SECONDREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
SENATEBILLNO.845
101STGENERALASSEMBLY
3796H.03C DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsections50.800,50.810,50.815,50.820,115.306,and473.742,RSMo,andtoenact
inlieuthereoffournewsectionsrelatingtofinancialinformationprovidedtocounty
officials.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections50.800,50.810,50.815,50.820,115.306,and473.742,RSMo,
2arerepealedandfournewsectionsenactedinlieuthereof,tobeknownassections50.815,
350.820,115.306,and473.742,toreadasfollows:
50.815.1.OnorbeforethefirstMondayinMarchofeachyear,thecounty
2commissionofeachcountyofthefirst[classnothavingacharterformofgovernment],
3second,third,orfourthclassificationshall,withtheassistanceofthecountyclerkorother
4officerresponsibleforthepreparationofthefinancialstatement, prepareandpublishin
5somenewspaperofgeneralcirculationpublishedinthecounty, asprovidedundersection
6493.050,afinancialstatementofthecountyfortheyearendingtheprecedingDecember
7thirty-first.
8 2.Thefinancialstatementshallshowatleastthefollowing:
9 (1)Asummaryofthereceiptsofeachfundofthecountyfortheyear;
10 (2)Asummaryofthedisbursementsandtransfersofeachfundofthecountyforthe
11year;
12 (3)Astatementofthecashbalanceatthebeginningandattheendoftheyearfor
13eachfundofthecounty;
14 (4)Asummaryofdelinquenttaxesandotherduebillsforeachfundofthecounty;
15 (5)Asummaryofwarrantsofeachfundofthecountyoutstandingattheendofthe
16year;
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 (6)Astatementofbondedindebtedness,ifany,atthebeginningandattheendofthe
18yearforeachfundofthecounty;[and]
19 (7)Astatementofthetaxleviesofeachfundofthecountyfortheyear;and
20 (8)Thename,office,andcurrentgrossannualsalaryofeachelectedor
21appointedcountyofficial.
22 3.Thefinancialstatementneednotshowspecificdisbursements,warrantsissued,or
23thenamesofspecificpayeesexcepttocomplywithsubdivision(8)ofsubsection2ofthis
24section, buteveryindividualwarrant,voucher,receipt,courtorderandallotheritems,
25records,documentsandotherinformationwhicharenotspecificallyrequiredtoberetained
26bytheofficerhavinginitialchargethereof[andwhichwouldberequiredtobeincludedinor
27toconstructafinancialstatementintheformprescribedforothercountiesbysection50.800]
28shallbefiledonorbeforethedateofpublicationofthefinancialstatementprescribedby
29subsection1ofthissectionintheofficeofthecountyclerk[, and].Thecountyclerkorother
30officerresponsibleforthepreparationofthefinancialstatementshallpreservethesame,
31shallprovideanelectroniccopyofthedatausedtocreatethefinancialstatement
32withoutchargetoanynewspaperrequestingacopyofsuchdata,andshallcausethesame
33tobeavailableforinspectionduringnormalbusinesshoursontherequestofanyperson,fora
34periodoffiveyearsfollowingthedateoffilinginhisorheroffice,afterwhichfive-year
35periodtheserecordsmaybedisposedofaccordingtolawunlesstheyarethesubjectofalegal
36suitpendingattheexpirationofthatperiod.
37 4.Attheendofthefinancialstatement,eachcommissionerofthecountycommission
38andthecountyclerkshallsignandappendthefollowingcertificate:
39 We,_________,_________,and_________,dulyelectedcommissionersofthe
40 countycommissionof_________County,Missouri,andI,__________________
41 ,countyclerkofthatcounty,certifythattheaboveandforegoingisacompleteand
42 correctstatementofeveryitemofinformationrequiredinsection50.815forthe
43 yearendingDecember31,[19]20_________,andwehavecheckedeveryreceipt
44 fromeverysourceandeverydisbursementofeverykindandtowhomandfor
45 whateachdisbursementwasmade,andeachreceiptanddisbursementis
46 accuratelyincludedintheaboveandforegoingtotals.(Ifforanyreasoncomplete
47 andaccurateinformationisnotgiventhefollowingshallbeaddedtothe
48 certificate.)Exceptions:theabovereportisincompletebecauseproper
49 informationwasnotavailableinthefollowingrecords_________whicharein
50 thekeepingofthefollowingofficerorofficers_________.
51 Date_________
52 __________________
53 __________________
HCSSB845 2 54 __________________
55 Commissioners,CountyCommission
56 __________________
57 CountyClerk
58 5.Anypersonfalselycertifyingtoanyfactcoveredbythecertificateisliableonhis
59orherbondandisguiltyofamisdemeanorand,onconvictionthereof,shallbepunishedbya
60fineofnotlessthantwohundreddollarsormorethanonethousanddollars,orby
61confinementinthecountyjailforaperiodofnotlessthanthirtydaysnormorethansix
62months,orbybothsuchfineandconfinement.Anypersonchargedwithpreparingthe
63financialreportwhowillfullyorknowinglymakesafalsereportofanyrecordis,inaddition
64tothepenaltiesotherwiseprovidedforinthissection,guiltyofafelony,anduponconviction
65thereofshallbesentencedtoimprisonmentbythedivisionofcorrectionsforatermofnotless
66thantwoyearsnormorethanfiveyears.
67 [6.Theprovisionsofsections50.800and50.810donotapplytocountiesofthefirst
68classnothavingacharterformofgovernment,exceptasprovidedinsubsection3ofthis
69section.]
50.820.1.Thestatementrequiredbysection50.815shallbesetinthestandard
2columnwidthmeasurewhichwilltaketheleastspaceandthepublishershallfiletwoproofs
3ofpublicationwiththecountycommissionandthecommissionshallforwardoneprooftothe
4stateauditorandshallfiletheotherintheofficeofthecommission.Asrequiredunder
5section493.025,anewspaperpublishingthestatementshallchargeandreceivenomore
6thanitsregularlocalclassifiedadvertisingrate,whichshallbetherateonthe
7newspaper'srateschedulethatwasofferedtothepublicthirtydaysbeforethe
8publicationofthestatement.Thecountycommissionshall[not]paythepublisher[until]
9uponthefilingofproofofpublication[isfiled] withthecommission[and]. After
10verification,thestateauditor[notifies] shallnotifythecommissionthatproofofpublication
11hasbeenreceivedandthatitcomplieswiththerequirementsofthissection.
12 2.Thestatementshallbespreadontherecordofthecommissionandforthispurpose
13thepublishershallberequiredtofurnishthecommissionwithatleasttwocopiesofthe
14statementwhichmaybe[pastedon]placedintherecord.
15 3.Thestateauditorshallnotifythecountytreasurerimmediatelyofthereceiptofthe
16proofofpublicationofthestatement.AfterthefirstdayofAprilofeachyearthecounty
17treasurershallnotpayorenterforprotestanywarrantforthepayofanyofthecounty
18commissionuntilnoticeisreceivedfromthestateauditorthattherequiredproofof
19publicationhasbeenfiled.[Anycountytreasurerpayingorenteringforprotestanywarrant
HCSSB845 3 20foranycommissionerofthecountycommissionpriortothereceiptofsuchnoticefromthe
21stateauditorshallbeliablethereforonhisofficialbond.]
22 4.Thestateauditorshallpreparesampleformsforfinancialstatementsrequiredby
23section50.815andshall[mail] providethesametothecountyclerkofeachcountyofthe
24first[classnothavingacharterformofgovernment], second,third,orfourthclassification
25inthisstate,butfailureoftheauditortosupplysuchformsshallnotinanywayexcuseany
26personfromtheperformanceofanydutyimposedbythissectionorbysection50.815.Ifany
27countyofficerfails,neglects,orrefusestocomplywiththeprovisionsofthissectionor
28section50.815[he],thecountyofficershall,inadditiontootherpenaltiesprovidedbylaw,
29beliableonhisorherofficialbondforderelictionofduty.
115.306.1.Nopersonshallqualifyasacandidateforelectivepublicofficeinthe
2stateofMissouriwhohasbeenfoundguiltyoforpledguiltytoafelonyunderthefederal
3lawsoftheUnitedStatesofAmericaortoafelonyunderthelawsofthisstateoranoffense
4committedinanotherstatethatwouldbeconsideredafelonyinthisstate.
5 2.(1)Anypersonwhofilesasacandidateforelectiontoapublicofficeshallbe
6disqualifiedfromparticipationintheelectionforwhichthecandidatehasfiledifsuchperson
7isdelinquentinthepaymentofanystateincometaxes,personalpropertytaxes,municipal
8taxes,realpropertytaxesontheplaceofresidence,asstatedonthedeclarationofcandidacy,
9orifthepersonisapastorpresentcorporateofficerofanyfeeofficethatowesanytaxesto
10thestate.
11 (2)Eachpotentialcandidateforelectiontoapublicoffice,exceptcandidatesfora
12countyorcitycommitteeofapoliticalparty,shallfileanaffidavitwiththedepartmentof
13revenueandincludeacopyoftheaffidavitwiththedeclarationofcandidacyrequiredunder
14section115.349.Suchaffidavitshallbeinsubstantiallythefollowingform:
15 AFFIRMATIONOFTAXPAYMENTSANDBONDING
16 REQUIREMENTS:
17 IherebydeclareunderpenaltiesofperjurythatIamnotcurrently
18 awareofanydelinquencyinthefilingorpaymentofanystateincome
19 taxes,personalpropertytaxes,municipaltaxes,realpropertytaxeson
20 theplaceofresidence,asstatedonthedeclarationofcandidacy,orthat
21 Iamapastorpresentcorporateofficerofanyfeeofficethatowesany
22 taxestothestate,otherthanthosetaxeswhichmaybeindispute.I
23 declareunderpenaltiesofperjurythatIamnotawareofany
24 informationthatwouldprohibitmefromfulfillinganybonding
25 requirementsfortheofficeforwhichIamfiling.
26 _______________ Candidate'sSignature
27 _______________ PrintedNameofCandidate
HCSSB845 4 28 (3)Uponreceiptofacomplaintallegingadelinquencyofthecandidateinthefiling
29orpaymentofanystateincometaxes,personalpropertytaxes,municipaltaxes,realproperty
30taxesontheplaceofresidence,asstatedonthedeclarationofcandidacy,orifthepersonisa
31pastorpresentcorporateofficerofanyfeeofficethatowesanytaxestothestate,the
32departmentofrevenueshallinvestigatesuchpotentialcandidatetoverifytheclaimcontained
33inthecomplaint.Ifthedepartmentofrevenuefindsapositiveaffirmationtobefalse,the
34departmentshallcontactthesecretaryofstate,ortheelectionofficialwhoacceptedsuch
35candidate'sdeclarationofcandidacy,andthepotentialcandidate.Thedepartmentshallnotify
36thecandidateoftheoutstandingtaxowedandgivethecandidatethirtydaystoremitanysuch
37outstandingtaxesowedwhicharenotthesubjectofdisputebetweenthedepartmentandthe
38candidate.Ifthecandidatefailstoremitsuchamountsinfullwithinthirtydays,thecandidate
39shallbedisqualifiedfromparticipatinginthecurrentelectionandbarredfromrefilingforan
40entireelectioncycleeveniftheindividualpaysalloftheoutstandingtaxesthatwerethe
41subjectofthecomplaint.
42 (4)Anypersonwhofilesasacandidateforelectiontoapublicofficethat
43performscountyfunctionsinacitynotwithinacountyshallprovideappropriatecopies
44ofpaidtaxreceiptsorno-tax-duestatementsforeachtaxlistedinsubdivision(1)ofthis
45subsectionthatindicatethepersonhaspaidalltaxesdueandisnotdelinquentinany
46tax.Ifavailable,theelectionauthorityshallutilizeonlinedatabasestoverifythe
47candidate'staxpaymentsinsteadofthepapercopiesprovidedbythecandidate.The
48electionauthorityshallreviewsuchdocumentationandtheaffirmationoftaxpayments
49requiredundersubdivision(2)ofthissubsection.Inadditiontotheabovereview,the
50electionauthorityshallverifythereisnoethicscomplaintfiledundersection105.472
51withtheMissouriethicscommissionforthecandidate.Ifsuchacomplainthasbeen
52filedagainstthecandidate,theelectionauthorityshallnotallowthecandidate'snameto
53beplacedonaballotuntiltheethicscomplainthasbeenresolved.Thissubdivisionshall
54applyonlytoofficesofacitynotwithinacountythatperformcountyfunctions.
473.742.1.Eachpublicadministratorincountiesofthesecond,thirdorfourth
2classificationandinthecityofSt.Louisshallmakeadeterminationwithinthirtydaysafter
3takingofficewhethersuchpublicadministratorshallelecttoreceiveasalaryasdefined
4hereinorreceivefeesasmaybeallowedbylawtoexecutors,administratorsandpersonal
5representatives.Theelectionbythepublicadministratorshallbemadeinwritingtothe
6countyclerk.Shouldthepublicadministratorelecttoreceiveasalary,thepublic
7administrator'sofficemaynotthenelecttochangeatanyfuturetimetoreceivefeesinlieuof
8salary.EverypublicadministratorwhobeginshisorherfirsttermonorafterJanuary
91,2023,shallbedeemedtohaveelectedtoreceiveasalaryasprovidedinthissection.
HCSSB845 5 10 2.Ifapublicadministratorelectstobeplacedonsalary,thesalaryshallbebased
11upontheaveragenumberofopenlettersinthetwoyearsprecedingthetermwhenthesalary
12iselected,baseduponthefollowingschedule:
13 (1)Zerotofiveletters:salaryshallbeaminimumofseventhousandfivehundred
14dollars;
15 (2)Sixtofifteenletters:salaryshallbeaminimumoffifteenthousanddollars;
16 (3)Sixteentotwenty-fiveletters:salaryshallbeaminimumoftwentythousand
17dollars;
18 (4)Twenty-sixtothirty-nineletters:salaryshallbeaminimumoftwenty-five
19thousanddollars;
20 (5)Publicadministratorswithfortyormorelettersshallbeconsideredfull-time
21countyofficialsandshallbepaidaccordingtotheassessedvaluationschedulesetforth
22below:
23 AssessedValuation Salary
24 $ 8,000,000to40,999,999 $29,000
25 $41,000,000to53,999,999 $30,000
26 $54,000,000to65,999,999 $32,000
27 $66,000,000to85,999,999 $34,000
28 $86,000,000to99,999,999 $36,000
29 $100,000,000to130,999,999 $38,000
30 $131,000,000to159,999,999 $40,000
31 $160,000,000to189,999,999 $41,000
32 $190,000,000to249,999,999 $41,500
33 $250,000,000to299,999,999 $43,000
34 $300,000,000to449,999,999 $45,000
35 $450,000,000to599,999,999 $47,000
36 $600,000,000to749,999,999 $49,000
37 $750,000,000to899,999,999 $51,000
38 $900,000,000to1,049,999,999$53,000
39 $1,050,000,000to1,199,999,999$55,000
40 $1,200,000,000to1,349,999,999$57,000
41 $1,350,000,000andover $59,000
42 ;
43 (6)ThepublicadministratorinthecityofSt.Louisshallreceiveasalarynotlessthan
44sixty-fivethousanddollars;
HCSSB845 6 45 (7)Twothousanddollarsofthecompensationauthorizedinthissectionshallbe
46payabletothepublicadministratoronlyifheorshehascompletedatleasttwentyhoursof
47instructioneachcalendaryearrelatingtotheoperationsofthepublicadministrator'soffice
48whenapprovedbyaprofessionalassociationofthecountypublicadministratorsofMissouri
49unlessexemptedfromthetrainingbytheprofessionalassociation.Theprofessional
50associationapprovingtheprogramshallprovideacertificateofcompletiontoeachpublic
51administratorwhocompletesthetrainingprogramandshallsendalistofcertifiedpublic
52administratorstothetreasurerofeachcounty.Expensesincurredforattendingthetraining
53sessionshallbereimbursedtothecountypublicadministratorinthesamemannerasother
54expensesasmaybeappropriatedforthatpurpose.
55 3.Ifapublicadministratorisappointedbythecourtasbothaguardiananda
56conservatortothesamewardorprotectee,itshallbeconsideredtwoletters.
57 4.Notwithstandingsubsection2or5ofthissection,uponmajorityapprovalby
58thesalarycommission,apublicadministratormaybepaidaccordingtotheassessed
59valuationschedulesetforthinsubdivision(5)ofsubsection2ofthissection.Ifthe
60salarycommissionelectstopayapublicadministratoraccordingtotheassessed
61valuationschedule,thesalarycommissionshallnotelecttochangeatanyfuturetimeto
62paythepublicadministrator'sofficeaccordingtotheaveragenumberofopenlettersin
63lieuofpayingthemaccordingtotheassessedvaluationschedule.
64 5.Theinitialcompensationofthepublicadministratorwhoelectstobeputonsalary
65shallbedeterminedbytheaveragenumberoflettersforthetwoyearsprecedingtheterm
66whenthesalaryiselected.Salaryincreasesordecreasesaccordingtotheminimumschedule
67setforthin[subsection1of]thissectionshallbeadjustedonlyafterthenumberofopen
68lettersplacestheworkloadinadifferentsubdivisionfortwoconsecutiveyears.Minimum
69salaryincreasesordecreasesshallonlytakeeffectuponanewtermofofficeofthepublic
70administrator.Thenumberofletterseachyearshallbedeterminedinaccordancewiththe
71reportingrequirementssetforthinlaw.
72 [4.]6.Allfeescollectedbyapublicadministratorwhoelectstobesalariedshallbe
73depositedinthecountytreasuryorwiththetreasurerforthecityofSt.Louis.
74 [5.]7.Anypublicadministratorinacountyofthefirstclassificationwithoutacharter
75formofgovernmentwithapopulationoflessthanonehundredthousandinhabitantswho
76electstoreceivefeesinlieuofasalarypursuanttothissectionmayelecttojointheMissouri
77localgovernmentemployees'retirementsystemcreatedpursuanttosections70.600to70.755.
78 8.(1)Aletterofguardianshipandaletterofconservatorshipshallbecountedas
79separateletters.
80 (2)Forpurposesofthissubsection:
HCSSB845 7 81 (a)"Letterofconservatorship"meanstheappointmentofaconservatorshipof
82anestatebythecourttoaprotecteeadjudgedtobedisabled;
83 (b)"Letterofguardianship"meanstheappointmentofaguardianshipbythe
84courttoawardadjudgedtobeincapacitated.
[50.800.1.OnorbeforethefirstMondayinMarchofeachyear,the
2 countycommissionofeachcountyofthesecond,third,orfourthclassshall
3 prepareandpublishinsomenewspaperasprovidedforinsection493.050,if
4 thereisone,andifnotbynoticespostedinatleasttenplacesinthecounty,a
5 detailedfinancialstatementofthecountyfortheyearendingDecemberthirty-
6 first,preceding.
7 2.Thestatementshallshowthebondeddebtofthecounty,ifany,kind
8 ofbonds,dateofmaturity,interestrate,rateoftaxationleviedforinterestand
9 sinkingfundandauthorityforthelevy,thetotalamountofinterestandsinking
10 fundthathasbeencollectedandinterestandsinkingfundonhandincash.
11 3.Thestatementshallalsoshowseparatelythetotalamountofthe
12 countyandtownshipschoolfundsonhandandloanedout,theamountof
13 penalties,fines,levies,utilities,forfeitures,andanyothertaxescollectedand
14 disbursedorexpendedduringtheyearandturnedintothepermanentschool
15 fund,thenameofeachpersonwhohasaloanfromthepermanentschoolfund,
16 whethercountyortownship,theamountoftheloan,dateloanwasmadeand
17 dateofmaturity,descriptionofthesecurityfortheloan,amount,ifany,of
18 delinquentinterestoneachloan.
19 4.Thestatementshallshowthetotalvaluationofthecountyfor
20 purposesoftaxation,thehighestrateoftaxationtheconstitutionpermitsthe
21 countycommissiontolevyforpurposesofcountyrevenue,therateleviedby
22 thecountycommissionfortheyearcoveredbythestatement,divisionofthe
23 rateleviedamongtheseveralfundsandtotalamountofdelinquenttaxesforall
24 yearsasofDecemberthirty-first.
25 5.Thestatementshallshowreceiptsorrevenuesintoeachandevery
26 fundseparately.Eachfundshallshowthebeginningbalanceofeachfund;
27 eachsourceofrevenue;thetotalamountreceivedfromeachsourceof
28 revenue;thetotalamountavailableineachfund;thetotalamountof
29 disbursementsorexpendituresfromeachfundandtheendingbalanceofeach
30 fundasofDecemberthirty-first.Thetotalreceiptsorrevenuesfortheyear
31 intoallfundsshallbeshownintherecapitulation.Incountieswiththe
32 townshipformofgovernment,eachtownshipshallbeconsideredafund
33 pursuanttothissubsection.
34 6.Totaldisbursementsorexpendituresshallbeshownforwarrants
35 issuedineachcategorycontainedintheformsdevelopedorapprovedbythe
36 stateauditorpursuanttosection50.745.Totalamountofwarrants,personor
37 vendortowhomissuedandpurposeforwhichissuedshallbeshownexceptas
38 hereinprovided.Underaseparateheadingineachfundthestatementsshall
39 showwhatwarrantsareoutstandingandunpaidforthelackoffundsonthat
40 datewithappropriatebalanceoroverdraftineachfundasthecasemaybe.
41 7.Warrantsissuedtopayfortheserviceofelectionjudgesandclerks
42 ofelectionsshallbeinthefollowingform:
HCSSB845 8 43 Namesofjudgesandclerksofelectionsat$______perday(listingthe
44 namesruninandnotlistingeachnamebylines,andattheendofthelistof
45 namesgivingthetotaloftheamountofallthewarrantsissuedforsuch
46 electionservices).
47 8.Warrantsissuedtopayfortheserviceofjurorsshallbeinthe
48 followingform:
49 Namesofjurorsat$______perday(listingthenamesruninandnot
50 listingeachnamebylines,andattheendofthelistofnamesgivingthetotalof
51 theamountofallthewarrantsissuedforsuchelectionservice).
52 9.WarrantstoInternalRevenueServiceforSocialSecurityand
53 withholdingtaxesshallbebroughtintoonecall.
54 10.WarrantstothedirectorofrevenueofMissouriforwithholding
55 taxesshallbebroughtintoonecall.
56 11.Warrantstothedivisionofemploymentsecurityshallbebrought
57 intoonecall.
58 12.WarrantstoMissourilocalgovernmentemployees'retirement
59 systemorotherretirementfundsforeachofficeshallbebroughtintoonecall.
60 13.Warrantsforutilitiessuchasgas,water,lightsandpowershallbe
61 broughtintoonecallexceptthatthetotalshallbeshownforeachvendor.
62 14.Warrantsissuedtoeachtelephonecompanyshallbebroughtinto
63 onecallforeachofficeinthefollowingform:
64 (NameofTelephoneCompanyfor______officeandtotalamountof
65 warrantsissued).
66 15.Warrantsissuedtothepostmasterforpostageshallbebroughtinto
67 onecallforeachofficeinthefollowingform:
68 (Postmasterfor______officeandtotalamountofwarrantsissued).
69 16.Disbursementsorexpendituresbyroaddistrictsshallshowthe
70 warrants,ifwarrantshavebeenissuedinthesamemannerasprovidedforin
71 subsection5ofthissection.Ifmoneyhasbeendisbursedorexpendedby
72 overseersthefinancialstatementshallshowthetotalpaidbytheoverseerto
73 eachpersonfortheyear,andthepurposeofeachpayment.Receiptsor
74 revenuesintothecountydistributiveschoolfundshallbelistedindetail,
75 disbursementsorexpendituresshallbelistedandtheamountofeach
76 disbursementorexpenditure.Ifanytaxeshavebeenleviedbyvirtueof
77 Section12(a)ofArticleXoftheConstitutionofMissourithefinancial
78 statementshallcontainthefollowing:
79 Byvirtueandauthorityofthediscretionarypowerconferreduponthe
80 countycommissionsoftheseveralcountiesofthisstatetolevyataxofnotto
81 exceed35centsonthe$100assessedvaluationthecountycommissionof___
82 ___Countydidfortheyearcoveredbythisreportlevyataxrateof______
83 centsonthe$100assessedvaluationwhichsaidtaxamountedto$______and
84 wasdisbursedorexpendedasfollows:
85
86 Thestatementshallshowhowthemoneywasdisbursedorexpendedandif
87 anypartofthesumhasnotbeenaccountedforindetailundersomeprevious
88 appropriateheadingtheportionnotpreviouslyaccountedforshallbeshownin
89 detail.
HCSSB845 9 90 17.Attheendofthestatementthepersondesignatedbythecounty
91 commissiontopreparethefinancialstatementhereinrequiredshallappendthe
92 followingcertificate:
93 I,______,thedulyauthorizedagentappointedbythecountycommission
94 of______County,stateofMissouri,toprepareforpublicationthefinancial
95 statementasrequiredbysection50.800,RSMo,herebycertifythatIhave
96 diligentlycheckedtherecordsofthecountyandthattheaboveand
97 foregoingisacompleteandcorrectstatementofeveryitemofinformation
98 requiredinsection50.800,RSMo,fortheyearendingDecember31,_____
99 _,andespeciallyhaveIcheckedeveryreceiptfromeverysource
100 whatsoeverandeverydisbursementorexpenditureofeverykindandto
101 whomandforwhateachsuchdisbursementorexpenditurewasmadeand
102 thateachreceiptorrevenueanddisbursementorexpenditureisaccurately
103 shown.(Ifforanyreasoncompleteandaccurateinformationisnotgiven
104 thefollowingshallbeaddedtothecertificate.)Exceptions:Theabove
105 reportisincompletebecauseproperinformationwasnotavailableinthe
106 followingrecords______whichareinthekeepingofthefollowingofficer
107 orofficers.Thepersondesignatedtopreparethefinancialstatementshall
108 giveindetailanyincompletedatacalledforbythissection.
109 Date______
110 Officerdesignatedbycountycommissiontopreparefinancialstatement
111 requiredbysection50.800,RSMo.
112
113 Orifnoonehasbeendesignatedsaidstatementhavingbeenpreparedbythe
114 countyclerk,signatureshallbeinthefollowingform:
115 Clerkofthecountycommissionandexofficioofficerdesignatedto
116 preparefinancialstatementrequiredbysection50.800,RSMo.
117 18.Anypersonfalselycertifyingtoanyfactcoveredbythecertificate
118 isliableonhisbondanduponconvictionoffalselycertifyingtoanyfact
119 coveredbythecertificateisguiltyofamisdemeanorandpunishablebyafine
120 ofnotlessthantwohundreddollarsormorethanonethousanddollarsorby
121 imprisonmentinthecountyjailfornotlessthanthirtydaysnormorethansix
122 monthsorbybothfineandimprisonment.Anypersonchargedwiththe
123 responsibilityofpreparingthefinancialreportwhowillfullyorknowingly
124 makesafalsereportofanyrecord,is,inadditiontothepenaltyotherwise
125 providedforinthislaw,deemedguiltyofafelonyanduponconvictionshall
126 besentencedtothepenitentiaryfornotlessthantwoyearsnormorethanfive
127 years.]
[50.810.1.Thestatementshallbeprintedinnotlessthan8-point
2 type,butnotmorethanthesmallestpointtypeover8-pointtypeavailableand
3 inthestandardcolumnwidthmeasurethatwilltaketheleastspace.The
4 publishershallfiletwoproofsofpublicationwiththecountycommissionand
5 thecommissionshallforwardoneprooftothestateauditorandshallfilethe
6 otherintheofficeofthecommission.Thecountycommissionshallnotpay
7 thepublisheruntilproofofpublicationisfiledwiththecommissionandshall
HCSSB845 10 8 notpaythepersondesignatedtopreparethestatementforthepreparationof
9 thecopyforthestatementuntilthestateauditornotifiesthecommissionthat
10 proofofpublicationhasbeenreceivedandthatitcomplieswiththe
11 requirementsofthissection.
12 2.Thestatementshallbespreadontherecordofthecommissionand
13 forthispurposethepublishershallberequiredtofurnishthecommissionwith
14 atleasttwocopiesofthestatementthatmaybepastedontherecord.The
15 publishershallitemizethecostofpublishingsaidstatementbycolumninchas
16 properlychargeabletotheseveralfundsandshallsubmitsuchcostsfor
17 paymenttothecountycommission.Thecountycommissionshallpayoutof
18 eachfundintheproportionthateachitembearstothetotalcostofpublishing
19 saidstatementandshallissuewarrantstherefor;providedanypartnotproperly
20 chargeabletoanyspecificfundshallbepaidfromthecountygeneralrevenue
21 fund.
22 3.Thestateauditorshallnotifythecountytreasurerimmediatelyof
23 thereceiptoftheproofofpublicationofthestatement.AfterthefirstofApril
24 ofeachyearthecountytreasurershallnotpayorenterforprotestanywarrant
25 forthepayofanycommissionerofanycountycommissionuntilnoticeis
26 receivedfromthestateauditorthattherequiredproofofpublicationhasbeen
27 filed.Anycountytreasurerpayingorenteringforprotestanywarrantforany
28 commissionerofthecountycommissionpriortothereceiptofsuchnotice
29 fromthestateauditorshallbeliableonhisofficialbondtherefor.
30 4.Thestateauditorshallpreparesampleformsforfinancialstatements
31 andshallmailthesametothecountyclerksoftheseveralcountiesinthis
32 state.Ifthecountycommissionemploysanypersonotherthanabonded
33 countyofficertopreparethefinancialstatementthecountycommissionshall
34 requiresuchpersontogivebondwithgoodandsufficientsuretiesinthepenal
35 sumofonethousanddollarsforthefaithfulperformanceofhisduty.Ifany
36 countyofficerorotherpersonemployedtopreparethefinancialstatement
37 hereinprovidedforshallfail,neglect,orrefuseto,inanymanner,complywith
38 theprovisionsofthislawheshall,inadditiontootherpenaltiesherein
39 provided,beliableonhisofficialbondforderelictionofduty.]
âś”
HCSSB845 11