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| 2 | 2 | | SECOND REGULAR SESSION |
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| 3 | 3 | | SENATE BILL NO. 889 |
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| 4 | 4 | | 101ST GENERAL ASSEMBLY |
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| 5 | 5 | | INTRODUCED BY SENATOR BRATTIN. |
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| 6 | 6 | | 4089S.01I ADRIANE D. CROUSE, Secretary |
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| 7 | 7 | | AN ACT |
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| 8 | 8 | | To repeal section 55.160, RSMo, and to enact in lieu thereof one new section relating to county |
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| 9 | 9 | | auditors. |
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| 10 | 10 | | |
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| 11 | 11 | | Be it enacted by the General Assembly of the State of Missouri, as follows: |
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| 12 | 12 | | Section A. Section 55.160, RSMo, is repealed and one ne w 1 |
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| 13 | 13 | | section enacted in lieu thereof, to be known as section 55.160, 2 |
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| 14 | 14 | | to read as follows:3 |
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| 15 | 15 | | 55.160. The auditor of each county of the first 1 |
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| 16 | 16 | | classification not having a charter form of government and 2 |
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| 17 | 17 | | of each county of the second classification shall keep an 3 |
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| 18 | 18 | | inventory of all county property under the control and 4 |
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| 19 | 19 | | management of the various officers and departments and shall 5 |
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| 20 | 20 | | annually take an inventory of such property at an original 6 |
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| 21 | 21 | | value of one thousand dollars or more showing the amount, 7 |
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| 22 | 22 | | location and estimated value thereof. The auditor shall 8 |
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| 23 | 23 | | keep accounts of all appropriations and expenditures made by 9 |
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| 24 | 24 | | the county commission, and no warrant shall be drawn or 10 |
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| 25 | 25 | | obligation incurred without the auditor's certification that 11 |
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| 26 | 26 | | an unencumbered balance, suffic ient to pay the same, remain 12 |
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| 27 | 27 | | in the appropriate account or in the anticipated revenue 13 |
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| 28 | 28 | | fund against which such warrant or obligation is to be 14 |
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| 29 | 29 | | charged. The auditor shall audit the accounts of all 15 |
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| 30 | 30 | | officers of the county annually or upon their retirement 16 |
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| 31 | 31 | | from office. The auditor shall audit, examine and adjust 17 |
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| 32 | 32 | | all accounts, demands, and claims of every kind and 18 SB 889 2 |
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| 33 | 33 | | character presented for payment against the county, and 19 |
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| 34 | 34 | | shall in the auditor's discretion approve to the county 20 |
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| 35 | 35 | | commission of the county all lawful, true, just and legal 21 |
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| 36 | 36 | | accounts, demands and claims of every kind and character 22 |
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| 37 | 37 | | payable out of the county revenue or out of any county funds 23 |
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| 38 | 38 | | before the same shall be allowed and a warrant issued 24 |
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| 39 | 39 | | therefor by the commission. Whenever the auditor t hinks it 25 |
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| 40 | 40 | | necessary to the proper examination of any account, demand 26 |
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| 41 | 41 | | or claim, the auditor may examine the parties, witnesses, 27 |
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| 42 | 42 | | and others on oath or affirmation touching any matter or 28 |
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| 43 | 43 | | circumstance in the examination of such account, demand or 29 |
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| 44 | 44 | | claim before the auditor allows same. The auditor shall not 30 |
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| 45 | 45 | | be personally liable for any cost for any proceeding 31 |
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| 46 | 46 | | instituted against the auditor in the auditor's official 32 |
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| 47 | 47 | | capacity. The auditor shall keep a correct account between 33 |
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| 48 | 48 | | the county and all county and township officers, and shall 34 |
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| 49 | 49 | | examine all records and settlements made by them for and 35 |
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| 50 | 50 | | with the county commission or with each other, and the 36 |
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| 51 | 51 | | auditor shall, whenever the auditor desires, have access to 37 |
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| 52 | 52 | | all books, county records or papers kept by any cou nty or 38 |
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| 53 | 53 | | township officer or road overseer. The auditor shall, 39 |
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| 54 | 54 | | during the first four days of each month, strike a balance 40 |
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| 55 | 55 | | in the case of each county and township officer, showing the 41 |
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| 56 | 56 | | amount of money collected by each, the amount of money due 42 |
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| 57 | 57 | | from each to the county, and the amount of money due from 43 |
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| 58 | 58 | | any source whatever to such office, and the auditor shall 44 |
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| 59 | 59 | | include in such balance any fees that have been returned to 45 |
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| 60 | 60 | | the county commission or to the auditor as unpaid and which 46 |
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| 61 | 61 | | since having been returned have been collected. Upon 47 |
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| 62 | 62 | | request, the auditor shall have access to any document 48 |
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| 63 | 63 | | relating to the accounts of an executor or administrator of 49 SB 889 3 |
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| 64 | 64 | | an estate of a decedent in any proceeding with the public 50 |
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| 65 | 65 | | administrator pursuant to chapter 473. 51 |
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| 66 | 66 | | |
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