| 7 | 6 | | ANACT |
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| 8 | 7 | | Torepealsections50.800and50.810,RSMo,andsection50.815asenactedbyhousebillno. |
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| 9 | 8 | | 1606,onehundredfirstgeneralassembly,secondregularsession,section50.815as |
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| 10 | 9 | | enactedbyhousebillno.669,seventy-seventhgeneralassembly,firstregularsession, |
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| 11 | 10 | | section50.820asenactedbyhousebillno.1606,onehundredfirstgeneralassembly, |
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| 12 | 11 | | secondregularsession,section50.820asenactedbyhousebillno.669,seventy- |
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| 13 | 12 | | seventhgeneralassembly,firstregularsession,section105.145asenactedbyhouse |
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| 14 | 13 | | billno.1606,onehundredfirstgeneralassembly,secondregularsession,andsection |
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| 15 | 14 | | 105.145asenactedbysenatebillno.112,ninety-ninthgeneralassembly,firstregular |
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| 16 | 15 | | session,andtoenactinlieuthereofthreenewsectionsrelatingtofinancialstatements |
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| 17 | 16 | | ofcertainlocalgovernments,withpenaltyprovisions. |
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| 18 | 17 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 19 | 18 | | SectionA.Sections50.800and50.810,RSMo,andsection50.815asenactedby |
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| 20 | 19 | | 2housebillno.1606,onehundredfirstgeneralassembly,secondregularsession,section |
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| 21 | 20 | | 350.815asenactedbyhousebillno.669,seventy-seventhgeneralassembly,firstregular |
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| 22 | 21 | | 4session,section50.820asenactedbyhousebillno.1606,onehundredfirstgeneralassembly, |
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| 23 | 22 | | 5secondregularsession,section50.820asenactedbyhousebillno.669,seventy-seventh |
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| 24 | 23 | | 6generalassembly,firstregularsession,section105.145asenactedbyhousebillno.1606,one |
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| 25 | 24 | | 7hundredfirstgeneralassembly,secondregularsession,andsection105.145asenactedby |
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| 26 | 25 | | 8senatebillno.112,ninety-ninthgeneralassembly,firstregularsession,arerepealedandthree |
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| 27 | 26 | | 9newsectionsenactedinlieuthereof,tobeknownassections50.815,50.820,and105.145,to |
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| 28 | 27 | | 10readasfollows: |
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| 29 | 28 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 29 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. [50.815.1.OnorbeforeJunethirtiethofeachyear,thecounty |
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| 31 | 30 | | 2 commissionofeachcountyofthefirst,second,third,orfourthclassification |
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| 32 | 31 | | 3 shall,withtheassistanceofthecountyclerkorotherofficerresponsibleforthe |
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| 33 | 32 | | 4 preparationofthefinancialstatement,prepareandpublishinsomenewspaper |
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| 34 | 33 | | 5 ofgeneralcirculationpublishedinthecounty,asprovidedundersection |
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| 35 | 34 | | 6 493.050,afinancialstatementofthecountyfortheyearendingthepreceding |
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| 36 | 35 | | 7 Decemberthirty-first. |
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| 37 | 36 | | 8 2.Thefinancialstatementshallshowatleastthefollowing: |
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| 38 | 37 | | 9 (1)Asummaryofthereceiptsofeachfundofthecountyfortheyear; |
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| 39 | 38 | | 10 (2)Asummaryofthedisbursementsandtransfersofeachfundofthe |
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| 40 | 39 | | 11 countyfortheyear; |
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| 41 | 40 | | 12 (3)Astatementofthecashbalanceatthebeginningandattheendof |
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| 42 | 41 | | 13 theyearforeachfundofthecounty; |
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| 43 | 42 | | 14 (4)Asummaryofdelinquenttaxesandotherduebillsforeachfundof |
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| 44 | 43 | | 15 thecounty; |
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| 45 | 44 | | 16 (5)Asummaryofwarrantsofeachfundofthecountyoutstandingat |
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| 46 | 45 | | 17 theendoftheyear; |
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| 47 | 46 | | 18 (6)Astatementofbondedindebtedness,ifany,atthebeginningandat |
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| 48 | 47 | | 19 theendoftheyearforeachfundofthecounty; |
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| 49 | 48 | | 20 (7)Astatementofthetaxleviesofeachfundofthecountyforthe |
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| 50 | 49 | | 21 year;and |
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| 51 | 50 | | 22 (8)Thename,office,andcurrentgrossannualsalaryofeachelected |
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| 52 | 51 | | 23 orappointedcountyofficial. |
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| 53 | 52 | | 24 3.Thefinancialstatementneednotshowspecificdisbursements, |
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| 54 | 53 | | 25 warrantsissued,orthenamesofspecificpayeesexcepttocomplywith |
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| 55 | 54 | | 26 subdivision(8)ofsubsection2ofthissection,buteveryindividualwarrant, |
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| 56 | 55 | | 27 voucher,receipt,courtorderandallotheritems,records,documentsandother |
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| 57 | 56 | | 28 informationwhicharenotspecificallyrequiredtoberetainedbytheofficer |
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| 58 | 57 | | 29 havinginitialchargethereofshallbefiledonorbeforethedateofpublication |
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| 59 | 58 | | 30 ofthefinancialstatementprescribedbysubsection1ofthissectioninthe |
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| 60 | 59 | | 31 officeofthecountyclerk.Thecountyclerkorotherofficerresponsibleforthe |
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| 61 | 60 | | 32 preparationofthefinancialstatementshallpreservethesame,shallprovidean |
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| 62 | 61 | | 33 electroniccopyofthedatausedtocreatethefinancialstatementwithout |
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| 63 | 62 | | 34 chargetoanynewspaperrequestingacopyofsuchdata,andshallcausethe |
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| 64 | 63 | | 35 sametobeavailableforinspectionduringnormalbusinesshoursonthe |
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| 65 | 64 | | 36 requestofanyperson,foraperiodoffiveyearsfollowingthedateoffilingin |
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| 66 | 65 | | 37 hisorheroffice,afterwhichfive-yearperiodtheserecordsmaybedisposedof |
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| 67 | 66 | | 38 accordingtolawunlesstheyarethesubjectofalegalsuitpendingatthe |
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| 68 | 67 | | 39 expirationofthatperiod. |
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| 69 | 68 | | 40 4.Attheendofthefinancialstatement,eachcommissionerofthe |
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| 70 | 69 | | 41 countycommissionandthecountyclerkshallsignandappendthefollowing |
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| 71 | 70 | | 42 certificate: |
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| 72 | 71 | | 43 We,_________,_________,and_________,dulyelected |
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| 73 | 72 | | 44 commissionersofthecountycommissionof_________County, |
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| 74 | 73 | | 45 Missouri,andI,__________________,countyclerkofthatcounty, |
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| 75 | 74 | | 46 certifythattheaboveandforegoingisacompleteandcorrectstatement |
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| 76 | 75 | | 47 ofeveryitemofinformationrequiredinsection50.815fortheyear |
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| 77 | 76 | | 48 endingDecember31,20_________,andwehavecheckedevery |
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| 78 | 77 | | HB352 2 49 receiptfromeverysourceandeverydisbursementofeverykindandto |
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| 79 | 78 | | 50 whomandforwhateachdisbursementwasmade,andeachreceiptand |
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| 80 | 79 | | 51 disbursementisaccuratelyincludedintheaboveandforegoingtotals. |
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| 81 | 80 | | 52 (Ifforanyreasoncompleteandaccurateinformationisnotgiventhe |
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| 82 | 81 | | 53 followingshallbeaddedtothecertificate.)Exceptions:theabove |
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| 83 | 82 | | 54 reportisincompletebecauseproperinformationwasnotavailablein |
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| 84 | 83 | | 55 thefollowingrecords_________whichareinthekeepingofthe |
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| 85 | 84 | | 56 followingofficerorofficers_________. |
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| 86 | 85 | | 57 Date_________ |
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| 87 | 86 | | 58 __________________ |
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| 88 | 87 | | 59 __________________ |
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| 89 | 88 | | 60 __________________ |
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| 90 | 89 | | 61 Commissioners,CountyCommission |
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| 91 | 90 | | 62 _________________ |
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| 92 | 91 | | 63 _ |
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| 93 | 92 | | 64 CountyClerk |
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| 94 | 93 | | 65 5.Anypersonfalselycertifyingtoanyfactcoveredbythecertificateis |
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| 95 | 94 | | 66 liableonhisorherbondandisguiltyofamisdemeanorand,onconviction |
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| 96 | 95 | | 67 thereof,shallbepunishedbyafineofnotlessthantwohundreddollarsor |
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| 97 | 96 | | 68 morethanonethousanddollars,orbyconfinementinthecountyjailfora |
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| 98 | 97 | | 69 periodofnotlessthanthirtydaysnormorethansixmonths,orbybothsuch |
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| 99 | 98 | | 70 fineandconfinement.Anypersonchargedwithpreparingthefinancialreport |
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| 100 | 99 | | 71 whowillfullyorknowinglymakesafalsereportofanyrecordis,inadditionto |
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| 101 | 100 | | 72 thepenaltiesotherwiseprovidedforinthissection,guiltyofafelony,and |
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| 102 | 101 | | 73 uponconvictionthereofshallbesentencedtoimprisonmentbythedepartment |
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| 103 | 102 | | 74 ofcorrectionsforatermofnotlessthantwoyearsnormorethanfiveyears.] |
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| 104 | 103 | | 50.815.1.Onorbefore[thefirstMondayinMarch] Junethirtiethofeachyear,the |
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| 105 | 104 | | 2countycommissionofeachcountyofthefirst[classnothavingacharterformof |
|---|
| 106 | 105 | | 3government], second,third,orfourthclassificationshall,withtheassistanceofthecounty |
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| 107 | 106 | | 4clerkorotherofficerresponsibleforthepreparationofthefinancialstatement, prepare |
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| 108 | 107 | | 5andpublishinsomenewspaperofgeneralcirculationpublishedinthecounty, asprovided |
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| 109 | 108 | | 6undersection493.050,afinancialstatementofthecountyfortheyearendingthepreceding |
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| 110 | 109 | | 7Decemberthirty-first. |
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| 111 | 110 | | 8 2.Thefinancialstatementshallshowatleastthefollowing: |
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| 112 | 111 | | 9 (1)Asummaryofthereceiptsofeachfundofthecountyfortheyear; |
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| 113 | 112 | | 10 (2)Asummaryofthedisbursementsandtransfersofeachfundofthecountyforthe |
|---|
| 114 | 113 | | 11year; |
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| 115 | 114 | | 12 (3)Astatementofthecashbalanceatthebeginningandattheendoftheyearfor |
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| 116 | 115 | | 13eachfundofthecounty; |
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| 117 | 116 | | 14 (4)Asummaryofdelinquenttaxesandotherduebillsforeachfundofthecounty; |
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| 118 | 117 | | HB352 3 15 (5)Asummaryofwarrantsofeachfundofthecountyoutstandingattheendofthe |
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| 119 | 118 | | 16year; |
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| 120 | 119 | | 17 (6)Astatementofbondedindebtedness,ifany,atthebeginningandattheendofthe |
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| 121 | 120 | | 18yearforeachfundofthecounty;[and] |
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| 122 | 121 | | 19 (7)Astatementofthetaxleviesofeachfundofthecountyfortheyear;and |
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| 123 | 122 | | 20 (8)Thename,office,andcurrentgrossannualsalaryofeachelectedor |
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| 124 | 123 | | 21appointedcountyofficial. |
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| 125 | 124 | | 22 3.Thefinancialstatementneednotshowspecificdisbursements,warrantsissued,or |
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| 126 | 125 | | 23thenamesofspecificpayeesexcepttocomplywithsubdivision(8)ofsubsection2ofthis |
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| 127 | 126 | | 24section, buteveryindividualwarrant,voucher,receipt,courtorderandallotheritems, |
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| 128 | 127 | | 25records,documentsandotherinformationwhicharenotspecificallyrequiredtoberetained |
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| 129 | 128 | | 26bytheofficerhavinginitialchargethereof[andwhichwouldberequiredtobeincludedinor |
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| 130 | 129 | | 27toconstructafinancialstatementintheformprescribedforothercountiesbysection50.800] |
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| 131 | 130 | | 28shallbefiledonorbeforethedateofpublicationofthefinancialstatementprescribedby |
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| 132 | 131 | | 29subsection1ofthissectionintheofficeofthecountyclerk[, and].Thecountyclerkorother |
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| 133 | 132 | | 30officerresponsibleforthepreparationofthefinancialstatementshallpreservethesame, |
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| 134 | 133 | | 31shallprovideanelectroniccopyofthedatausedtocreatethefinancialstatement |
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| 135 | 134 | | 32withoutchargetoanynewspaperrequestingacopyofsuchdata,andshallcausethesame |
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| 136 | 135 | | 33tobeavailableforinspectionduringnormalbusinesshoursontherequestofanyperson,fora |
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| 137 | 136 | | 34periodoffiveyearsfollowingthedateoffilinginhisorheroffice,afterwhichfive-year |
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| 138 | 137 | | 35periodtheserecordsmaybedisposedofaccordingtolawunlesstheyarethesubjectofalegal |
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| 139 | 138 | | 36suitpendingattheexpirationofthatperiod. |
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| 140 | 139 | | 37 4.Attheendofthefinancialstatement,eachcommissionerofthecountycommission |
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| 141 | 140 | | 38andthecountyclerkshallsignandappendthefollowingcertificate: |
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| 142 | 141 | | 39 We,______,______,and______,dulyelectedcommissionersofthe |
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| 143 | 142 | | 40 countycommissionof______County,Missouri,andI,____________, |
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| 144 | 143 | | 41 countyclerkofthatcounty,certifythattheaboveandforegoingisa |
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| 145 | 144 | | 42 completeandcorrectstatementofeveryitemofinformationrequired |
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| 146 | 145 | | 43 insection50.815fortheyearendingDecember31,[19]20______,and |
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| 147 | 146 | | 44 wehavecheckedeveryreceiptfromeverysourceandevery |
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| 148 | 147 | | 45 disbursementofeverykindandtowhomandforwhateach |
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| 149 | 148 | | 46 disbursementwasmade,andeachreceiptanddisbursementis |
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| 150 | 149 | | 47 accuratelyincludedintheaboveandforegoingtotals.(Ifforanyreason |
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| 151 | 150 | | 48 completeandaccurateinformationisnotgiventhefollowingshallbe |
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| 152 | 151 | | 49 addedtothecertificate.)Exceptions:theabovereportisincomplete |
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| 153 | 152 | | 50 becauseproperinformationwasnotavailableinthefollowingrecords |
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| 154 | 153 | | HB352 4 51 ______whichareinthekeepingofthefollowingofficerorofficers__ |
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| 155 | 154 | | 52 ____. |
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| 156 | 155 | | 53 Date______ |
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| 157 | 156 | | 54 _______________ |
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| 158 | 157 | | 55 _______________ |
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| 159 | 158 | | 56 _______________ |
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| 160 | 159 | | 57 Commissioners,CountyCommission |
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| 161 | 160 | | 58 _______________ |
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| 162 | 161 | | 59 CountyClerk |
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| 163 | 162 | | 60 5.Anypersonfalselycertifyingtoanyfactcoveredbythecertificateisliableonhis |
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| 164 | 163 | | 61orherbondandisguiltyofamisdemeanorand,onconvictionthereof,shallbepunishedbya |
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| 165 | 164 | | 62fineofnotlessthantwohundreddollarsormorethanonethousanddollars,orby |
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| 166 | 165 | | 63confinementinthecountyjailforaperiodofnotlessthanthirtydaysnormorethansix |
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| 167 | 166 | | 64months,orbybothsuchfineandconfinement.Anypersonchargedwithpreparingthe |
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| 168 | 167 | | 65financialreportwhowillfullyorknowinglymakesafalsereportofanyrecordis,inaddition |
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| 169 | 168 | | 66tothepenaltiesotherwiseprovidedforinthissection,guiltyofafelony,anduponconviction |
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| 170 | 169 | | 67thereofshallbesentencedtoimprisonmentbythedivisionofcorrectionsforatermofnotless |
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| 171 | 170 | | 68thantwoyearsnormorethanfiveyears. |
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| 172 | 171 | | 69 [6.Theprovisionsofsections50.800and50.810donotapplytocountiesofthefirst |
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| 173 | 172 | | 70classnothavingacharterformofgovernment,exceptasprovidedinsubsection3ofthis |
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| 174 | 173 | | 71section.] |
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| 175 | 174 | | [50.820.1.Thestatementrequiredbysection50.815shallbesetin |
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| 176 | 175 | | 2 thestandardcolumnwidthmeasurewhichwilltaketheleastspaceandthe |
|---|
| 177 | 176 | | 3 publishershallfiletwoproofsofpublicationwiththecountycommissionand |
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| 178 | 177 | | 4 thecommissionshallforwardoneprooftothestateauditorandshallfilethe |
|---|
| 179 | 178 | | 5 otherintheofficeofthecommission.Asrequiredundersection493.025,a |
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| 180 | 179 | | 6 newspaperpublishingthestatementshallchargeandreceivenomorethanits |
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| 181 | 180 | | 7 regularlocalclassifiedadvertisingrate,whichshallbetherateonthe |
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| 182 | 181 | | 8 newspaper'srateschedulethatwasofferedtothepublicthirtydaysbeforethe |
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| 183 | 182 | | 9 publicationofthestatement.Thecountycommissionshallpaythepublisher |
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| 184 | 183 | | 10 uponthefilingofproofofpublicationwiththecommission.After |
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| 185 | 184 | | 11 verification,thestateauditorshallnotifythecommissionthatproofof |
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| 186 | 185 | | 12 publicationhasbeenreceivedandthatitcomplieswiththerequirementsof |
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| 187 | 186 | | 13 thissection. |
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| 188 | 187 | | 14 2.Thestatementshallbespreadontherecordofthecommissionand |
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| 189 | 188 | | 15 forthispurposethepublishershallberequiredtofurnishthecommissionwith |
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| 190 | 189 | | 16 atleasttwocopiesofthestatementwhichmaybeplacedintherecord. |
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| 191 | 190 | | 17 3.Thestateauditorshallnotifythecountytreasurerimmediatelyof |
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| 192 | 191 | | 18 thereceiptoftheproofofpublicationofthestatement.Afterthefirstdayof |
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| 193 | 192 | | 19 Julyofeachyearthecountytreasurershallnotpayorenterforprotestany |
|---|
| 194 | 193 | | HB352 5 20 warrantforthepayofanyofthecountycommissionuntilnoticeisreceived |
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| 195 | 194 | | 21 fromthestateauditorthattherequiredproofofpublicationhasbeenfiled. |
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| 196 | 195 | | 22 4.Thestateauditorshallpreparesampleformsforfinancialstatements |
|---|
| 197 | 196 | | 23 requiredbysection50.815andshallprovidethesametothecountyclerkof |
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| 198 | 197 | | 24 eachcountyofthefirst,second,third,orfourthclassificationinthisstate,but |
|---|
| 199 | 198 | | 25 failureoftheauditortosupplysuchformsshallnotinanywayexcuseany |
|---|
| 200 | 199 | | 26 personfromtheperformanceofanydutyimposedbythissectionorbysection |
|---|
| 201 | 200 | | 27 50.815.Ifanycountyofficerfails,neglects,orrefusestocomplywiththe |
|---|
| 202 | 201 | | 28 provisionsofthissectionorsection50.815,thecountyofficershall,in |
|---|
| 203 | 202 | | 29 additiontootherpenaltiesprovidedbylaw,beliableonhisorherofficialbond |
|---|
| 204 | 203 | | 30 forderelictionofduty.] |
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| 205 | 204 | | 50.820.1.Thestatementrequiredbysection50.815shallbesetinthestandard |
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| 206 | 205 | | 2columnwidthmeasurewhichwilltaketheleastspaceandthepublishershallfiletwoproofs |
|---|
| 207 | 206 | | 3ofpublicationwiththecountycommissionandthecommissionshallforwardoneprooftothe |
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| 208 | 207 | | 4stateauditorandshallfiletheotherintheofficeofthecommission.Asrequiredunder |
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| 209 | 208 | | 5section493.025,anewspaperpublishingthestatementshallchargeandreceivenomore |
|---|
| 210 | 209 | | 6thanitsregularlocalclassifiedadvertisingrate,whichshallbetherateonthe |
|---|
| 211 | 210 | | 7newspaper'srateschedulethatwasofferedtothepublicthirtydaysbeforethe |
|---|
| 212 | 211 | | 8publicationofthestatement.Thecountycommissionshall[not]paythepublisher[until] |
|---|
| 213 | 212 | | 9uponthefilingofproofofpublication[isfiled] withthecommission[and]. After |
|---|
| 214 | 213 | | 10verification,thestateauditor[notifies] shallnotifythecommissionthatproofofpublication |
|---|
| 215 | 214 | | 11hasbeenreceivedandthatitcomplieswiththerequirementsofthissection. |
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| 216 | 215 | | 12 2.Thestatementshallbespreadontherecordofthecommissionandforthispurpose |
|---|
| 217 | 216 | | 13thepublishershallberequiredtofurnishthecommissionwithatleasttwocopiesofthe |
|---|
| 218 | 217 | | 14statementwhichmaybe[pastedon]placedintherecord. |
|---|
| 219 | 218 | | 15 3.Thestateauditorshallnotifythecountytreasurerimmediatelyofthereceiptofthe |
|---|
| 220 | 219 | | 16proofofpublicationofthestatement.Afterthefirstdayof[April] Julyofeachyearthe |
|---|
| 221 | 220 | | 17countytreasurershallnotpayorenterforprotestanywarrantforthepayofanyofthecounty |
|---|
| 222 | 221 | | 18commissionuntilnoticeisreceivedfromthestateauditorthattherequiredproofof |
|---|
| 223 | 222 | | 19publicationhasbeenfiled.[Anycountytreasurerpayingorenteringforprotestanywarrant |
|---|
| 224 | 223 | | 20foranycommissionerofthecountycommissionpriortothereceiptofsuchnoticefromthe |
|---|
| 225 | 224 | | 21stateauditorshallbeliablethereforonhisofficialbond.] |
|---|
| 226 | 225 | | 22 4.Thestateauditorshallpreparesampleformsforfinancialstatementsrequiredby |
|---|
| 227 | 226 | | 23section50.815andshall[mail] providethesametothecountyclerkofeachcountyofthe |
|---|
| 228 | 227 | | 24first[classnothavingacharterformofgovernment], second,third,orfourthclassification |
|---|
| 229 | 228 | | 25inthisstate,butfailureoftheauditortosupplysuchformsshallnotinanywayexcuseany |
|---|
| 230 | 229 | | 26personfromtheperformanceofanydutyimposedbythissectionorbysection50.815.Ifany |
|---|
| 231 | 230 | | 27countyofficerfails,neglects,orrefusestocomplywiththeprovisionsofthissectionor |
|---|
| 232 | 231 | | HB352 6 28section50.815[he],thecountyofficershall,inadditiontootherpenaltiesprovidedbylaw, |
|---|
| 233 | 232 | | 29beliableonhisorherofficialbondforderelictionofduty. |
|---|
| 234 | 233 | | [105.145.1.Thefollowingdefinitionsshallbeappliedtotheterms |
|---|
| 235 | 234 | | 2 usedinthissection: |
|---|
| 236 | 235 | | 3 (1)"Governingbody",theboard,body,orpersonsinwhichthepowers |
|---|
| 237 | 236 | | 4 ofapoliticalsubdivisionasabodycorporate,orotherwise,arevested; |
|---|
| 238 | 237 | | 5 (2)"Politicalsubdivision",anyagencyorunitofthisstate,except |
|---|
| 239 | 238 | | 6 countiesandschooldistricts,whichnowis,orhereaftershallbe,authorizedto |
|---|
| 240 | 239 | | 7 levytaxesorempoweredtocausetaxestobelevied. |
|---|
| 241 | 240 | | 8 2.Thegoverningbodyofeachpoliticalsubdivisioninthestateshall |
|---|
| 242 | 241 | | 9 causetobepreparedanannualreportofthefinancialtransactionsofthe |
|---|
| 243 | 242 | | 10 politicalsubdivisioninsuchsummaryformasthestateauditorshallprescribe |
|---|
| 244 | 243 | | 11 byrule,exceptthattheannualreportofpoliticalsubdivisionswhosecash |
|---|
| 245 | 244 | | 12 receiptsforthereportingperiodaretenthousanddollarsorlessshallonlybe |
|---|
| 246 | 245 | | 13 requiredtocontainthecashbalanceatthebeginningofthereportingperiod,a |
|---|
| 247 | 246 | | 14 summaryofcashreceipts,asummaryofcashdisbursementsandthecash |
|---|
| 248 | 247 | | 15 balanceattheendofthereportingperiod. |
|---|
| 249 | 248 | | 16 3.Withinsuchtimefollowingtheendofthefiscalyearasthestate |
|---|
| 250 | 249 | | 17 auditorshallprescribebyrule,thegoverningbodyofeachpolitical |
|---|
| 251 | 250 | | 18 subdivisionshallcauseacopyoftheannualfinancialreporttoberemitted |
|---|
| 252 | 251 | | 19 tothestateauditor. |
|---|
| 253 | 252 | | 20 4.Thestateauditorshallimmediatelyonreceiptofeachfinancial |
|---|
| 254 | 253 | | 21 reportacknowledgethereceiptofthereport. |
|---|
| 255 | 254 | | 22 5.Inanyfiscalyearnomemberofthegoverningbodyofanypolitical |
|---|
| 256 | 255 | | 23 subdivisionofthestateshallreceiveanycompensationorpaymentof |
|---|
| 257 | 256 | | 24 expensesaftertheendofthetimewithinwhichthefinancialstatementofthe |
|---|
| 258 | 257 | | 25 politicalsubdivisionisrequiredtobefiledwiththestateauditoranduntilsuch |
|---|
| 259 | 258 | | 26 timeasthenoticefromthestateauditorofthefilingoftheannualfinancial |
|---|
| 260 | 259 | | 27 reportforthefiscalyearhasbeenreceived. |
|---|
| 261 | 260 | | 28 6.Thestateauditorshallpreparesampleformsforfinancialreports |
|---|
| 262 | 261 | | 29 andshallmailthesametothepoliticalsubdivisionsofthestate.Failureofthe |
|---|
| 263 | 262 | | 30 auditortosupplysuchformsshallnotinanywayexcuseanypersonfromthe |
|---|
| 264 | 263 | | 31 performanceofanydutyimposedbythissection. |
|---|
| 265 | 264 | | 32 7.Allreportsorfinancialstatementshereinabovementionedshallbe |
|---|
| 266 | 265 | | 33 consideredtobepublicrecords. |
|---|
| 267 | 266 | | 34 8.Theprovisionsofthissectionapplytotheboardofdirectorsof |
|---|
| 268 | 267 | | 35 everytransportationdevelopmentdistrictorganizedundersections238.200to |
|---|
| 269 | 268 | | 36 238.275. |
|---|
| 270 | 269 | | 37 9.Anypoliticalsubdivisionthatfailstotimelysubmitacopyofthe |
|---|
| 271 | 270 | | 38 annualfinancialstatementtothestateauditorshallbesubjecttoafineoffive |
|---|
| 272 | 271 | | 39 hundreddollarsperday. |
|---|
| 273 | 272 | | 40 10.Thestateauditorshallreportanyviolationofsubsection9ofthis |
|---|
| 274 | 273 | | 41 sectiontothedepartmentofrevenue.Uponnotificationfromthestate |
|---|
| 275 | 274 | | 42 auditor'sofficethatapoliticalsubdivisionfailedtotimelysubmitacopyofthe |
|---|
| 276 | 275 | | 43 annualfinancialstatement,thedepartmentofrevenueshallnotifysuch |
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| 277 | 276 | | 44 politicalsubdivisionbycertifiedmailthatthestatementhasnotbeenreceived. |
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| 278 | 277 | | 45 Suchnoticeshallclearlysetforththefollowing: |
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| 279 | 278 | | HB352 7 46 (1)Thenameofthepoliticalsubdivision; |
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| 280 | 279 | | 47 (2)Thatthepoliticalsubdivisionshallbesubjecttoafineoffive |
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| 281 | 280 | | 48 hundreddollarsperdayifthepoliticalsubdivisiondoesnotsubmitacopyof |
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| 282 | 281 | | 49 theannualfinancialstatementtothestateauditor'sofficewithinthirtydays |
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| 283 | 282 | | 50 fromthepostmarkeddatestampedonthecertifiedmailenvelope; |
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| 284 | 283 | | 51 (3)Thatthefinewillbeenforcedandcollectedasprovidedunder |
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| 285 | 284 | | 52 subsection11ofthissection;and |
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| 286 | 285 | | 53 (4)Thatthefinewillbeginaccruingonthethirty-firstdayfromthe |
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| 287 | 286 | | 54 postmarkeddatestampedonthecertifiedmailenvelopeandwillcontinueto |
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| 288 | 287 | | 55 accrueuntilthestateauditor'sofficereceivesacopyofthefinancialstatement. |
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| 289 | 288 | | 56 |
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| 290 | 289 | | 57 Intheeventacopyoftheannualfinancialstatementisreceivedwithinsuch |
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| 291 | 290 | | 58 thirty-dayperiod,nofineshallaccrueorbeimposed.Thestateauditorshall |
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| 292 | 291 | | 59 reportreceiptofthefinancialstatementtothedepartmentofrevenuewithin |
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| 293 | 292 | | 60 tenbusinessdays.Failureofthepoliticalsubdivisiontosubmittherequired |
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| 294 | 293 | | 61 annualfinancialstatementwithinsuchthirty-dayperiodshallcausethefineto |
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| 295 | 294 | | 62 becollectedasprovidedundersubsection11ofthissection. |
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| 296 | 295 | | 63 11.Thedepartmentofrevenuemaycollectthefineauthorizedunder |
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| 297 | 296 | | 64 theprovisionsofsubsection9ofthissectionbyoffsettinganysalesorusetax |
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| 298 | 297 | | 65 distributionsduetothepoliticalsubdivision.Thedirectorofrevenueshall |
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| 299 | 298 | | 66 retaintwopercentforthecostofsuchcollection.Theremainingrevenues |
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| 300 | 299 | | 67 collectedfromsuchviolationsshallbedistributedannuallytotheschoolsof |
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| 301 | 300 | | 68 thecountyinthesamemannerthatproceedsforallpenalties,forfeitures,and |
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| 302 | 301 | | 69 finescollectedforanybreachofthepenallawsofthestatearedistributed. |
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| 303 | 302 | | 70 12.Anypoliticalsubdivisionthathasgrossrevenuesoflessthanfive |
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| 304 | 303 | | 71 thousanddollarsorthathasnotleviedorcollectedtaxesinthefiscalyearfor |
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| 305 | 304 | | 72 whichtheannualfinancialstatementwasnottimelyfiledshallnotbesubject |
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| 306 | 305 | | 73 tothefineauthorizedinthissection. |
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| 307 | 306 | | 74 13.Ifafailuretotimelysubmittheannualfinancialstatementisthe |
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| 308 | 307 | | 75 resultoffraudorotherillegalconductbyanemployeeorofficerofthe |
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| 309 | 308 | | 76 politicalsubdivision,thepoliticalsubdivisionshallnotbesubjecttoafine |
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| 310 | 309 | | 77 authorizedunderthissectionifthestatementisfiledwithinthirtydaysofthe |
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| 311 | 310 | | 78 discoveryofthefraudorillegalconduct.Ifafineisassessedandpaidpriorto |
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| 312 | 311 | | 79 thefilingofthestatement,thedepartmentofrevenueshallrefundthefine |
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| 313 | 312 | | 80 uponnotificationfromthepoliticalsubdivision. |
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| 314 | 313 | | 81 14.Ifapoliticalsubdivisionhasanoutstandingbalanceforfinesor |
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| 315 | 314 | | 82 penaltiesatthetimeitfilesitsfirstannualfinancialstatementafterJanuary1, |
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| 316 | 315 | | 83 2023,thedirectorofrevenueshallmakeaone-timedownwardadjustmentto |
|---|
| 317 | 316 | | 84 suchoutstandingbalanceinanamountthatreducestheoutstandingbalanceby |
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| 318 | 317 | | 85 nolessthanninetypercent. |
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| 319 | 318 | | 86 15.Thedirectorofrevenueshallhavetheauthoritytomakeaone-time |
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| 320 | 319 | | 87 downwardadjustmenttoanyoutstandingpenaltyimposedunderthissection |
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| 321 | 320 | | 88 onapoliticalsubdivisionifthedirectordeterminesthefineisuncollectable. |
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| 322 | 321 | | 89 Thedirectorofrevenuemayprescriberulesandregulationsnecessarytocarry |
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| 323 | 322 | | 90 outtheprovisionsofthissubsection.Anyruleorportionofarule,asthatterm |
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| 324 | 323 | | 91 isdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedin |
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| 325 | 324 | | 92 thissectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoall |
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| 326 | 325 | | 93 oftheprovisionsofchapter536and,ifapplicable,section536.028.This |
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| 327 | 326 | | HB352 8 94 sectionandchapter536arenonseverableandifanyofthepowersvestedwith |
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| 328 | 327 | | 95 thegeneralassemblypursuanttochapter536toreview,todelaytheeffective |
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| 329 | 328 | | 96 date,ortodisapproveandannularulearesubsequentlyheldunconstitutional, |
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| 330 | 329 | | 97 thenthegrantofrulemakingauthorityandanyruleproposedoradoptedafter |
|---|
| 331 | 330 | | 98 August28,2022,shallbeinvalidandvoid.] |
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| 332 | 331 | | 105.145.1.Thefollowingdefinitionsshallbeappliedtothetermsusedinthis |
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| 333 | 332 | | 2section: |
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| 334 | 333 | | 3 (1)"Governingbody",theboard,body,orpersonsinwhichthepowersofapolitical |
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| 335 | 334 | | 4subdivisionasabodycorporate,orotherwise,arevested; |
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| 336 | 335 | | 5 (2)"Politicalsubdivision",anyagencyorunitofthisstate,exceptcountiesandschool |
|---|
| 337 | 336 | | 6districts,whichnowis,orhereaftershallbe,authorizedtolevytaxesorempoweredtocause |
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| 338 | 337 | | 7taxestobelevied. |
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| 339 | 338 | | 8 2.Thegoverningbodyofeachpoliticalsubdivisioninthestateshallcausetobe |
|---|
| 340 | 339 | | 9preparedanannualreportofthefinancialtransactionsofthepoliticalsubdivisioninsuch |
|---|
| 341 | 340 | | 10summaryformasthestateauditorshallprescribebyrule,exceptthattheannualreportof |
|---|
| 342 | 341 | | 11politicalsubdivisionswhosecashreceiptsforthereportingperiodaretenthousanddollarsor |
|---|
| 343 | 342 | | 12lessshallonlyberequiredtocontainthecashbalanceatthebeginningofthereportingperiod, |
|---|
| 344 | 343 | | 13asummaryofcashreceipts,asummaryofcashdisbursementsandthecashbalanceattheend |
|---|
| 345 | 344 | | 14ofthereportingperiod. |
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| 346 | 345 | | 15 3.Withinsuchtimefollowingtheendofthefiscalyearasthestateauditorshall |
|---|
| 347 | 346 | | 16prescribebyrule,thegoverningbodyofeachpoliticalsubdivisionshallcauseacopyofthe |
|---|
| 348 | 347 | | 17annualfinancialreporttoberemittedtothestateauditor. |
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| 349 | 348 | | 18 4.Thestateauditorshallimmediatelyonreceiptofeachfinancialreportacknowledge |
|---|
| 350 | 349 | | 19thereceiptofthereport. |
|---|
| 351 | 350 | | 20 5.Inanyfiscalyearnomemberofthegoverningbodyofanypoliticalsubdivisionof |
|---|
| 352 | 351 | | 21thestateshallreceiveanycompensationorpaymentofexpensesaftertheendofthetime |
|---|
| 353 | 352 | | 22withinwhichthefinancialstatementofthepoliticalsubdivisionisrequiredtobefiledwith |
|---|
| 354 | 353 | | 23thestateauditoranduntilsuchtimeasthenoticefromthestateauditorofthefilingofthe |
|---|
| 355 | 354 | | 24annualfinancialreportforthefiscalyearhasbeenreceived. |
|---|
| 356 | 355 | | 25 6.Thestateauditorshallpreparesampleformsforfinancialreportsandshallmailthe |
|---|
| 357 | 356 | | 26sametothepoliticalsubdivisionsofthestate.Failureoftheauditortosupplysuchforms |
|---|
| 358 | 357 | | 27shallnotinanywayexcuseanypersonfromtheperformanceofanydutyimposedbythis |
|---|
| 359 | 358 | | 28section. |
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| 360 | 359 | | 29 7.Allreportsorfinancialstatementshereinabovementionedshallbeconsideredtobe |
|---|
| 361 | 360 | | 30publicrecords. |
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| 362 | 361 | | 31 8.Theprovisionsofthissectionapplytotheboardofdirectorsofevery |
|---|
| 363 | 362 | | 32transportationdevelopmentdistrictorganizedundersections238.200to238.275. |
|---|
| 364 | 363 | | HB352 9 33 9.Anypoliticalsubdivisionthatfailstotimelysubmitacopyoftheannualfinancial |
|---|
| 365 | 364 | | 34statementtothestateauditorshallbesubjecttoafineoffivehundreddollarsperday. |
|---|
| 366 | 365 | | 35 10.Thestateauditorshallreportanyviolationofsubsection9ofthissectiontothe |
|---|
| 367 | 366 | | 36departmentofrevenue.Uponnotificationfromthestateauditor'sofficethatapolitical |
|---|
| 368 | 367 | | 37subdivisionfailedtotimelysubmitacopyoftheannualfinancialstatement,thedepartmentof |
|---|
| 369 | 368 | | 38revenueshallnotifysuchpoliticalsubdivisionbycertifiedmailthatthestatementhasnot |
|---|
| 370 | 369 | | 39beenreceived.Suchnoticeshallclearlysetforththefollowing: |
|---|
| 371 | 370 | | 40 (1)Thenameofthepoliticalsubdivision; |
|---|
| 372 | 371 | | 41 (2)Thatthepoliticalsubdivisionshallbesubjecttoafineoffivehundreddollarsper |
|---|
| 373 | 372 | | 42dayifthepoliticalsubdivisiondoesnotsubmitacopyoftheannualfinancialstatementtothe |
|---|
| 374 | 373 | | 43stateauditor'sofficewithinthirtydaysfromthepostmarkeddatestampedonthecertified |
|---|
| 375 | 374 | | 44mailenvelope; |
|---|
| 376 | 375 | | 45 (3)Thatthefinewillbeenforcedandcollectedasprovidedundersubsection11of |
|---|
| 377 | 376 | | 46thissection;and |
|---|
| 378 | 377 | | 47 (4)Thatthefinewillbeginaccruingonthethirty-firstdayfromthepostmarkeddate |
|---|
| 379 | 378 | | 48stampedonthecertifiedmailenvelopeandwillcontinuetoaccrueuntilthestateauditor's |
|---|
| 380 | 379 | | 49officereceivesacopyofthefinancialstatement. |
|---|
| 381 | 380 | | 50 |
|---|
| 382 | 381 | | 51Intheeventacopyoftheannualfinancialstatementisreceivedwithinsuchthirty-dayperiod, |
|---|
| 383 | 382 | | 52nofineshallaccrueorbeimposed.Thestateauditorshallreportreceiptofthefinancial |
|---|
| 384 | 383 | | 53statementtothedepartmentofrevenuewithintenbusinessdays.Failureofthepolitical |
|---|
| 385 | 384 | | 54subdivisiontosubmittherequiredannualfinancialstatementwithinsuchthirty-dayperiod |
|---|
| 386 | 385 | | 55shallcausethefinetobecollectedasprovidedundersubsection11ofthissection. |
|---|
| 387 | 386 | | 56 11.Thedepartmentofrevenuemaycollectthefineauthorizedundertheprovisionsof |
|---|
| 388 | 387 | | 57subsection9ofthissectionbyoffsettinganysalesorusetaxdistributionsduetothepolitical |
|---|
| 389 | 388 | | 58subdivision.Thedirectorofrevenueshallretaintwopercentforthecostofsuchcollection. |
|---|
| 390 | 389 | | 59Theremainingrevenuescollectedfromsuchviolationsshallbedistributedannuallytothe |
|---|
| 391 | 390 | | 60schoolsofthecountyinthesamemannerthatproceedsforallpenalties,forfeitures,andfines |
|---|
| 392 | 391 | | 61collectedforanybreachofthepenallawsofthestatearedistributed. |
|---|
| 393 | 392 | | 62 12.Any[transportationdevelopmentdistrictorganizedundersections238.200to |
|---|
| 394 | 393 | | 63238.275having] politicalsubdivisionthathasgrossrevenuesoflessthanfivethousand |
|---|
| 395 | 394 | | 64dollarsorthathasnotleviedorcollectedsalesorusetaxesinthefiscalyearforwhichthe |
|---|
| 396 | 395 | | 65annualfinancialstatementwasnottimelyfiledshallnotbesubjecttothefineauthorizedin |
|---|
| 397 | 396 | | 66thissection. |
|---|
| 398 | 397 | | 67 13.Ifafailuretotimelysubmittheannualfinancialstatementistheresultof |
|---|
| 399 | 398 | | 68fraudorotherillegalconductbyanemployeeorofficerofthepoliticalsubdivision,the |
|---|
| 400 | 399 | | 69politicalsubdivisionshallnotbesubjecttoafineauthorizedunderthissectionifthe |
|---|
| 401 | 400 | | HB352 10 70statementisfiledwithinthirtydaysofthediscoveryofthefraudorillegalconduct.Ifa |
|---|
| 402 | 401 | | 71fineisassessedandpaidpriortothefilingofthestatement,thedepartmentofrevenue |
|---|
| 403 | 402 | | 72shallrefundthefineuponnotificationfromthepoliticalsubdivision. |
|---|
| 404 | 403 | | 73 14.Ifapoliticalsubdivisionhasanoutstandingbalanceforfinesorpenaltiesat |
|---|
| 405 | 404 | | 74thetimeitfilesitsfirstannualfinancialstatementafterAugust28,2025,thedirectorof |
|---|
| 406 | 405 | | 75revenueshallmakeaone-timedownwardadjustmenttosuchoutstandingbalanceinan |
|---|
| 407 | 406 | | 76amountthatreducestheoutstandingbalancebynolessthanninetypercent. |
|---|
| 408 | 407 | | 77 15.Thedirectorofrevenueshallhavetheauthoritytomakeaone-time |
|---|
| 409 | 408 | | 78downwardadjustmenttoanyoutstandingpenaltyimposedunderthissectionona |
|---|
| 410 | 409 | | 79politicalsubdivisionifthedirectordeterminesthefineisuncollectable.Thedirectorof |
|---|
| 411 | 410 | | 80revenuemayprescriberulesandregulationsnecessarytocarryouttheprovisionsofthis |
|---|
| 412 | 411 | | 81subsection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,that |
|---|
| 413 | 412 | | 82iscreatedundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit |
|---|
| 414 | 413 | | 83complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable, |
|---|
| 415 | 414 | | 84section536.028.Thissectionandchapter536arenonseverableandifanyofthepowers |
|---|
| 416 | 415 | | 85vestedwiththegeneralassemblypursuanttochapter536toreview,todelaythe |
|---|
| 417 | 416 | | 86effectivedate,ortodisapproveandannularulearesubsequentlyheldunconstitutional, |
|---|
| 418 | 417 | | 87thenthegrantofrulemakingauthorityandanyruleproposedoradoptedafterAugust |
|---|
| 419 | 418 | | 8828,2025,shallbeinvalidandvoid. |
|---|
| 420 | 419 | | [50.800.1.OnorbeforethefirstMondayinMarchofeachyear,the |
|---|
| 421 | 420 | | 2 countycommissionofeachcountyofthesecond,third,orfourthclassshall |
|---|
| 422 | 421 | | 3 prepareandpublishinsomenewspaperasprovidedforinsection493.050,if |
|---|
| 423 | 422 | | 4 thereisone,andifnotbynoticespostedinatleasttenplacesinthecounty,a |
|---|
| 424 | 423 | | 5 detailedfinancialstatementofthecountyfortheyearendingDecemberthirty- |
|---|
| 425 | 424 | | 6 first,preceding. |
|---|
| 426 | 425 | | 7 2.Thestatementshallshowthebondeddebtofthecounty,ifany,kind |
|---|
| 427 | 426 | | 8 ofbonds,dateofmaturity,interestrate,rateoftaxationleviedforinterestand |
|---|
| 428 | 427 | | 9 sinkingfundandauthorityforthelevy,thetotalamountofinterestandsinking |
|---|
| 429 | 428 | | 10 fundthathasbeencollectedandinterestandsinkingfundonhandincash. |
|---|
| 430 | 429 | | 11 3.Thestatementshallalsoshowseparatelythetotalamountofthe |
|---|
| 431 | 430 | | 12 countyandtownshipschoolfundsonhandandloanedout,theamountof |
|---|
| 432 | 431 | | 13 penalties,fines,levies,utilities,forfeitures,andanyothertaxescollectedand |
|---|
| 433 | 432 | | 14 disbursedorexpendedduringtheyearandturnedintothepermanentschool |
|---|
| 434 | 433 | | 15 fund,thenameofeachpersonwhohasaloanfromthepermanentschoolfund, |
|---|
| 435 | 434 | | 16 whethercountyortownship,theamountoftheloan,dateloanwasmadeand |
|---|
| 436 | 435 | | 17 dateofmaturity,descriptionofthesecurityfortheloan,amount,ifany,of |
|---|
| 437 | 436 | | 18 delinquentinterestoneachloan. |
|---|
| 438 | 437 | | 19 4.Thestatementshallshowthetotalvaluationofthecountyfor |
|---|
| 439 | 438 | | 20 purposesoftaxation,thehighestrateoftaxationtheconstitutionpermitsthe |
|---|
| 440 | 439 | | 21 countycommissiontolevyforpurposesofcountyrevenue,therateleviedby |
|---|
| 441 | 440 | | 22 thecountycommissionfortheyearcoveredbythestatement,divisionofthe |
|---|
| 442 | 441 | | HB352 11 23 rateleviedamongtheseveralfundsandtotalamountofdelinquenttaxesforall |
|---|
| 443 | 442 | | 24 yearsasofDecemberthirty-first. |
|---|
| 444 | 443 | | 25 5.Thestatementshallshowreceiptsorrevenuesintoeachandevery |
|---|
| 445 | 444 | | 26 fundseparately.Eachfundshallshowthebeginningbalanceofeachfund; |
|---|
| 446 | 445 | | 27 eachsourceofrevenue;thetotalamountreceivedfromeachsourceof |
|---|
| 447 | 446 | | 28 revenue;thetotalamountavailableineachfund;thetotalamountof |
|---|
| 448 | 447 | | 29 disbursementsorexpendituresfromeachfundandtheendingbalanceofeach |
|---|
| 449 | 448 | | 30 fundasofDecemberthirty-first.Thetotalreceiptsorrevenuesfortheyear |
|---|
| 450 | 449 | | 31 intoallfundsshallbeshownintherecapitulation.Incountieswiththe |
|---|
| 451 | 450 | | 32 townshipformofgovernment,eachtownshipshallbeconsideredafund |
|---|
| 452 | 451 | | 33 pursuanttothissubsection. |
|---|
| 453 | 452 | | 34 6.Totaldisbursementsorexpendituresshallbeshownforwarrants |
|---|
| 454 | 453 | | 35 issuedineachcategorycontainedintheformsdevelopedorapprovedbythe |
|---|
| 455 | 454 | | 36 stateauditorpursuanttosection50.745.Totalamountofwarrants,personor |
|---|
| 456 | 455 | | 37 vendortowhomissuedandpurposeforwhichissuedshallbeshownexceptas |
|---|
| 457 | 456 | | 38 hereinprovided.Underaseparateheadingineachfundthestatementsshall |
|---|
| 458 | 457 | | 39 showwhatwarrantsareoutstandingandunpaidforthelackoffundsonthat |
|---|
| 459 | 458 | | 40 datewithappropriatebalanceoroverdraftineachfundasthecasemaybe. |
|---|
| 460 | 459 | | 41 7.Warrantsissuedtopayfortheserviceofelectionjudgesandclerks |
|---|
| 461 | 460 | | 42 ofelectionsshallbeinthefollowingform: |
|---|
| 462 | 461 | | 43 Namesofjudgesandclerksofelectionsat$______perday(listingthe |
|---|
| 463 | 462 | | 44 namesruninandnotlistingeachnamebylines,andattheendofthelistof |
|---|
| 464 | 463 | | 45 namesgivingthetotaloftheamountofallthewarrantsissuedforsuch |
|---|
| 465 | 464 | | 46 electionservices). |
|---|
| 466 | 465 | | 47 8.Warrantsissuedtopayfortheserviceofjurorsshallbeinthe |
|---|
| 467 | 466 | | 48 followingform: |
|---|
| 468 | 467 | | 49 Namesofjurorsat$______perday(listingthenamesruninandnot |
|---|
| 469 | 468 | | 50 listingeachnamebylines,andattheendofthelistofnamesgivingthetotalof |
|---|
| 470 | 469 | | 51 theamountofallthewarrantsissuedforsuchelectionservice). |
|---|
| 471 | 470 | | 52 9.WarrantstoInternalRevenueServiceforSocialSecurityand |
|---|
| 472 | 471 | | 53 withholdingtaxesshallbebroughtintoonecall. |
|---|
| 473 | 472 | | 54 10.WarrantstothedirectorofrevenueofMissouriforwithholding |
|---|
| 474 | 473 | | 55 taxesshallbebroughtintoonecall. |
|---|
| 475 | 474 | | 56 11.Warrantstothedivisionofemploymentsecurityshallbebrought |
|---|
| 476 | 475 | | 57 intoonecall. |
|---|
| 477 | 476 | | 58 12.WarrantstoMissourilocalgovernmentemployees'retirement |
|---|
| 478 | 477 | | 59 systemorotherretirementfundsforeachofficeshallbebroughtintoonecall. |
|---|
| 479 | 478 | | 60 13.Warrantsforutilitiessuchasgas,water,lightsandpowershallbe |
|---|
| 480 | 479 | | 61 broughtintoonecallexceptthatthetotalshallbeshownforeachvendor. |
|---|
| 481 | 480 | | 62 14.Warrantsissuedtoeachtelephonecompanyshallbebroughtinto |
|---|
| 482 | 481 | | 63 onecallforeachofficeinthefollowingform: |
|---|
| 483 | 482 | | 64 (NameofTelephoneCompanyfor______officeandtotalamountof |
|---|
| 484 | 483 | | 65 warrantsissued). |
|---|
| 485 | 484 | | 66 15.Warrantsissuedtothepostmasterforpostageshallbebroughtinto |
|---|
| 486 | 485 | | 67 onecallforeachofficeinthefollowingform: |
|---|
| 487 | 486 | | 68 (Postmasterfor______officeandtotalamountofwarrantsissued). |
|---|
| 488 | 487 | | 69 16.Disbursementsorexpendituresbyroaddistrictsshallshowthe |
|---|
| 489 | 488 | | 70 warrants,ifwarrantshavebeenissuedinthesamemannerasprovidedforin |
|---|
| 490 | 489 | | HB352 12 71 subsection5ofthissection.Ifmoneyhasbeendisbursedorexpendedby |
|---|
| 491 | 490 | | 72 overseersthefinancialstatementshallshowthetotalpaidbytheoverseerto |
|---|
| 492 | 491 | | 73 eachpersonfortheyear,andthepurposeofeachpayment.Receiptsor |
|---|
| 493 | 492 | | 74 revenuesintothecountydistributiveschoolfundshallbelistedindetail, |
|---|
| 494 | 493 | | 75 disbursementsorexpendituresshallbelistedandtheamountofeach |
|---|
| 495 | 494 | | 76 disbursementorexpenditure.Ifanytaxeshavebeenleviedbyvirtueof |
|---|
| 496 | 495 | | 77 Section12(a)ofArticleXoftheConstitutionofMissourithefinancial |
|---|
| 497 | 496 | | 78 statementshallcontainthefollowing: |
|---|
| 498 | 497 | | 79 Byvirtueandauthorityofthediscretionarypowerconferreduponthe |
|---|
| 499 | 498 | | 80 countycommissionsoftheseveralcountiesofthisstatetolevyataxofnotto |
|---|
| 500 | 499 | | 81 exceed35centsonthe$100assessedvaluationthecountycommissionof___ |
|---|
| 501 | 500 | | 82 ___Countydidfortheyearcoveredbythisreportlevyataxrateof______ |
|---|
| 502 | 501 | | 83 centsonthe$100assessedvaluationwhichsaidtaxamountedto$______and |
|---|
| 503 | 502 | | 84 wasdisbursedorexpendedasfollows: |
|---|
| 504 | 503 | | 85 |
|---|
| 505 | 504 | | 86 Thestatementshallshowhowthemoneywasdisbursedorexpendedandif |
|---|
| 506 | 505 | | 87 anypartofthesumhasnotbeenaccountedforindetailundersomeprevious |
|---|
| 507 | 506 | | 88 appropriateheadingtheportionnotpreviouslyaccountedforshallbeshownin |
|---|
| 508 | 507 | | 89 detail. |
|---|
| 509 | 508 | | 90 17.Attheendofthestatementthepersondesignatedbythecounty |
|---|
| 510 | 509 | | 91 commissiontopreparethefinancialstatementhereinrequiredshallappendthe |
|---|
| 511 | 510 | | 92 followingcertificate: |
|---|
| 512 | 511 | | 93 I,______,thedulyauthorizedagentappointedbythecounty |
|---|
| 513 | 512 | | 94 commissionof______County,stateofMissouri,topreparefor |
|---|
| 514 | 513 | | 95 publicationthefinancialstatementasrequiredbysection50.800, |
|---|
| 515 | 514 | | 96 RSMo,herebycertifythatIhavediligentlycheckedtherecordsofthe |
|---|
| 516 | 515 | | 97 countyandthattheaboveandforegoingisacompleteandcorrect |
|---|
| 517 | 516 | | 98 statementofeveryitemofinformationrequiredinsection50.800, |
|---|
| 518 | 517 | | 99 RSMo,fortheyearendingDecember31,______,andespeciallyhave |
|---|
| 519 | 518 | | 100 Icheckedeveryreceiptfromeverysourcewhatsoeverandevery |
|---|
| 520 | 519 | | 101 disbursementorexpenditureofeverykindandtowhomandforwhat |
|---|
| 521 | 520 | | 102 eachsuchdisbursementorexpenditurewasmadeandthateachreceipt |
|---|
| 522 | 521 | | 103 orrevenueanddisbursementorexpenditureisaccuratelyshown.(If |
|---|
| 523 | 522 | | 104 foranyreasoncompleteandaccurateinformationisnotgiventhe |
|---|
| 524 | 523 | | 105 followingshallbeaddedtothecertificate.)Exceptions:Theabove |
|---|
| 525 | 524 | | 106 reportisincompletebecauseproperinformationwasnotavailablein |
|---|
| 526 | 525 | | 107 thefollowingrecords______whichareinthekeepingofthefollowing |
|---|
| 527 | 526 | | 108 officerorofficers.Thepersondesignatedtopreparethefinancial |
|---|
| 528 | 527 | | 109 statementshallgiveindetailanyincompletedatacalledforbythis |
|---|
| 529 | 528 | | 110 section. |
|---|
| 530 | 529 | | 111 Date______ |
|---|
| 531 | 530 | | 112 Officerdesignatedbycountycommissiontopreparefinancial |
|---|
| 532 | 531 | | 113 statementrequiredbysection50.800,RSMo. |
|---|
| 533 | 532 | | 114 |
|---|
| 534 | 533 | | 115 Orifnoonehasbeendesignatedsaidstatementhavingbeenpreparedbythe |
|---|
| 535 | 534 | | 116 countyclerk,signatureshallbeinthefollowingform: |
|---|
| 536 | 535 | | HB352 13 117 Clerkofthecountycommissionandexofficioofficerdesignatedto |
|---|
| 537 | 536 | | 118 preparefinancialstatementrequiredbysection50.800,RSMo. |
|---|
| 538 | 537 | | 119 18.Anypersonfalselycertifyingtoanyfactcoveredbythecertificate |
|---|
| 539 | 538 | | 120 isliableonhisbondanduponconvictionoffalselycertifyingtoanyfact |
|---|
| 540 | 539 | | 121 coveredbythecertificateisguiltyofamisdemeanorandpunishablebyafine |
|---|
| 541 | 540 | | 122 ofnotlessthantwohundreddollarsormorethanonethousanddollarsorby |
|---|
| 542 | 541 | | 123 imprisonmentinthecountyjailfornotlessthanthirtydaysnormorethansix |
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| 543 | 542 | | 124 monthsorbybothfineandimprisonment.Anypersonchargedwiththe |
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| 544 | 543 | | 125 responsibilityofpreparingthefinancialreportwhowillfullyorknowingly |
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| 545 | 544 | | 126 makesafalsereportofanyrecord,is,inadditiontothepenaltyotherwise |
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| 546 | 545 | | 127 providedforinthislaw,deemedguiltyofafelonyanduponconvictionshall |
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| 547 | 546 | | 128 besentencedtothepenitentiaryfornotlessthantwoyearsnormorethanfive |
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| 548 | 547 | | 129 years.] |
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| 549 | 548 | | [50.810.1.Thestatementshallbeprintedinnotlessthan8-point |
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| 550 | 549 | | 2 type,butnotmorethanthesmallestpointtypeover8-pointtypeavailableand |
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| 551 | 550 | | 3 inthestandardcolumnwidthmeasurethatwilltaketheleastspace.The |
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| 552 | 551 | | 4 publishershallfiletwoproofsofpublicationwiththecountycommissionand |
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| 553 | 552 | | 5 thecommissionshallforwardoneprooftothestateauditorandshallfilethe |
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| 554 | 553 | | 6 otherintheofficeofthecommission.Thecountycommissionshallnotpay |
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| 555 | 554 | | 7 thepublisheruntilproofofpublicationisfiledwiththecommissionandshall |
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| 556 | 555 | | 8 notpaythepersondesignatedtopreparethestatementforthepreparationof |
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| 557 | 556 | | 9 thecopyforthestatementuntilthestateauditornotifiesthecommissionthat |
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| 558 | 557 | | 10 proofofpublicationhasbeenreceivedandthatitcomplieswiththe |
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| 559 | 558 | | 11 requirementsofthissection. |
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| 560 | 559 | | 12 2.Thestatementshallbespreadontherecordofthecommissionand |
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| 561 | 560 | | 13 forthispurposethepublishershallberequiredtofurnishthecommissionwith |
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| 562 | 561 | | 14 atleasttwocopiesofthestatementthatmaybepastedontherecord.The |
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| 563 | 562 | | 15 publishershallitemizethecostofpublishingsaidstatementbycolumninchas |
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| 564 | 563 | | 16 properlychargeabletotheseveralfundsandshallsubmitsuchcostsfor |
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| 565 | 564 | | 17 paymenttothecountycommission.Thecountycommissionshallpayoutof |
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| 566 | 565 | | 18 eachfundintheproportionthateachitembearstothetotalcostofpublishing |
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| 567 | 566 | | 19 saidstatementandshallissuewarrantstherefor;providedanypartnotproperly |
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| 568 | 567 | | 20 chargeabletoanyspecificfundshallbepaidfromthecountygeneralrevenue |
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| 569 | 568 | | 21 fund. |
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| 570 | 569 | | 22 3.Thestateauditorshallnotifythecountytreasurerimmediatelyof |
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| 571 | 570 | | 23 thereceiptoftheproofofpublicationofthestatement.AfterthefirstofApril |
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| 572 | 571 | | 24 ofeachyearthecountytreasurershallnotpayorenterforprotestanywarrant |
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| 573 | 572 | | 25 forthepayofanycommissionerofanycountycommissionuntilnoticeis |
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| 574 | 573 | | 26 receivedfromthestateauditorthattherequiredproofofpublicationhasbeen |
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| 575 | 574 | | 27 filed.Anycountytreasurerpayingorenteringforprotestanywarrantforany |
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| 576 | 575 | | 28 commissionerofthecountycommissionpriortothereceiptofsuchnotice |
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| 577 | 576 | | 29 fromthestateauditorshallbeliableonhisofficialbondtherefor. |
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| 578 | 577 | | 30 4.Thestateauditorshallpreparesampleformsforfinancialstatements |
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| 579 | 578 | | 31 andshallmailthesametothecountyclerksoftheseveralcountiesinthis |
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| 580 | 579 | | 32 state.Ifthecountycommissionemploysanypersonotherthanabonded |
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| 581 | 580 | | 33 countyofficertopreparethefinancialstatementthecountycommissionshall |
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| 582 | 581 | | 34 requiresuchpersontogivebondwithgoodandsufficientsuretiesinthepenal |
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| 583 | 582 | | HB352 14 35 sumofonethousanddollarsforthefaithfulperformanceofhisduty.Ifany |
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| 584 | 583 | | 36 countyofficerorotherpersonemployedtopreparethefinancialstatement |
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| 585 | 584 | | 37 hereinprovidedforshallfail,neglect,orrefuseto,inanymanner,complywith |
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| 586 | 585 | | 38 theprovisionsofthislawheshall,inadditiontootherpenaltiesherein |
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| 587 | 586 | | 39 provided,beliableonhisofficialbondforderelictionofduty.] |
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| 588 | 587 | | âś” |
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| 589 | 588 | | HB352 15 |
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