COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:4533H.01I Bill No.:HB 1988 Subject:Military Affairs; Veterans; Funerals and Funeral Directors Type:Original Date:February 11, 2024Bill Summary:This proposal modifies provisions relating to the military honor detail
program.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2025FY 2026FY 2027Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2025FY 2026FY 2027MISSOURI
NATIONAL
GUARD TRUST
FUND (0900)
($700,000 to
$775,000)
($840,000 to
$930,000)
($840,000 to
$930,000)
Total Estimated Net
Effect on Other State
Funds
($700,000 to
$775,000)
($840,000 to
$930,000)
($840,000 to
$930,000)
Numbers within parentheses: () indicate costs or losses. L.R. No. 4533H.01I
Bill No. HB 1988
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2025FY 2026FY 2027Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2025FY 2026FY 2027Total Estimated Net
Effect on FTE 000
☒ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☐ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND AFFECTEDFY 2025FY 2026FY 2027Local Government$0$0$0 L.R. No. 4533H.01I
Bill No. HB 1988
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February 11, 2024
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FISCAL ANALYSIS
ASSUMPTION
§41.958 – Military honor detail program
Officials from the Missouri National Guard (MONG) state this proposal would mandate that
veterans service organizations (VSOs) be compensated in the amount of two hundred dollars
($200) for each military honor detail performance.
Currently, VSOs are compensated in the amount of $100 per service. On average, over the past
three fiscal years, VSOs participate in 700 services per month. Using the average number over a
fiscal year, the MONG would expect to annually spend $840,000 from the Missouri National
Guard Trust Fund (0900) to compensate the VSOs (8,400 services * $100). In reality, because
numbers of services fluctuates, the annual expense fluctuates; as recently as FY22, MONG spent
over $930,000 to compensate VSOs. Increasing the compensation to $200 per service would
double the expected expenditure, leading to an estimated annual expense of $1,680,000 -
$1,860,000. The Trust Fund receives funding from the Gaming Commission through a
prescribed formula; therefore, the revenue remains relatively constant over time, while costs to
administer honor details have risen consistently. It is estimated that an additional $840,000 to
$930,000 of General Revenue would need to be appropriated in order to compensate VSOs at the
level required by HB 1988.
Oversight notes the following transfers from the Gaming Commission to the MONG Trust Fund
for year ends 2020 – 2023:
FY 2020 $4,008,032
FY 2021 $4,010,365
FY 2022 $4,010,749
FY 2023 $4,008,842
Per MONG’s 2025 budget request, the MONG estimates that 470,000 veterans currently reside
in Missouri. In FY 23, Missouri Funeral Honor Program coordinated approximately 8,400 and
conducted over 4,280 missions of those missions coordinated. The appropriation (National
Guard Trust Fund) helps ensure that MO deceased military veterans receive proper military
honors.
MONG officials state there is the likelihood of a decreased ability to perform honor details
should the increased expenditure not be supplemented by General Revenue. The money from the
Trust Fund that supports honor detail performance primarily pays for state FTE and VSO
participation. The state FTE are predominantly positions that provide honors at a funeral service.
The Military Funeral Honors program employees provide honors for all Army veterans/retirees L.R. No. 4533H.01I
Bill No. HB 1988
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February 11, 2024
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buried in the state of Missouri. The program sends a minimum two soldier detail; depending on
the military service of the deceased, the program may send up to a 9-soldier detail. VSOs support
funeral services for all branches through activities such as providing a gun salute and the
sounding of “Taps”. Without additional funding, the program will likely have to reduce FTE
expense in order to compensate VSOs. The impact of this is that honors will not be able to be
provided for some veteran funeral services. The program has consistently been able to provide
honors at over 99% of funeral services when requested. It is unknown how much that percentage
could decrease, but could result in over 4,000 service members not receiving honors because
funds are not available to pay VSOs.
Oversight has no information to the contrary. Therefore, Oversight will present the fiscal
impact of this proposal as provided by the MONG and show additional costs to the Missouri
National Guard Trust Fund of $840,000 to $930,000 annually.
Officials from the Department of Public Safety - Missouri Veterans Commission assume the
proposal will have no fiscal impact on their organization. Oversight does not have any
information to the contrary. Therefore, Oversight will reflect a zero impact in the fiscal note.
FISCAL IMPACT – State GovernmentFY 2025
(10 Mo.)
FY 2026FY 2027MISSOURI NATIONAL GUARD
TRUST FUND (0900)
Cost – MONG (§41.958) – increased
funding for military honor detail
program p.3-4
($700,000 to
$775,000)
($840,000 to
$930,000)
($840,000 to
$930,000)
ESTIMATED NET EFFECT ON
THE MISSOURI NATIONAL
GUARD TRUST FUND
($700,000 to
$775,000)
($840,000 to
$930,000)
($840,000 to
$930,000)
FISCAL IMPACT – Local GovernmentFY 2025
(10 Mo.)
FY 2026FY 2027$0$0$0
FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal. L.R. No. 4533H.01I
Bill No. HB 1988
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FISCAL DESCRIPTION
Currently, when requested by the commander of any recognized veterans' organization, military
commander, or by any friend or relative of a deceased person or the director of a funeral home
for any deceased person who served in the Armed Forces of the United States during a time of
war or is otherwise entitled to military honors at the person's burial, internment or memorial
service, the Adjutant General must order the appropriate requested uniformed honor detail to
attend and render the appropriate services or request and coordinate the appropriate detail with a
recognized veterans' organization. The amount paid to the veterans' organizations is determined
by the Adjutant General. This bill removes the authority to determine the amount of
compensation from the Adjutant General and instead makes the amount $200 dollars for each
military honor performance.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space.
SOURCES OF INFORMATION
Department of Public Safety – Missouri Veterans Commission
Missouri National Guard
Julie MorffRoss StropeDirectorAssistant DirectorFebruary 11, 2024February 11, 2024