| 11 | | - | SectionA.Sections50.800,50.810,50.815,50.820,115.306,and473.742,RSMo, |
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| 12 | | - | 2arerepealedandfournewsectionsenactedinlieuthereof,tobeknownassections50.815, |
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| 13 | | - | 350.820,115.306,and473.742,toreadasfollows: |
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| 14 | | - | 50.815.1.OnorbeforethefirstMondayinMarchofeachyear,thecounty |
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| 15 | | - | 2commissionofeachcountyofthefirst[classnothavingacharterformofgovernment], |
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| 16 | | - | 3second,third,orfourthclassificationshall,withtheassistanceofthecountyclerkorother |
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| 17 | | - | 4officerresponsibleforthepreparationofthefinancialstatement, prepareandpublishin |
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| 18 | | - | 5somenewspaperofgeneralcirculationpublishedinthecounty, asprovidedundersection |
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| 19 | | - | 6493.050,afinancialstatementofthecountyfortheyearendingtheprecedingDecember |
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| 20 | | - | 7thirty-first. |
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| 21 | | - | 8 2.Thefinancialstatementshallshowatleastthefollowing: |
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| 22 | | - | 9 (1)Asummaryofthereceiptsofeachfundofthecountyfortheyear; |
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| 23 | | - | 10 (2)Asummaryofthedisbursementsandtransfersofeachfundofthecountyforthe |
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| 24 | | - | 11year; |
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| 25 | | - | 12 (3)Astatementofthecashbalanceatthebeginningandattheendoftheyearfor |
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| 26 | | - | 13eachfundofthecounty; |
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| 27 | | - | 14 (4)Asummaryofdelinquenttaxesandotherduebillsforeachfundofthecounty; |
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| 28 | | - | 15 (5)Asummaryofwarrantsofeachfundofthecountyoutstandingattheendofthe |
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| 29 | | - | 16year; |
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| 30 | | - | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 31 | | - | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 (6)Astatementofbondedindebtedness,ifany,atthebeginningandattheendofthe |
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| 32 | | - | 18yearforeachfundofthecounty;[and] |
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| 33 | | - | 19 (7)Astatementofthetaxleviesofeachfundofthecountyfortheyear;and |
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| 34 | | - | 20 (8)Thename,office,andcurrentgrossannualsalaryofeachelectedor |
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| 35 | | - | 21appointedcountyofficial. |
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| 36 | | - | 22 3.Thefinancialstatementneednotshowspecificdisbursements,warrantsissued,or |
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| 37 | | - | 23thenamesofspecificpayeesexcepttocomplywithsubdivision(8)ofsubsection2ofthis |
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| 38 | | - | 24section, buteveryindividualwarrant,voucher,receipt,courtorderandallotheritems, |
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| 39 | | - | 25records,documentsandotherinformationwhicharenotspecificallyrequiredtoberetained |
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| 40 | | - | 26bytheofficerhavinginitialchargethereof[andwhichwouldberequiredtobeincludedinor |
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| 41 | | - | 27toconstructafinancialstatementintheformprescribedforothercountiesbysection50.800] |
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| 42 | | - | 28shallbefiledonorbeforethedateofpublicationofthefinancialstatementprescribedby |
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| 43 | | - | 29subsection1ofthissectionintheofficeofthecountyclerk[, and].Thecountyclerkorother |
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| 44 | | - | 30officerresponsibleforthepreparationofthefinancialstatementshallpreservethesame, |
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| 45 | | - | 31shallprovideanelectroniccopyofthedatausedtocreatethefinancialstatement |
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| 46 | | - | 32withoutchargetoanynewspaperrequestingacopyofsuchdata,andshallcausethesame |
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| 47 | | - | 33tobeavailableforinspectionduringnormalbusinesshoursontherequestofanyperson,fora |
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| 48 | | - | 34periodoffiveyearsfollowingthedateoffilinginhisorheroffice,afterwhichfive-year |
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| 49 | | - | 35periodtheserecordsmaybedisposedofaccordingtolawunlesstheyarethesubjectofalegal |
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| 50 | | - | 36suitpendingattheexpirationofthatperiod. |
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| 51 | | - | 37 4.Attheendofthefinancialstatement,eachcommissionerofthecountycommission |
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| 52 | | - | 38andthecountyclerkshallsignandappendthefollowingcertificate: |
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| 53 | | - | 39 We,_________,_________,and_________,dulyelectedcommissionersofthe |
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| 54 | | - | 40 countycommissionof_________County,Missouri,andI,__________________ |
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| 55 | | - | 41 ,countyclerkofthatcounty,certifythattheaboveandforegoingisacompleteand |
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| 56 | | - | 42 correctstatementofeveryitemofinformationrequiredinsection50.815forthe |
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| 57 | | - | 43 yearendingDecember31,[19]20_________,andwehavecheckedeveryreceipt |
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| 58 | | - | 44 fromeverysourceandeverydisbursementofeverykindandtowhomandfor |
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| 59 | | - | 45 whateachdisbursementwasmade,andeachreceiptanddisbursementis |
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| 60 | | - | 46 accuratelyincludedintheaboveandforegoingtotals.(Ifforanyreasoncomplete |
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| 61 | | - | 47 andaccurateinformationisnotgiventhefollowingshallbeaddedtothe |
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| 62 | | - | 48 certificate.)Exceptions:theabovereportisincompletebecauseproper |
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| 63 | | - | 49 informationwasnotavailableinthefollowingrecords_________whicharein |
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| 64 | | - | 50 thekeepingofthefollowingofficerorofficers_________. |
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| 65 | | - | 51 Date_________ |
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| 66 | | - | 52 __________________ |
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| 67 | | - | 53 __________________ |
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| 68 | | - | HCSSB845 2 54 __________________ |
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| 69 | | - | 55 Commissioners,CountyCommission |
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| 70 | | - | 56 __________________ |
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| 71 | | - | 57 CountyClerk |
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| 72 | | - | 58 5.Anypersonfalselycertifyingtoanyfactcoveredbythecertificateisliableonhis |
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| 73 | | - | 59orherbondandisguiltyofamisdemeanorand,onconvictionthereof,shallbepunishedbya |
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| 74 | | - | 60fineofnotlessthantwohundreddollarsormorethanonethousanddollars,orby |
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| 75 | | - | 61confinementinthecountyjailforaperiodofnotlessthanthirtydaysnormorethansix |
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| 76 | | - | 62months,orbybothsuchfineandconfinement.Anypersonchargedwithpreparingthe |
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| 77 | | - | 63financialreportwhowillfullyorknowinglymakesafalsereportofanyrecordis,inaddition |
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| 78 | | - | 64tothepenaltiesotherwiseprovidedforinthissection,guiltyofafelony,anduponconviction |
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| 79 | | - | 65thereofshallbesentencedtoimprisonmentbythedivisionofcorrectionsforatermofnotless |
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| 80 | | - | 66thantwoyearsnormorethanfiveyears. |
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| 81 | | - | 67 [6.Theprovisionsofsections50.800and50.810donotapplytocountiesofthefirst |
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| 82 | | - | 68classnothavingacharterformofgovernment,exceptasprovidedinsubsection3ofthis |
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| 83 | | - | 69section.] |
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| 84 | | - | 50.820.1.Thestatementrequiredbysection50.815shallbesetinthestandard |
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| 85 | | - | 2columnwidthmeasurewhichwilltaketheleastspaceandthepublishershallfiletwoproofs |
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| 86 | | - | 3ofpublicationwiththecountycommissionandthecommissionshallforwardoneprooftothe |
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| 87 | | - | 4stateauditorandshallfiletheotherintheofficeofthecommission.Asrequiredunder |
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| 88 | | - | 5section493.025,anewspaperpublishingthestatementshallchargeandreceivenomore |
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| 89 | | - | 6thanitsregularlocalclassifiedadvertisingrate,whichshallbetherateonthe |
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| 90 | | - | 7newspaper'srateschedulethatwasofferedtothepublicthirtydaysbeforethe |
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| 91 | | - | 8publicationofthestatement.Thecountycommissionshall[not]paythepublisher[until] |
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| 92 | | - | 9uponthefilingofproofofpublication[isfiled] withthecommission[and]. After |
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| 93 | | - | 10verification,thestateauditor[notifies] shallnotifythecommissionthatproofofpublication |
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| 94 | | - | 11hasbeenreceivedandthatitcomplieswiththerequirementsofthissection. |
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| 95 | | - | 12 2.Thestatementshallbespreadontherecordofthecommissionandforthispurpose |
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| 96 | | - | 13thepublishershallberequiredtofurnishthecommissionwithatleasttwocopiesofthe |
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| 97 | | - | 14statementwhichmaybe[pastedon]placedintherecord. |
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| 98 | | - | 15 3.Thestateauditorshallnotifythecountytreasurerimmediatelyofthereceiptofthe |
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| 99 | | - | 16proofofpublicationofthestatement.AfterthefirstdayofAprilofeachyearthecounty |
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| 100 | | - | 17treasurershallnotpayorenterforprotestanywarrantforthepayofanyofthecounty |
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| 101 | | - | 18commissionuntilnoticeisreceivedfromthestateauditorthattherequiredproofof |
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| 102 | | - | 19publicationhasbeenfiled.[Anycountytreasurerpayingorenteringforprotestanywarrant |
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| 103 | | - | HCSSB845 3 20foranycommissionerofthecountycommissionpriortothereceiptofsuchnoticefromthe |
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| 104 | | - | 21stateauditorshallbeliablethereforonhisofficialbond.] |
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| 105 | | - | 22 4.Thestateauditorshallpreparesampleformsforfinancialstatementsrequiredby |
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| 106 | | - | 23section50.815andshall[mail] providethesametothecountyclerkofeachcountyofthe |
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| 107 | | - | 24first[classnothavingacharterformofgovernment], second,third,orfourthclassification |
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| 108 | | - | 25inthisstate,butfailureoftheauditortosupplysuchformsshallnotinanywayexcuseany |
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| 109 | | - | 26personfromtheperformanceofanydutyimposedbythissectionorbysection50.815.Ifany |
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| 110 | | - | 27countyofficerfails,neglects,orrefusestocomplywiththeprovisionsofthissectionor |
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| 111 | | - | 28section50.815[he],thecountyofficershall,inadditiontootherpenaltiesprovidedbylaw, |
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| 112 | | - | 29beliableonhisorherofficialbondforderelictionofduty. |
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| 113 | | - | 115.306.1.Nopersonshallqualifyasacandidateforelectivepublicofficeinthe |
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| 114 | | - | 2stateofMissouriwhohasbeenfoundguiltyoforpledguiltytoafelonyunderthefederal |
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| 115 | | - | 3lawsoftheUnitedStatesofAmericaortoafelonyunderthelawsofthisstateoranoffense |
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| 116 | | - | 4committedinanotherstatethatwouldbeconsideredafelonyinthisstate. |
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| 117 | | - | 5 2.(1)Anypersonwhofilesasacandidateforelectiontoapublicofficeshallbe |
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| 118 | | - | 6disqualifiedfromparticipationintheelectionforwhichthecandidatehasfiledifsuchperson |
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| 119 | | - | 7isdelinquentinthepaymentofanystateincometaxes,personalpropertytaxes,municipal |
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| 120 | | - | 8taxes,realpropertytaxesontheplaceofresidence,asstatedonthedeclarationofcandidacy, |
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| 121 | | - | 9orifthepersonisapastorpresentcorporateofficerofanyfeeofficethatowesanytaxesto |
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| 122 | | - | 10thestate. |
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| 123 | | - | 11 (2)Eachpotentialcandidateforelectiontoapublicoffice,exceptcandidatesfora |
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| 124 | | - | 12countyorcitycommitteeofapoliticalparty,shallfileanaffidavitwiththedepartmentof |
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| 125 | | - | 13revenueandincludeacopyoftheaffidavitwiththedeclarationofcandidacyrequiredunder |
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| 126 | | - | 14section115.349.Suchaffidavitshallbeinsubstantiallythefollowingform: |
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| 127 | | - | 15 AFFIRMATIONOFTAXPAYMENTSANDBONDING |
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| 128 | | - | 16 REQUIREMENTS: |
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| 129 | | - | 17 IherebydeclareunderpenaltiesofperjurythatIamnotcurrently |
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| 130 | | - | 18 awareofanydelinquencyinthefilingorpaymentofanystateincome |
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| 131 | | - | 19 taxes,personalpropertytaxes,municipaltaxes,realpropertytaxeson |
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| 132 | | - | 20 theplaceofresidence,asstatedonthedeclarationofcandidacy,orthat |
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| 133 | | - | 21 Iamapastorpresentcorporateofficerofanyfeeofficethatowesany |
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| 134 | | - | 22 taxestothestate,otherthanthosetaxeswhichmaybeindispute.I |
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| 135 | | - | 23 declareunderpenaltiesofperjurythatIamnotawareofany |
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| 136 | | - | 24 informationthatwouldprohibitmefromfulfillinganybonding |
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| 137 | | - | 25 requirementsfortheofficeforwhichIamfiling. |
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| 138 | | - | 26 _______________ Candidate'sSignature |
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| 139 | | - | 27 _______________ PrintedNameofCandidate |
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| 140 | | - | HCSSB845 4 28 (3)Uponreceiptofacomplaintallegingadelinquencyofthecandidateinthefiling |
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| 141 | | - | 29orpaymentofanystateincometaxes,personalpropertytaxes,municipaltaxes,realproperty |
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| 142 | | - | 30taxesontheplaceofresidence,asstatedonthedeclarationofcandidacy,orifthepersonisa |
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| 143 | | - | 31pastorpresentcorporateofficerofanyfeeofficethatowesanytaxestothestate,the |
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| 144 | | - | 32departmentofrevenueshallinvestigatesuchpotentialcandidatetoverifytheclaimcontained |
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| 145 | | - | 33inthecomplaint.Ifthedepartmentofrevenuefindsapositiveaffirmationtobefalse,the |
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| 146 | | - | 34departmentshallcontactthesecretaryofstate,ortheelectionofficialwhoacceptedsuch |
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| 147 | | - | 35candidate'sdeclarationofcandidacy,andthepotentialcandidate.Thedepartmentshallnotify |
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| 148 | | - | 36thecandidateoftheoutstandingtaxowedandgivethecandidatethirtydaystoremitanysuch |
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| 149 | | - | 37outstandingtaxesowedwhicharenotthesubjectofdisputebetweenthedepartmentandthe |
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| 150 | | - | 38candidate.Ifthecandidatefailstoremitsuchamountsinfullwithinthirtydays,thecandidate |
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| 151 | | - | 39shallbedisqualifiedfromparticipatinginthecurrentelectionandbarredfromrefilingforan |
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| 152 | | - | 40entireelectioncycleeveniftheindividualpaysalloftheoutstandingtaxesthatwerethe |
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| 153 | | - | 41subjectofthecomplaint. |
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| 154 | | - | 42 (4)Anypersonwhofilesasacandidateforelectiontoapublicofficethat |
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| 155 | | - | 43performscountyfunctionsinacitynotwithinacountyshallprovideappropriatecopies |
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| 156 | | - | 44ofpaidtaxreceiptsorno-tax-duestatementsforeachtaxlistedinsubdivision(1)ofthis |
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| 157 | | - | 45subsectionthatindicatethepersonhaspaidalltaxesdueandisnotdelinquentinany |
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| 158 | | - | 46tax.Ifavailable,theelectionauthorityshallutilizeonlinedatabasestoverifythe |
|---|
| 159 | | - | 47candidate'staxpaymentsinsteadofthepapercopiesprovidedbythecandidate.The |
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| 160 | | - | 48electionauthorityshallreviewsuchdocumentationandtheaffirmationoftaxpayments |
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| 161 | | - | 49requiredundersubdivision(2)ofthissubsection.Inadditiontotheabovereview,the |
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| 162 | | - | 50electionauthorityshallverifythereisnoethicscomplaintfiledundersection105.472 |
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| 163 | | - | 51withtheMissouriethicscommissionforthecandidate.Ifsuchacomplainthasbeen |
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| 164 | | - | 52filedagainstthecandidate,theelectionauthorityshallnotallowthecandidate'snameto |
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| 165 | | - | 53beplacedonaballotuntiltheethicscomplainthasbeenresolved.Thissubdivisionshall |
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| 166 | | - | 54applyonlytoofficesofacitynotwithinacountythatperformcountyfunctions. |
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| 167 | | - | 473.742.1.Eachpublicadministratorincountiesofthesecond,thirdorfourth |
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| 168 | | - | 2classificationandinthecityofSt.Louisshallmakeadeterminationwithinthirtydaysafter |
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| 169 | | - | 3takingofficewhethersuchpublicadministratorshallelecttoreceiveasalaryasdefined |
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| 170 | | - | 4hereinorreceivefeesasmaybeallowedbylawtoexecutors,administratorsandpersonal |
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| 171 | | - | 5representatives.Theelectionbythepublicadministratorshallbemadeinwritingtothe |
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| 172 | | - | 6countyclerk.Shouldthepublicadministratorelecttoreceiveasalary,thepublic |
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| 173 | | - | 7administrator'sofficemaynotthenelecttochangeatanyfuturetimetoreceivefeesinlieuof |
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| 174 | | - | 8salary.EverypublicadministratorwhobeginshisorherfirsttermonorafterJanuary |
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| 175 | | - | 91,2023,shallbedeemedtohaveelectedtoreceiveasalaryasprovidedinthissection. |
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| 176 | | - | HCSSB845 5 10 2.Ifapublicadministratorelectstobeplacedonsalary,thesalaryshallbebased |
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| 177 | | - | 11upontheaveragenumberofopenlettersinthetwoyearsprecedingthetermwhenthesalary |
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| 178 | | - | 12iselected,baseduponthefollowingschedule: |
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| 179 | | - | 13 (1)Zerotofiveletters:salaryshallbeaminimumofseventhousandfivehundred |
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| 180 | | - | 14dollars; |
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| 181 | | - | 15 (2)Sixtofifteenletters:salaryshallbeaminimumoffifteenthousanddollars; |
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| 182 | | - | 16 (3)Sixteentotwenty-fiveletters:salaryshallbeaminimumoftwentythousand |
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| 183 | | - | 17dollars; |
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| 184 | | - | 18 (4)Twenty-sixtothirty-nineletters:salaryshallbeaminimumoftwenty-five |
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| 185 | | - | 19thousanddollars; |
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| 186 | | - | 20 (5)Publicadministratorswithfortyormorelettersshallbeconsideredfull-time |
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| 187 | | - | 21countyofficialsandshallbepaidaccordingtotheassessedvaluationschedulesetforth |
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| 188 | | - | 22below: |
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| 189 | | - | 23 AssessedValuation Salary |
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| 190 | | - | 24 $ 8,000,000to40,999,999 $29,000 |
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| 191 | | - | 25 $41,000,000to53,999,999 $30,000 |
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| 192 | | - | 26 $54,000,000to65,999,999 $32,000 |
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| 193 | | - | 27 $66,000,000to85,999,999 $34,000 |
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| 194 | | - | 28 $86,000,000to99,999,999 $36,000 |
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| 195 | | - | 29 $100,000,000to130,999,999 $38,000 |
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| 196 | | - | 30 $131,000,000to159,999,999 $40,000 |
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| 197 | | - | 31 $160,000,000to189,999,999 $41,000 |
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| 198 | | - | 32 $190,000,000to249,999,999 $41,500 |
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| 199 | | - | 33 $250,000,000to299,999,999 $43,000 |
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| 200 | | - | 34 $300,000,000to449,999,999 $45,000 |
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| 201 | | - | 35 $450,000,000to599,999,999 $47,000 |
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| 202 | | - | 36 $600,000,000to749,999,999 $49,000 |
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| 203 | | - | 37 $750,000,000to899,999,999 $51,000 |
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| 204 | | - | 38 $900,000,000to1,049,999,999$53,000 |
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| 205 | | - | 39 $1,050,000,000to1,199,999,999$55,000 |
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| 206 | | - | 40 $1,200,000,000to1,349,999,999$57,000 |
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| 207 | | - | 41 $1,350,000,000andover $59,000 |
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| 208 | | - | 42 ; |
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| 209 | | - | 43 (6)ThepublicadministratorinthecityofSt.Louisshallreceiveasalarynotlessthan |
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| 210 | | - | 44sixty-fivethousanddollars; |
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| 211 | | - | HCSSB845 6 45 (7)Twothousanddollarsofthecompensationauthorizedinthissectionshallbe |
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| 212 | | - | 46payabletothepublicadministratoronlyifheorshehascompletedatleasttwentyhoursof |
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| 213 | | - | 47instructioneachcalendaryearrelatingtotheoperationsofthepublicadministrator'soffice |
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| 214 | | - | 48whenapprovedbyaprofessionalassociationofthecountypublicadministratorsofMissouri |
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| 215 | | - | 49unlessexemptedfromthetrainingbytheprofessionalassociation.Theprofessional |
|---|
| 216 | | - | 50associationapprovingtheprogramshallprovideacertificateofcompletiontoeachpublic |
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| 217 | | - | 51administratorwhocompletesthetrainingprogramandshallsendalistofcertifiedpublic |
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| 218 | | - | 52administratorstothetreasurerofeachcounty.Expensesincurredforattendingthetraining |
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| 219 | | - | 53sessionshallbereimbursedtothecountypublicadministratorinthesamemannerasother |
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| 220 | | - | 54expensesasmaybeappropriatedforthatpurpose. |
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| 221 | | - | 55 3.Ifapublicadministratorisappointedbythecourtasbothaguardiananda |
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| 222 | | - | 56conservatortothesamewardorprotectee,itshallbeconsideredtwoletters. |
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| 223 | | - | 57 4.Notwithstandingsubsection2or5ofthissection,uponmajorityapprovalby |
|---|
| 224 | | - | 58thesalarycommission,apublicadministratormaybepaidaccordingtotheassessed |
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| 225 | | - | 59valuationschedulesetforthinsubdivision(5)ofsubsection2ofthissection.Ifthe |
|---|
| 226 | | - | 60salarycommissionelectstopayapublicadministratoraccordingtotheassessed |
|---|
| 227 | | - | 61valuationschedule,thesalarycommissionshallnotelecttochangeatanyfuturetimeto |
|---|
| 228 | | - | 62paythepublicadministrator'sofficeaccordingtotheaveragenumberofopenlettersin |
|---|
| 229 | | - | 63lieuofpayingthemaccordingtotheassessedvaluationschedule. |
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| 230 | | - | 64 5.Theinitialcompensationofthepublicadministratorwhoelectstobeputonsalary |
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| 231 | | - | 65shallbedeterminedbytheaveragenumberoflettersforthetwoyearsprecedingtheterm |
|---|
| 232 | | - | 66whenthesalaryiselected.Salaryincreasesordecreasesaccordingtotheminimumschedule |
|---|
| 233 | | - | 67setforthin[subsection1of]thissectionshallbeadjustedonlyafterthenumberofopen |
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| 234 | | - | 68lettersplacestheworkloadinadifferentsubdivisionfortwoconsecutiveyears.Minimum |
|---|
| 235 | | - | 69salaryincreasesordecreasesshallonlytakeeffectuponanewtermofofficeofthepublic |
|---|
| 236 | | - | 70administrator.Thenumberofletterseachyearshallbedeterminedinaccordancewiththe |
|---|
| 237 | | - | 71reportingrequirementssetforthinlaw. |
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| 238 | | - | 72 [4.]6.Allfeescollectedbyapublicadministratorwhoelectstobesalariedshallbe |
|---|
| 239 | | - | 73depositedinthecountytreasuryorwiththetreasurerforthecityofSt.Louis. |
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| 240 | | - | 74 [5.]7.Anypublicadministratorinacountyofthefirstclassificationwithoutacharter |
|---|
| 241 | | - | 75formofgovernmentwithapopulationoflessthanonehundredthousandinhabitantswho |
|---|
| 242 | | - | 76electstoreceivefeesinlieuofasalarypursuanttothissectionmayelecttojointheMissouri |
|---|
| 243 | | - | 77localgovernmentemployees'retirementsystemcreatedpursuanttosections70.600to70.755. |
|---|
| 244 | | - | 78 8.(1)Aletterofguardianshipandaletterofconservatorshipshallbecountedas |
|---|
| 245 | | - | 79separateletters. |
|---|
| 246 | | - | 80 (2)Forpurposesofthissubsection: |
|---|
| 247 | | - | HCSSB845 7 81 (a)"Letterofconservatorship"meanstheappointmentofaconservatorshipof |
|---|
| 248 | | - | 82anestatebythecourttoaprotecteeadjudgedtobedisabled; |
|---|
| 249 | | - | 83 (b)"Letterofguardianship"meanstheappointmentofaguardianshipbythe |
|---|
| 250 | | - | 84courttoawardadjudgedtobeincapacitated. |
|---|
| 251 | | - | [50.800.1.OnorbeforethefirstMondayinMarchofeachyear,the |
|---|
| 252 | | - | 2 countycommissionofeachcountyofthesecond,third,orfourthclassshall |
|---|
| 253 | | - | 3 prepareandpublishinsomenewspaperasprovidedforinsection493.050,if |
|---|
| 254 | | - | 4 thereisone,andifnotbynoticespostedinatleasttenplacesinthecounty,a |
|---|
| 255 | | - | 5 detailedfinancialstatementofthecountyfortheyearendingDecemberthirty- |
|---|
| 256 | | - | 6 first,preceding. |
|---|
| 257 | | - | 7 2.Thestatementshallshowthebondeddebtofthecounty,ifany,kind |
|---|
| 258 | | - | 8 ofbonds,dateofmaturity,interestrate,rateoftaxationleviedforinterestand |
|---|
| 259 | | - | 9 sinkingfundandauthorityforthelevy,thetotalamountofinterestandsinking |
|---|
| 260 | | - | 10 fundthathasbeencollectedandinterestandsinkingfundonhandincash. |
|---|
| 261 | | - | 11 3.Thestatementshallalsoshowseparatelythetotalamountofthe |
|---|
| 262 | | - | 12 countyandtownshipschoolfundsonhandandloanedout,theamountof |
|---|
| 263 | | - | 13 penalties,fines,levies,utilities,forfeitures,andanyothertaxescollectedand |
|---|
| 264 | | - | 14 disbursedorexpendedduringtheyearandturnedintothepermanentschool |
|---|
| 265 | | - | 15 fund,thenameofeachpersonwhohasaloanfromthepermanentschoolfund, |
|---|
| 266 | | - | 16 whethercountyortownship,theamountoftheloan,dateloanwasmadeand |
|---|
| 267 | | - | 17 dateofmaturity,descriptionofthesecurityfortheloan,amount,ifany,of |
|---|
| 268 | | - | 18 delinquentinterestoneachloan. |
|---|
| 269 | | - | 19 4.Thestatementshallshowthetotalvaluationofthecountyfor |
|---|
| 270 | | - | 20 purposesoftaxation,thehighestrateoftaxationtheconstitutionpermitsthe |
|---|
| 271 | | - | 21 countycommissiontolevyforpurposesofcountyrevenue,therateleviedby |
|---|
| 272 | | - | 22 thecountycommissionfortheyearcoveredbythestatement,divisionofthe |
|---|
| 273 | | - | 23 rateleviedamongtheseveralfundsandtotalamountofdelinquenttaxesforall |
|---|
| 274 | | - | 24 yearsasofDecemberthirty-first. |
|---|
| 275 | | - | 25 5.Thestatementshallshowreceiptsorrevenuesintoeachandevery |
|---|
| 276 | | - | 26 fundseparately.Eachfundshallshowthebeginningbalanceofeachfund; |
|---|
| 277 | | - | 27 eachsourceofrevenue;thetotalamountreceivedfromeachsourceof |
|---|
| 278 | | - | 28 revenue;thetotalamountavailableineachfund;thetotalamountof |
|---|
| 279 | | - | 29 disbursementsorexpendituresfromeachfundandtheendingbalanceofeach |
|---|
| 280 | | - | 30 fundasofDecemberthirty-first.Thetotalreceiptsorrevenuesfortheyear |
|---|
| 281 | | - | 31 intoallfundsshallbeshownintherecapitulation.Incountieswiththe |
|---|
| 282 | | - | 32 townshipformofgovernment,eachtownshipshallbeconsideredafund |
|---|
| 283 | | - | 33 pursuanttothissubsection. |
|---|
| 284 | | - | 34 6.Totaldisbursementsorexpendituresshallbeshownforwarrants |
|---|
| 285 | | - | 35 issuedineachcategorycontainedintheformsdevelopedorapprovedbythe |
|---|
| 286 | | - | 36 stateauditorpursuanttosection50.745.Totalamountofwarrants,personor |
|---|
| 287 | | - | 37 vendortowhomissuedandpurposeforwhichissuedshallbeshownexceptas |
|---|
| 288 | | - | 38 hereinprovided.Underaseparateheadingineachfundthestatementsshall |
|---|
| 289 | | - | 39 showwhatwarrantsareoutstandingandunpaidforthelackoffundsonthat |
|---|
| 290 | | - | 40 datewithappropriatebalanceoroverdraftineachfundasthecasemaybe. |
|---|
| 291 | | - | 41 7.Warrantsissuedtopayfortheserviceofelectionjudgesandclerks |
|---|
| 292 | | - | 42 ofelectionsshallbeinthefollowingform: |
|---|
| 293 | | - | HCSSB845 8 43 Namesofjudgesandclerksofelectionsat$______perday(listingthe |
|---|
| 294 | | - | 44 namesruninandnotlistingeachnamebylines,andattheendofthelistof |
|---|
| 295 | | - | 45 namesgivingthetotaloftheamountofallthewarrantsissuedforsuch |
|---|
| 296 | | - | 46 electionservices). |
|---|
| 297 | | - | 47 8.Warrantsissuedtopayfortheserviceofjurorsshallbeinthe |
|---|
| 298 | | - | 48 followingform: |
|---|
| 299 | | - | 49 Namesofjurorsat$______perday(listingthenamesruninandnot |
|---|
| 300 | | - | 50 listingeachnamebylines,andattheendofthelistofnamesgivingthetotalof |
|---|
| 301 | | - | 51 theamountofallthewarrantsissuedforsuchelectionservice). |
|---|
| 302 | | - | 52 9.WarrantstoInternalRevenueServiceforSocialSecurityand |
|---|
| 303 | | - | 53 withholdingtaxesshallbebroughtintoonecall. |
|---|
| 304 | | - | 54 10.WarrantstothedirectorofrevenueofMissouriforwithholding |
|---|
| 305 | | - | 55 taxesshallbebroughtintoonecall. |
|---|
| 306 | | - | 56 11.Warrantstothedivisionofemploymentsecurityshallbebrought |
|---|
| 307 | | - | 57 intoonecall. |
|---|
| 308 | | - | 58 12.WarrantstoMissourilocalgovernmentemployees'retirement |
|---|
| 309 | | - | 59 systemorotherretirementfundsforeachofficeshallbebroughtintoonecall. |
|---|
| 310 | | - | 60 13.Warrantsforutilitiessuchasgas,water,lightsandpowershallbe |
|---|
| 311 | | - | 61 broughtintoonecallexceptthatthetotalshallbeshownforeachvendor. |
|---|
| 312 | | - | 62 14.Warrantsissuedtoeachtelephonecompanyshallbebroughtinto |
|---|
| 313 | | - | 63 onecallforeachofficeinthefollowingform: |
|---|
| 314 | | - | 64 (NameofTelephoneCompanyfor______officeandtotalamountof |
|---|
| 315 | | - | 65 warrantsissued). |
|---|
| 316 | | - | 66 15.Warrantsissuedtothepostmasterforpostageshallbebroughtinto |
|---|
| 317 | | - | 67 onecallforeachofficeinthefollowingform: |
|---|
| 318 | | - | 68 (Postmasterfor______officeandtotalamountofwarrantsissued). |
|---|
| 319 | | - | 69 16.Disbursementsorexpendituresbyroaddistrictsshallshowthe |
|---|
| 320 | | - | 70 warrants,ifwarrantshavebeenissuedinthesamemannerasprovidedforin |
|---|
| 321 | | - | 71 subsection5ofthissection.Ifmoneyhasbeendisbursedorexpendedby |
|---|
| 322 | | - | 72 overseersthefinancialstatementshallshowthetotalpaidbytheoverseerto |
|---|
| 323 | | - | 73 eachpersonfortheyear,andthepurposeofeachpayment.Receiptsor |
|---|
| 324 | | - | 74 revenuesintothecountydistributiveschoolfundshallbelistedindetail, |
|---|
| 325 | | - | 75 disbursementsorexpendituresshallbelistedandtheamountofeach |
|---|
| 326 | | - | 76 disbursementorexpenditure.Ifanytaxeshavebeenleviedbyvirtueof |
|---|
| 327 | | - | 77 Section12(a)ofArticleXoftheConstitutionofMissourithefinancial |
|---|
| 328 | | - | 78 statementshallcontainthefollowing: |
|---|
| 329 | | - | 79 Byvirtueandauthorityofthediscretionarypowerconferreduponthe |
|---|
| 330 | | - | 80 countycommissionsoftheseveralcountiesofthisstatetolevyataxofnotto |
|---|
| 331 | | - | 81 exceed35centsonthe$100assessedvaluationthecountycommissionof___ |
|---|
| 332 | | - | 82 ___Countydidfortheyearcoveredbythisreportlevyataxrateof______ |
|---|
| 333 | | - | 83 centsonthe$100assessedvaluationwhichsaidtaxamountedto$______and |
|---|
| 334 | | - | 84 wasdisbursedorexpendedasfollows: |
|---|
| 335 | | - | 85 |
|---|
| 336 | | - | 86 Thestatementshallshowhowthemoneywasdisbursedorexpendedandif |
|---|
| 337 | | - | 87 anypartofthesumhasnotbeenaccountedforindetailundersomeprevious |
|---|
| 338 | | - | 88 appropriateheadingtheportionnotpreviouslyaccountedforshallbeshownin |
|---|
| 339 | | - | 89 detail. |
|---|
| 340 | | - | HCSSB845 9 90 17.Attheendofthestatementthepersondesignatedbythecounty |
|---|
| 341 | | - | 91 commissiontopreparethefinancialstatementhereinrequiredshallappendthe |
|---|
| 342 | | - | 92 followingcertificate: |
|---|
| 343 | | - | 93 I,______,thedulyauthorizedagentappointedbythecountycommission |
|---|
| 344 | | - | 94 of______County,stateofMissouri,toprepareforpublicationthefinancial |
|---|
| 345 | | - | 95 statementasrequiredbysection50.800,RSMo,herebycertifythatIhave |
|---|
| 346 | | - | 96 diligentlycheckedtherecordsofthecountyandthattheaboveand |
|---|
| 347 | | - | 97 foregoingisacompleteandcorrectstatementofeveryitemofinformation |
|---|
| 348 | | - | 98 requiredinsection50.800,RSMo,fortheyearendingDecember31,_____ |
|---|
| 349 | | - | 99 _,andespeciallyhaveIcheckedeveryreceiptfromeverysource |
|---|
| 350 | | - | 100 whatsoeverandeverydisbursementorexpenditureofeverykindandto |
|---|
| 351 | | - | 101 whomandforwhateachsuchdisbursementorexpenditurewasmadeand |
|---|
| 352 | | - | 102 thateachreceiptorrevenueanddisbursementorexpenditureisaccurately |
|---|
| 353 | | - | 103 shown.(Ifforanyreasoncompleteandaccurateinformationisnotgiven |
|---|
| 354 | | - | 104 thefollowingshallbeaddedtothecertificate.)Exceptions:Theabove |
|---|
| 355 | | - | 105 reportisincompletebecauseproperinformationwasnotavailableinthe |
|---|
| 356 | | - | 106 followingrecords______whichareinthekeepingofthefollowingofficer |
|---|
| 357 | | - | 107 orofficers.Thepersondesignatedtopreparethefinancialstatementshall |
|---|
| 358 | | - | 108 giveindetailanyincompletedatacalledforbythissection. |
|---|
| 359 | | - | 109 Date______ |
|---|
| 360 | | - | 110 Officerdesignatedbycountycommissiontopreparefinancialstatement |
|---|
| 361 | | - | 111 requiredbysection50.800,RSMo. |
|---|
| 362 | | - | 112 |
|---|
| 363 | | - | 113 Orifnoonehasbeendesignatedsaidstatementhavingbeenpreparedbythe |
|---|
| 364 | | - | 114 countyclerk,signatureshallbeinthefollowingform: |
|---|
| 365 | | - | 115 Clerkofthecountycommissionandexofficioofficerdesignatedto |
|---|
| 366 | | - | 116 preparefinancialstatementrequiredbysection50.800,RSMo. |
|---|
| 367 | | - | 117 18.Anypersonfalselycertifyingtoanyfactcoveredbythecertificate |
|---|
| 368 | | - | 118 isliableonhisbondanduponconvictionoffalselycertifyingtoanyfact |
|---|
| 369 | | - | 119 coveredbythecertificateisguiltyofamisdemeanorandpunishablebyafine |
|---|
| 370 | | - | 120 ofnotlessthantwohundreddollarsormorethanonethousanddollarsorby |
|---|
| 371 | | - | 121 imprisonmentinthecountyjailfornotlessthanthirtydaysnormorethansix |
|---|
| 372 | | - | 122 monthsorbybothfineandimprisonment.Anypersonchargedwiththe |
|---|
| 373 | | - | 123 responsibilityofpreparingthefinancialreportwhowillfullyorknowingly |
|---|
| 374 | | - | 124 makesafalsereportofanyrecord,is,inadditiontothepenaltyotherwise |
|---|
| 375 | | - | 125 providedforinthislaw,deemedguiltyofafelonyanduponconvictionshall |
|---|
| 376 | | - | 126 besentencedtothepenitentiaryfornotlessthantwoyearsnormorethanfive |
|---|
| 377 | | - | 127 years.] |
|---|
| 378 | | - | [50.810.1.Thestatementshallbeprintedinnotlessthan8-point |
|---|
| 379 | | - | 2 type,butnotmorethanthesmallestpointtypeover8-pointtypeavailableand |
|---|
| 380 | | - | 3 inthestandardcolumnwidthmeasurethatwilltaketheleastspace.The |
|---|
| 381 | | - | 4 publishershallfiletwoproofsofpublicationwiththecountycommissionand |
|---|
| 382 | | - | 5 thecommissionshallforwardoneprooftothestateauditorandshallfilethe |
|---|
| 383 | | - | 6 otherintheofficeofthecommission.Thecountycommissionshallnotpay |
|---|
| 384 | | - | 7 thepublisheruntilproofofpublicationisfiledwiththecommissionandshall |
|---|
| 385 | | - | HCSSB845 10 8 notpaythepersondesignatedtopreparethestatementforthepreparationof |
|---|
| 386 | | - | 9 thecopyforthestatementuntilthestateauditornotifiesthecommissionthat |
|---|
| 387 | | - | 10 proofofpublicationhasbeenreceivedandthatitcomplieswiththe |
|---|
| 388 | | - | 11 requirementsofthissection. |
|---|
| 389 | | - | 12 2.Thestatementshallbespreadontherecordofthecommissionand |
|---|
| 390 | | - | 13 forthispurposethepublishershallberequiredtofurnishthecommissionwith |
|---|
| 391 | | - | 14 atleasttwocopiesofthestatementthatmaybepastedontherecord.The |
|---|
| 392 | | - | 15 publishershallitemizethecostofpublishingsaidstatementbycolumninchas |
|---|
| 393 | | - | 16 properlychargeabletotheseveralfundsandshallsubmitsuchcostsfor |
|---|
| 394 | | - | 17 paymenttothecountycommission.Thecountycommissionshallpayoutof |
|---|
| 395 | | - | 18 eachfundintheproportionthateachitembearstothetotalcostofpublishing |
|---|
| 396 | | - | 19 saidstatementandshallissuewarrantstherefor;providedanypartnotproperly |
|---|
| 397 | | - | 20 chargeabletoanyspecificfundshallbepaidfromthecountygeneralrevenue |
|---|
| 398 | | - | 21 fund. |
|---|
| 399 | | - | 22 3.Thestateauditorshallnotifythecountytreasurerimmediatelyof |
|---|
| 400 | | - | 23 thereceiptoftheproofofpublicationofthestatement.AfterthefirstofApril |
|---|
| 401 | | - | 24 ofeachyearthecountytreasurershallnotpayorenterforprotestanywarrant |
|---|
| 402 | | - | 25 forthepayofanycommissionerofanycountycommissionuntilnoticeis |
|---|
| 403 | | - | 26 receivedfromthestateauditorthattherequiredproofofpublicationhasbeen |
|---|
| 404 | | - | 27 filed.Anycountytreasurerpayingorenteringforprotestanywarrantforany |
|---|
| 405 | | - | 28 commissionerofthecountycommissionpriortothereceiptofsuchnotice |
|---|
| 406 | | - | 29 fromthestateauditorshallbeliableonhisofficialbondtherefor. |
|---|
| 407 | | - | 30 4.Thestateauditorshallpreparesampleformsforfinancialstatements |
|---|
| 408 | | - | 31 andshallmailthesametothecountyclerksoftheseveralcountiesinthis |
|---|
| 409 | | - | 32 state.Ifthecountycommissionemploysanypersonotherthanabonded |
|---|
| 410 | | - | 33 countyofficertopreparethefinancialstatementthecountycommissionshall |
|---|
| 411 | | - | 34 requiresuchpersontogivebondwithgoodandsufficientsuretiesinthepenal |
|---|
| 412 | | - | 35 sumofonethousanddollarsforthefaithfulperformanceofhisduty.Ifany |
|---|
| 413 | | - | 36 countyofficerorotherpersonemployedtopreparethefinancialstatement |
|---|
| 414 | | - | 37 hereinprovidedforshallfail,neglect,orrefuseto,inanymanner,complywith |
|---|
| 415 | | - | 38 theprovisionsofthislawheshall,inadditiontootherpenaltiesherein |
|---|
| 416 | | - | 39 provided,beliableonhisofficialbondforderelictionofduty.] |
|---|
| 417 | | - | ✔ |
|---|
| 418 | | - | HCSSB845 11 |
|---|
| 15 | + | Section A. Sections 50.800, 50.810, 50.815, and 50.820, 1 |
|---|
| 16 | + | RSMo, are repealed and two new sections enacted in lieu thereof, 2 |
|---|
| 17 | + | to be known as sections 50.815 and 50.820, to read as follows:3 |
|---|
| 18 | + | 50.815. 1. On or before the first Monday in March of 1 |
|---|
| 19 | + | each year, the county commission of each county of the first 2 |
|---|
| 20 | + | [class not having a charter form of governm ent], second, 3 |
|---|
| 21 | + | third, or fourth classification shall, with the assistance 4 |
|---|
| 22 | + | of the county clerk or other officer responsible for the 5 |
|---|
| 23 | + | preparation of the financial statement , prepare and publish 6 |
|---|
| 24 | + | in some newspaper of general circulation published in the 7 |
|---|
| 25 | + | county, as provided under section 493.050, a financial 8 |
|---|
| 26 | + | statement of the county for the year ending the preceding 9 |
|---|
| 27 | + | December thirty-first. 10 |
|---|
| 28 | + | 2. The financial statement shall show at least the 11 |
|---|
| 29 | + | following: 12 |
|---|
| 30 | + | (1) A summary of the receipts of each fund of the 13 |
|---|
| 31 | + | county for the year; 14 |
|---|
| 32 | + | (2) A summary of the disbursements and transfers of 15 |
|---|
| 33 | + | each fund of the county for the year; 16 SB 845 2 |
|---|
| 34 | + | (3) A statement of the cash balance at the beginning 17 |
|---|
| 35 | + | and at the end of the year for each fund of the county; 18 |
|---|
| 36 | + | (4) A summary of delinquent taxes and other due bills 19 |
|---|
| 37 | + | for each fund of the county; 20 |
|---|
| 38 | + | (5) A summary of warrants of each fund of the county 21 |
|---|
| 39 | + | outstanding at the end of the year; 22 |
|---|
| 40 | + | (6) A statement of bonded indebtedness, if any, at the 23 |
|---|
| 41 | + | beginning and at the end of the year for each fund of the 24 |
|---|
| 42 | + | county; [and] 25 |
|---|
| 43 | + | (7) A statement of the tax levies of each fund of the 26 |
|---|
| 44 | + | county for the year; and 27 |
|---|
| 45 | + | (8) The name, office, and current gross annual salary 28 |
|---|
| 46 | + | of each elected or appointed county official . 29 |
|---|
| 47 | + | 3. The financial statement need not show specific 30 |
|---|
| 48 | + | disbursements, warrants issued, or the names of specific 31 |
|---|
| 49 | + | payees except to comply with subdivision (8) of subsection 2 32 |
|---|
| 50 | + | of this section, but every individual warrant, voucher, 33 |
|---|
| 51 | + | receipt, court order and all other it ems, records, documents 34 |
|---|
| 52 | + | and other information which are not specifically required to 35 |
|---|
| 53 | + | be retained by the officer having initial charge thereof 36 |
|---|
| 54 | + | [and which would be required to be included in or to 37 |
|---|
| 55 | + | construct a financial statement in the form prescribed fo r 38 |
|---|
| 56 | + | other counties by section 50.800 ] shall be filed on or 39 |
|---|
| 57 | + | before the date of publication of the financial statement 40 |
|---|
| 58 | + | prescribed by subsection 1 of this section in the office of 41 |
|---|
| 59 | + | the county clerk[, and]. The county clerk or other officer 42 |
|---|
| 60 | + | responsible for the preparation of the financial statement 43 |
|---|
| 61 | + | shall preserve the same, shall provide an electronic copy of 44 |
|---|
| 62 | + | the data used to create the financial statement without 45 |
|---|
| 63 | + | charge to any newspaper requesting a copy of such data, and 46 |
|---|
| 64 | + | shall cause the same to be avail able for inspection during 47 |
|---|
| 65 | + | normal business hours on the request of any person, for a 48 SB 845 3 |
|---|
| 66 | + | period of five years following the date of filing in his or 49 |
|---|
| 67 | + | her office, after which five -year period these records may 50 |
|---|
| 68 | + | be disposed of according to law unless they are the subject 51 |
|---|
| 69 | + | of a legal suit pending at the expiration of that period. 52 |
|---|
| 70 | + | 4. At the end of the financial statement, each 53 |
|---|
| 71 | + | commissioner of the county commission and the county clerk 54 |
|---|
| 72 | + | shall sign and append the following certificate: 55 |
|---|
| 73 | + | 5. Any person falsely certifying to any fact covere d 81 |
|---|
| 74 | + | by the certificate is liable on his or her bond and is 82 |
|---|
| 75 | + | 56 |
|---|
| 76 | + | 57 |
|---|
| 77 | + | 58 |
|---|
| 78 | + | 59 |
|---|
| 79 | + | 60 |
|---|
| 80 | + | 61 |
|---|
| 81 | + | 62 |
|---|
| 82 | + | 63 |
|---|
| 83 | + | 64 |
|---|
| 84 | + | 65 |
|---|
| 85 | + | 66 |
|---|
| 86 | + | 67 |
|---|
| 87 | + | 68 |
|---|
| 88 | + | 69 |
|---|
| 89 | + | 70 |
|---|
| 90 | + | 71 |
|---|
| 91 | + | 72 |
|---|
| 92 | + | 73 |
|---|
| 93 | + | We, _________ , _________ , and _________ , duly |
|---|
| 94 | + | elected commissioners of the county commission of |
|---|
| 95 | + | _________ County, Missouri, and I, _________ _________ |
|---|
| 96 | + | , county clerk of that county, certify that the above |
|---|
| 97 | + | and foregoing is a complete and correct statement of |
|---|
| 98 | + | every item of information required in section 50.815 |
|---|
| 99 | + | for the year ending December 31, [19] 20_________ , and |
|---|
| 100 | + | we have checked every receipt from every source and |
|---|
| 101 | + | every disbursement of every kind and to whom and for |
|---|
| 102 | + | what each disbursement was made, and each receipt and |
|---|
| 103 | + | disbursement is accurately included in the above and |
|---|
| 104 | + | foregoing totals. (If for any reason complete and |
|---|
| 105 | + | accurate information is not given the following shall |
|---|
| 106 | + | be added to the certific ate.) Exceptions: the above |
|---|
| 107 | + | report is incomplete because proper information was not |
|---|
| 108 | + | available in the following records _________ which are |
|---|
| 109 | + | in the keeping of the following officer or officers |
|---|
| 110 | + | _________ . |
|---|
| 111 | + | |
|---|
| 112 | + | 74 Date _________ |
|---|
| 113 | + | 75 __________________ |
|---|
| 114 | + | 76 __________________ |
|---|
| 115 | + | 77 __________________ |
|---|
| 116 | + | 78 Commissioners, County Commission |
|---|
| 117 | + | 79 __________________ |
|---|
| 118 | + | 80 County Clerk SB 845 4 |
|---|
| 119 | + | guilty of a misdemeanor and, on conviction thereof, shall be 83 |
|---|
| 120 | + | punished by a fine of not less than two hundred dollars or 84 |
|---|
| 121 | + | more than one thousand dollars, or by confinement in the 85 |
|---|
| 122 | + | county jail for a period of not less than thirty days nor 86 |
|---|
| 123 | + | more than six months, or by both such fine and confinement. 87 |
|---|
| 124 | + | Any person charged with preparing the financial report who 88 |
|---|
| 125 | + | willfully or knowingly makes a false report of any record 89 |
|---|
| 126 | + | is, in addition to the penalties otherwise provided for in 90 |
|---|
| 127 | + | this section, guilty of a felony, and upon conviction 91 |
|---|
| 128 | + | thereof shall be sentenced to imprisonment by the division 92 |
|---|
| 129 | + | of corrections for a term of not less than two years nor 93 |
|---|
| 130 | + | more than five years. 94 |
|---|
| 131 | + | [6. The provisions of sectio ns 50.800 and 50.810 do 95 |
|---|
| 132 | + | not apply to counties of the first class not having a 96 |
|---|
| 133 | + | charter form of government, except as provided in subsection 97 |
|---|
| 134 | + | 3 of this section.] 98 |
|---|
| 135 | + | 50.820. 1. The statement required by section 50.815 1 |
|---|
| 136 | + | shall be set in the standard column width measure which will 2 |
|---|
| 137 | + | take the least space and the publisher shall file two proofs 3 |
|---|
| 138 | + | of publication with the county commission and the commission 4 |
|---|
| 139 | + | shall forward one proof to the state auditor and shall file 5 |
|---|
| 140 | + | the other in the office of the commission. As required 6 |
|---|
| 141 | + | under section 493.025, a newspaper publishing the statement 7 |
|---|
| 142 | + | shall charge and receive no more than its regular local 8 |
|---|
| 143 | + | classified advertising rate, which shall be the rate on the 9 |
|---|
| 144 | + | newspaper's rate schedule that was offered to t he public 10 |
|---|
| 145 | + | thirty days before the publication of the statement. The 11 |
|---|
| 146 | + | county commission shall [not] pay the publisher [until] upon 12 |
|---|
| 147 | + | the filing of proof of publication [is filed] with the 13 |
|---|
| 148 | + | commission [and]. After verification, the state auditor 14 |
|---|
| 149 | + | [notifies] shall notify the commission that proof of 15 SB 845 5 |
|---|
| 150 | + | publication has been received and that it complies with the 16 |
|---|
| 151 | + | requirements of this section. 17 |
|---|
| 152 | + | 2. The statement shall be spread on the record of the 18 |
|---|
| 153 | + | commission and for this purpose the publisher shall be 19 |
|---|
| 154 | + | required to furnish the commission with at least two copies 20 |
|---|
| 155 | + | of the statement which may be [pasted on] placed in the 21 |
|---|
| 156 | + | record. 22 |
|---|
| 157 | + | 3. The state auditor shall notify the county treasurer 23 |
|---|
| 158 | + | immediately of the receipt of the proof of publication of 24 |
|---|
| 159 | + | the statement. After the first day of April of each year 25 |
|---|
| 160 | + | the county treasurer shall not pay or enter for protest any 26 |
|---|
| 161 | + | warrant for the pay of any of the county commission until 27 |
|---|
| 162 | + | notice is received from the state auditor that the required 28 |
|---|
| 163 | + | proof of publication has been filed. [Any county treasurer 29 |
|---|
| 164 | + | paying or entering for protest any warrant for any 30 |
|---|
| 165 | + | commissioner of the county commission prior to the receipt 31 |
|---|
| 166 | + | of such notice from the state auditor shall be liable 32 |
|---|
| 167 | + | therefor on his official bond. ] 33 |
|---|
| 168 | + | 4. The state auditor shall prepare sample forms for 34 |
|---|
| 169 | + | financial statements required by section 50.815 and shall 35 |
|---|
| 170 | + | [mail] provide the same to the county clerk of each county 36 |
|---|
| 171 | + | of the first [class not having a charter form of 37 |
|---|
| 172 | + | government], second, third, or fourth classification in this 38 |
|---|
| 173 | + | state, but failure of the auditor to supply such forms shall 39 |
|---|
| 174 | + | not in any way excuse any person from the performance of any 40 |
|---|
| 175 | + | duty imposed by this section or by section 50.815. If any 41 |
|---|
| 176 | + | county officer fails, neglects, or refuses to comply with 42 |
|---|
| 177 | + | the provisions of this section or section 50.815 [he], the 43 |
|---|
| 178 | + | county officer shall, in addition to other penalties 44 |
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| 179 | + | provided by law, be liable on his or her official bond for 45 |
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| 180 | + | dereliction of duty. 46 SB 845 6 |
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| 181 | + | [50.800. 1. On or before the first Monday 1 |
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| 182 | + | in March of each year, the county commission of 2 |
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| 183 | + | each county of the second, third, or fourth 3 |
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| 184 | + | class shall prepare and publish in some 4 |
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| 185 | + | newspaper as provided for in section 493.050, if 5 |
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| 186 | + | there is one, and if not by notices posted in at 6 |
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| 187 | + | least ten places in th e county, a detailed 7 |
|---|
| 188 | + | financial statement of the county for the year 8 |
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| 189 | + | ending December thirty -first, preceding. 9 |
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| 190 | + | 2. The statement shall show the bonded 10 |
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| 191 | + | debt of the county, if any, kind of bonds, date 11 |
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| 192 | + | of maturity, interest rate, rate of taxation 12 |
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| 193 | + | levied for interest and sinking fund and 13 |
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| 194 | + | authority for the levy, the total amount of 14 |
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| 195 | + | interest and sinking fund that has been 15 |
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| 196 | + | collected and interest and sinking fund on hand 16 |
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| 197 | + | in cash. 17 |
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| 198 | + | 3. The statement shall also show 18 |
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| 199 | + | separately the total amount of the county and 19 |
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| 200 | + | township school funds on hand and loaned out, 20 |
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| 201 | + | the amount of penalties, fines, levies, 21 |
|---|
| 202 | + | utilities, forfeitures, and any other taxes 22 |
|---|
| 203 | + | collected and disbursed or expended during the 23 |
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| 204 | + | year and turned into the permanent school fund, 24 |
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| 205 | + | the name of each person who has a loan from the 25 |
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| 206 | + | permanent school fund, whether county or 26 |
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| 207 | + | township, the amount of the loan, date loan was 27 |
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| 208 | + | made and date of maturity, description of the 28 |
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| 209 | + | security for the loan, amount, if any, of 29 |
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| 210 | + | delinquent interest on each loan. 30 |
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| 211 | + | 4. The statement shall show the total 31 |
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| 212 | + | valuation of the county for purposes of 32 |
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| 213 | + | taxation, the highest rate of taxation the 33 |
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| 214 | + | constitution permits the county commission to 34 |
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| 215 | + | levy for purposes of county revenue, the rate 35 |
|---|
| 216 | + | levied by the county commission for t he year 36 |
|---|
| 217 | + | covered by the statement, division of the rate 37 |
|---|
| 218 | + | levied among the several funds and total amount 38 |
|---|
| 219 | + | of delinquent taxes for all years as of December 39 |
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| 220 | + | thirty-first. 40 |
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| 221 | + | 5. The statement shall show receipts or 41 |
|---|
| 222 | + | revenues into each and every fund separ ately. 42 |
|---|
| 223 | + | Each fund shall show the beginning balance of 43 |
|---|
| 224 | + | each fund; each source of revenue; the total 44 |
|---|
| 225 | + | amount received from each source of revenue; the 45 |
|---|
| 226 | + | total amount available in each fund; the total 46 |
|---|
| 227 | + | amount of disbursements or expenditures from 47 |
|---|
| 228 | + | each fund and the ending balance of each fund as 48 |
|---|
| 229 | + | of December thirty-first. The total receipts or 49 |
|---|
| 230 | + | revenues for the year into all funds shall be 50 |
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| 231 | + | shown in the recapitulation. In counties with 51 |
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| 232 | + | the township form of government, each township 52 |
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| 233 | + | shall be considered a f und pursuant to this 53 |
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| 234 | + | subsection. 54 |
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| 235 | + | 6. Total disbursements or expenditures 55 |
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| 236 | + | shall be shown for warrants issued in each 56 |
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| 237 | + | category contained in the forms developed or 57 SB 845 7 |
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| 238 | + | approved by the state auditor pursuant to 58 |
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| 239 | + | section 50.745. Total amount of warrants, 59 |
|---|
| 240 | + | person or vendor to whom issued and purpose for 60 |
|---|
| 241 | + | which issued shall be shown except as herein 61 |
|---|
| 242 | + | provided. Under a separate heading in each fund 62 |
|---|
| 243 | + | the statements shall show what warrants are 63 |
|---|
| 244 | + | outstanding and unpaid for the lack of funds on 64 |
|---|
| 245 | + | that date with appropriate balance or overdraft 65 |
|---|
| 246 | + | in each fund as the case may be. 66 |
|---|
| 247 | + | 7. Warrants issued to pay for the service 67 |
|---|
| 248 | + | of election judges and clerks of elections shall 68 |
|---|
| 249 | + | be in the following form: 69 |
|---|
| 250 | + | Names of judges and clerks of elections at 70 |
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| 251 | + | $______ per day (listing the names run in and 71 |
|---|
| 252 | + | not listing each name by lines, and at the end 72 |
|---|
| 253 | + | of the list of names giving the total of the 73 |
|---|
| 254 | + | amount of all the warrants issued for such 74 |
|---|
| 255 | + | election services). 75 |
|---|
| 256 | + | 8. Warrants issued to pay for the service 76 |
|---|
| 257 | + | of jurors shall be in the following form: 77 |
|---|
| 258 | + | Names of jurors at $______ per day (listing 78 |
|---|
| 259 | + | the names run in and not listing each name by 79 |
|---|
| 260 | + | lines, and at the end of the list of names 80 |
|---|
| 261 | + | giving the total of the amount of all the 81 |
|---|
| 262 | + | warrants issued for such election service). 82 |
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| 263 | + | 9. Warrants to Internal Revenue Service 83 |
|---|
| 264 | + | for Social Security and withholding taxes shall 84 |
|---|
| 265 | + | be brought into one call. 85 |
|---|
| 266 | + | 10. Warrants to the director of revenue of 86 |
|---|
| 267 | + | Missouri for withholding taxes shall be brought 87 |
|---|
| 268 | + | into one call. 88 |
|---|
| 269 | + | 11. Warrants to the division of employment 89 |
|---|
| 270 | + | security shall be brought into one call. 90 |
|---|
| 271 | + | 12. Warrants to Missouri local government 91 |
|---|
| 272 | + | employees' retirement system or other retirement 92 |
|---|
| 273 | + | funds for each office shall be brought into one 93 |
|---|
| 274 | + | call. 94 |
|---|
| 275 | + | 13. Warrants for utilities su ch as gas, 95 |
|---|
| 276 | + | water, lights and power shall be brought into 96 |
|---|
| 277 | + | one call except that the total shall be shown 97 |
|---|
| 278 | + | for each vendor. 98 |
|---|
| 279 | + | 14. Warrants issued to each telephone 99 |
|---|
| 280 | + | company shall be brought into one call for each 100 |
|---|
| 281 | + | office in the following form: 101 |
|---|
| 282 | + | (Name of Telephone Company for ______ 102 |
|---|
| 283 | + | office and total amount of warrants issued). 103 |
|---|
| 284 | + | 15. Warrants issued to the postmaster for 104 |
|---|
| 285 | + | postage shall be brought into one call for each 105 |
|---|
| 286 | + | office in the following form: 106 |
|---|
| 287 | + | (Postmaster for ______ office and total 107 |
|---|
| 288 | + | amount of warrants issued). 108 |
|---|
| 289 | + | 16. Disbursements or expenditures by road 109 |
|---|
| 290 | + | districts shall show the warrants, if warrants 110 |
|---|
| 291 | + | have been issued in the same manner as provided 111 |
|---|
| 292 | + | for in subsection 5 of this section. If money 112 |
|---|
| 293 | + | has been disbursed or expended by ov erseers the 113 |
|---|
| 294 | + | financial statement shall show the total paid by 114 SB 845 8 |
|---|
| 295 | + | the overseer to each person for the year, and 115 |
|---|
| 296 | + | the purpose of each payment. Receipts or 116 |
|---|
| 297 | + | revenues into the county distributive school 117 |
|---|
| 298 | + | fund shall be listed in detail, disbursements or 118 |
|---|
| 299 | + | expenditures shall be listed and the amount of 119 |
|---|
| 300 | + | each disbursement or expenditure. If any taxes 120 |
|---|
| 301 | + | have been levied by virtue of Section 12(a) of 121 |
|---|
| 302 | + | Article X of the Constitution of Missouri the 122 |
|---|
| 303 | + | financial statement shall contain the following: 123 |
|---|
| 304 | + | By virtue and authority of the 124 |
|---|
| 305 | + | discretionary power conferred upon the county 125 |
|---|
| 306 | + | commissions of the several counties of this 126 |
|---|
| 307 | + | state to levy a tax of not to exceed 35 cents on 127 |
|---|
| 308 | + | the $100 assessed valuation the county 128 |
|---|
| 309 | + | commission of ______ County did for the year 129 |
|---|
| 310 | + | covered by this report levy a tax rate of ______ 130 |
|---|
| 311 | + | cents on the $100 assessed valuation which said 131 |
|---|
| 312 | + | tax amounted to $______ and was disbursed or 132 |
|---|
| 313 | + | expended as follows: 133 |
|---|
| 314 | + | The statement shall show how the money was 134 |
|---|
| 315 | + | disbursed or expended and if any part of the sum 135 |
|---|
| 316 | + | has not been accounted for in detail under some 136 |
|---|
| 317 | + | previous appropriate heading the portion not 137 |
|---|
| 318 | + | previously accounted for shall be shown in 138 |
|---|
| 319 | + | detail. 139 |
|---|
| 320 | + | 17. At the end of the statement the person 140 |
|---|
| 321 | + | designated by the county commission to prepare 141 |
|---|
| 322 | + | the financial statement herein required shall 142 |
|---|
| 323 | + | append the following certificate: 143 |
|---|
| 324 | + | 144 |
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| 325 | + | 145 |
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| 326 | + | 146 |
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| 327 | + | 147 |
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| 328 | + | 148 |
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| 329 | + | 149 |
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| 330 | + | 150 |
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| 331 | + | 151 |
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| 332 | + | 152 |
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| 333 | + | 153 |
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| 334 | + | 154 |
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| 335 | + | 155 |
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| 336 | + | 156 |
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| 337 | + | 157 |
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| 338 | + | 158 |
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| 339 | + | 159 |
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| 340 | + | 160 |
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| 341 | + | 161 |
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| 342 | + | 162 |
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| 343 | + | 163 |
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| 344 | + | 164 |
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| 345 | + | 165 |
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| 346 | + | 166 |
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| 347 | + | 167 |
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| 348 | + | 168 |
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| 349 | + | 169 |
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| 350 | + | 170 |
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| 351 | + | 171 |
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| 352 | + | 172 |
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| 353 | + | I, ______, the duly authorized agent |
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| 354 | + | appointed by the county commission of |
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| 355 | + | ______ County, state of Missouri, to |
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| 356 | + | prepare for publication the financial |
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| 357 | + | statement as required by section 50.800, |
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| 358 | + | RSMo, hereby certify that I have diligently |
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| 359 | + | checked the records o f the county and that |
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| 360 | + | the above and foregoing is a complete and |
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| 361 | + | correct statement of every item of |
|---|
| 362 | + | information required in section 50.800, |
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| 363 | + | RSMo, for the year ending December 31, |
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| 364 | + | ______, and especially have I checked every |
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| 365 | + | receipt from every source whatsoev er and |
|---|
| 366 | + | every disbursement or expenditure of every |
|---|
| 367 | + | kind and to whom and for what each such |
|---|
| 368 | + | disbursement or expenditure was made and |
|---|
| 369 | + | that each receipt or revenue and |
|---|
| 370 | + | disbursement or expenditure is accurately |
|---|
| 371 | + | shown. (If for any reason complete and |
|---|
| 372 | + | accurate information is not given the |
|---|
| 373 | + | following shall be added to the |
|---|
| 374 | + | certificate.) Exceptions: The above report |
|---|
| 375 | + | is incomplete because proper information |
|---|
| 376 | + | was not available in the following records |
|---|
| 377 | + | ______ which are in the keeping of the |
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| 378 | + | following officer or officers . The person |
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| 379 | + | designated to prepare the financial |
|---|
| 380 | + | statement shall give in detail any |
|---|
| 381 | + | incomplete data called for by this section. |
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| 382 | + | SB 845 9 |
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| 383 | + | Or if no one has been designated said statement 177 |
|---|
| 384 | + | having been prepared by the county clerk, 178 |
|---|
| 385 | + | signature shall be in the following f orm: 179 |
|---|
| 386 | + | Clerk of the county commission and ex 180 |
|---|
| 387 | + | officio officer designated to prepare financial 181 |
|---|
| 388 | + | statement required by section 50.800, RSMo. 182 |
|---|
| 389 | + | 18. Any person falsely certifying to any 183 |
|---|
| 390 | + | fact covered by the certificate is liable on his 184 |
|---|
| 391 | + | bond and upon conviction of falsely certifying 185 |
|---|
| 392 | + | to any fact covered by the certificate is guilty 186 |
|---|
| 393 | + | of a misdemeanor and punishable by a fine of not 187 |
|---|
| 394 | + | less than two hundred dollars or more than one 188 |
|---|
| 395 | + | thousand dollars or by imprisonment in the 189 |
|---|
| 396 | + | county jail for not less than th irty days nor 190 |
|---|
| 397 | + | more than six months or by both fine and 191 |
|---|
| 398 | + | imprisonment. Any person charged with the 192 |
|---|
| 399 | + | responsibility of preparing the financial report 193 |
|---|
| 400 | + | who willfully or knowingly makes a false report 194 |
|---|
| 401 | + | of any record, is, in addition to the penalty 195 |
|---|
| 402 | + | otherwise provided for in this law, deemed 196 |
|---|
| 403 | + | guilty of a felony and upon conviction shall be 197 |
|---|
| 404 | + | sentenced to the penitentiary for not less than 198 |
|---|
| 405 | + | two years nor more than five years. ] 199 |
|---|
| 406 | + | [50.810. 1. The statement shall be 1 |
|---|
| 407 | + | printed in not less than 8 -point type, but not 2 |
|---|
| 408 | + | more than the smallest point type over 8 -point 3 |
|---|
| 409 | + | type available and in the standard column width 4 |
|---|
| 410 | + | measure that will take the least space. The 5 |
|---|
| 411 | + | publisher shall file two proofs of publication 6 |
|---|
| 412 | + | with the county commission and the commissio n 7 |
|---|
| 413 | + | shall forward one proof to the state auditor and 8 |
|---|
| 414 | + | shall file the other in the office of the 9 |
|---|
| 415 | + | commission. The county commission shall not pay 10 |
|---|
| 416 | + | the publisher until proof of publication is 11 |
|---|
| 417 | + | filed with the commission and shall not pay the 12 |
|---|
| 418 | + | person designated to prepare the statement for 13 |
|---|
| 419 | + | the preparation of the copy for the statement 14 |
|---|
| 420 | + | until the state auditor notifies the commission 15 |
|---|
| 421 | + | that proof of publication has been received and 16 |
|---|
| 422 | + | that it complies with the requirements of this 17 |
|---|
| 423 | + | section. 18 |
|---|
| 424 | + | 2. The statement shall be spread on the 19 |
|---|
| 425 | + | record of the commission and for this purpose 20 |
|---|
| 426 | + | the publisher shall be required to furnish the 21 |
|---|
| 427 | + | commission with at least two copies of the 22 |
|---|
| 428 | + | statement that may be pasted on the record. The 23 |
|---|
| 429 | + | publisher shall itemize the cost of publis hing 24 |
|---|
| 430 | + | said statement by column inch as properly 25 |
|---|
| 431 | + | chargeable to the several funds and shall submit 26 |
|---|
| 432 | + | such costs for payment to the county 27 |
|---|
| 433 | + | 173 Date ______ |
|---|
| 434 | + | 174 |
|---|
| 435 | + | 175 |
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| 436 | + | 176 |
|---|
| 437 | + | Officer designated by county commission to |
|---|
| 438 | + | prepare financial statement required by |
|---|
| 439 | + | section 50.800, RSMo. |
|---|
| 440 | + | SB 845 10 |
|---|
| 441 | + | commission. The county commission shall pay out 28 |
|---|
| 442 | + | of each fund in the proportion that each item 29 |
|---|
| 443 | + | bears to the total cos t of publishing said 30 |
|---|
| 444 | + | statement and shall issue warrants therefor; 31 |
|---|
| 445 | + | provided any part not properly chargeable to any 32 |
|---|
| 446 | + | specific fund shall be paid from the county 33 |
|---|
| 447 | + | general revenue fund. 34 |
|---|
| 448 | + | 3. The state auditor shall notify the 35 |
|---|
| 449 | + | county treasurer immediate ly of the receipt of 36 |
|---|
| 450 | + | the proof of publication of the statement. 37 |
|---|
| 451 | + | After the first of April of each year the county 38 |
|---|
| 452 | + | treasurer shall not pay or enter for protest any 39 |
|---|
| 453 | + | warrant for the pay of any commissioner of any 40 |
|---|
| 454 | + | county commission until notice is receive d from 41 |
|---|
| 455 | + | the state auditor that the required proof of 42 |
|---|
| 456 | + | publication has been filed. Any county 43 |
|---|
| 457 | + | treasurer paying or entering for protest any 44 |
|---|
| 458 | + | warrant for any commissioner of the county 45 |
|---|
| 459 | + | commission prior to the receipt of such notice 46 |
|---|
| 460 | + | from the state auditor shall be liable on his 47 |
|---|
| 461 | + | official bond therefor. 48 |
|---|
| 462 | + | 4. The state auditor shall prepare sample 49 |
|---|
| 463 | + | forms for financial statements and shall mail 50 |
|---|
| 464 | + | the same to the county clerks of the several 51 |
|---|
| 465 | + | counties in this state. If the county 52 |
|---|
| 466 | + | commission employs any per son other than a 53 |
|---|
| 467 | + | bonded county officer to prepare the financial 54 |
|---|
| 468 | + | statement the county commission shall require 55 |
|---|
| 469 | + | such person to give bond with good and 56 |
|---|
| 470 | + | sufficient sureties in the penal sum of one 57 |
|---|
| 471 | + | thousand dollars for the faithful performance of 58 |
|---|
| 472 | + | his duty. If any county officer or other person 59 |
|---|
| 473 | + | employed to prepare the financial statement 60 |
|---|
| 474 | + | herein provided for shall fail, neglect, or 61 |
|---|
| 475 | + | refuse to, in any manner, comply with the 62 |
|---|
| 476 | + | provisions of this law he shall, in addition to 63 |
|---|
| 477 | + | other penalties herein provided, be liable on 64 |
|---|
| 478 | + | his official bond for dereliction of duty. ] 65 |
|---|
| 479 | + |  |
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