,999
3
, 4
1
5
2
5,000
$ 4
5,000
$
2
0,000
$
3
00,000
$
$
450,000,000 to $599,999,999
3
, 4
1
4
2
5,000
$ 4
7,000
$
2
2,000
$
3
08,000
$
$
600,000,000 to $749,999,999
3
, 4
6 2
5,000
$ 4
9,000
$
2
4,000
$
1
44,000
$
$
750,000,000 to $899,999,999
3 1 2
5,000
$ 5
1,000
$
2
6,000
$
2
6,000
$
$
900,000,000 to $1,049,999,999
2 2 2
5,000
$ 5
3,000
$
2
8,000
$
5
6,000
$
$
1,050,000,000 to $1,199,999,999
2 1 2
5,000
$ 5
5,000
$
3
0,000
$
3
0,000
$
$
1,200,000,000 to $1,349,999,999
0 0 2
5,000
$ 5
7,000
$
3
2,000
$
-$
$
1,350,000,000 and over
0 0 2
5,000
$ 5
9,000
$
3
4,000
$
-$
9
6
1
,721,000
$
P
ayroll taxes
7
.65%
1
31,657
$
W
ork Comp
4
.36%
7
5,036
$
G
rand Total
1
,927,692
$
*
Number of Counties were based off of the Total Assessed Valuation by County in the 76th Annual Report from the State Tax
C
ommission L.R. No. 3796H.03C
Bill No. HCS for SB 845
Page 7 of
April 29, 2022
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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 2025LOCAL POLITICAL
SUBDIVISIONS
Savings – Counties - in publication
costs on financials posted in a
newspaper of general circulation
(§§50.815 & 50.820)
Could exceed
$100,000
Could exceed
$100,000
Could exceed
$100,000
Cost – Potential salary increases for
public administrators (§473.742)
$0 to (Could
exceed
$963,846)
$0 to (Could
exceed
$1,927,692)
$0 to (Could
exceed
$1,927,692)
ESTIMATED NET EFFECT ON
COUNTIES
(Could exceed
$863,846)
(Could exceed
$1,827,692)
(Could exceed
$1,827,692)
FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
FISCAL DESCRIPTION
§§50.815 & 50.820 – County Financial Statements
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.
§473.742 – Salaries of Public Administrators
Currently, if a public administrator of a second, third, or fourth class county or of the City of St.
Louis elects to be placed on salary, the salary is determined by a schedule based on the average
number of open letters in the two years preceding the term in which the salary is elected. This act
provides that every public administrator who begins his or her term on or after January 1, 2023, L.R. No. 3796H.03C
Bill No. HCS for SB 845
Page 8 of
April 29, 2022
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shall be deemed to have elected to receive such salary. This act also provides that a letter of
guardianship and a letter of conservatorship shall be counted as separate letters. Additionally, it
shall be two letters if the public administrator is appointed by the court as both a guardian and a
conservator to the same ward or protectee.
Furthermore, this act provides that upon majority approval by the salary commission, a public
administrator may be paid according to the assessed valuation schedule set forth in the act. If the
salary commission elects to pay a public administrator according to the assessed valuation
schedule, the salary commission shall not elect to change at any future time to pay the public
administrator according to the average number of open letters in lieu of paying them according to
the assessed valuation schedule.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space.
SOURCES OF INFORMATION
Department of Social Services
Missouri Ethics Commission
Kansas City Board of Elections
Platte County Board of Elections
St. Louis County Board of Elections
Office of the State Auditor
Office of the Secretary of State
Department of Revenue
Jackson County Board of Elections
Clinton County
St. Louis City
Boone County
Greene County
Henry County
Lincoln County
Livingston County
Julie MorffRoss StropeDirectorAssistant DirectorApril 29, 2022April 29, 2022