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Section A. Section 55.160, RSMo, is repealed and one ne w 1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