FIRSTREGULARSESSION
[PERFECTED]
HOUSEBILLNO.352
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEMCGAUGH.
0169H.01P JOSEPHENGLER,ChiefClerk
ANACT
Torepealsections50.800and50.810,RSMo,andsection50.815asenactedbyhousebillno.
1606,onehundredfirstgeneralassembly,secondregularsession,section50.815as
enactedbyhousebillno.669,seventy-seventhgeneralassembly,firstregularsession,
section50.820asenactedbyhousebillno.1606,onehundredfirstgeneralassembly,
secondregularsession,section50.820asenactedbyhousebillno.669,seventy-
seventhgeneralassembly,firstregularsession,section105.145asenactedbyhouse
billno.1606,onehundredfirstgeneralassembly,secondregularsession,andsection
105.145asenactedbysenatebillno.112,ninety-ninthgeneralassembly,firstregular
session,andtoenactinlieuthereofthreenewsectionsrelatingtofinancialstatements
ofcertainlocalgovernments,withpenaltyprovisions.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections50.800and50.810,RSMo,andsection50.815asenactedby
2housebillno.1606,onehundredfirstgeneralassembly,secondregularsession,section
350.815asenactedbyhousebillno.669,seventy-seventhgeneralassembly,firstregular
4session,section50.820asenactedbyhousebillno.1606,onehundredfirstgeneralassembly,
5secondregularsession,section50.820asenactedbyhousebillno.669,seventy-seventh
6generalassembly,firstregularsession,section105.145asenactedbyhousebillno.1606,one
7hundredfirstgeneralassembly,secondregularsession,andsection105.145asenactedby
8senatebillno.112,ninety-ninthgeneralassembly,firstregularsession,arerepealedandthree
9newsectionsenactedinlieuthereof,tobeknownassections50.815,50.820,and105.145,to
10readasfollows:
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. [50.815.1.OnorbeforeJunethirtiethofeachyear,thecounty
2 commissionofeachcountyofthefirst,second,third,orfourthclassification
3 shall,withtheassistanceofthecountyclerkorotherofficerresponsibleforthe
4 preparationofthefinancialstatement,prepareandpublishinsomenewspaper
5 ofgeneralcirculationpublishedinthecounty,asprovidedundersection
6 493.050,afinancialstatementofthecountyfortheyearendingthepreceding
7 Decemberthirty-first.
8 2.Thefinancialstatementshallshowatleastthefollowing:
9 (1)Asummaryofthereceiptsofeachfundofthecountyfortheyear;
10 (2)Asummaryofthedisbursementsandtransfersofeachfundofthe
11 countyfortheyear;
12 (3)Astatementofthecashbalanceatthebeginningandattheendof
13 theyearforeachfundofthecounty;
14 (4)Asummaryofdelinquenttaxesandotherduebillsforeachfundof
15 thecounty;
16 (5)Asummaryofwarrantsofeachfundofthecountyoutstandingat
17 theendoftheyear;
18 (6)Astatementofbondedindebtedness,ifany,atthebeginningandat
19 theendoftheyearforeachfundofthecounty;
20 (7)Astatementofthetaxleviesofeachfundofthecountyforthe
21 year;and
22 (8)Thename,office,andcurrentgrossannualsalaryofeachelected
23 orappointedcountyofficial.
24 3.Thefinancialstatementneednotshowspecificdisbursements,
25 warrantsissued,orthenamesofspecificpayeesexcepttocomplywith
26 subdivision(8)ofsubsection2ofthissection,buteveryindividualwarrant,
27 voucher,receipt,courtorderandallotheritems,records,documentsandother
28 informationwhicharenotspecificallyrequiredtoberetainedbytheofficer
29 havinginitialchargethereofshallbefiledonorbeforethedateofpublication
30 ofthefinancialstatementprescribedbysubsection1ofthissectioninthe
31 officeofthecountyclerk.Thecountyclerkorotherofficerresponsibleforthe
32 preparationofthefinancialstatementshallpreservethesame,shallprovidean
33 electroniccopyofthedatausedtocreatethefinancialstatementwithout
34 chargetoanynewspaperrequestingacopyofsuchdata,andshallcausethe
35 sametobeavailableforinspectionduringnormalbusinesshoursonthe
36 requestofanyperson,foraperiodoffiveyearsfollowingthedateoffilingin
37 hisorheroffice,afterwhichfive-yearperiodtheserecordsmaybedisposedof
38 accordingtolawunlesstheyarethesubjectofalegalsuitpendingatthe
39 expirationofthatperiod.
40 4.Attheendofthefinancialstatement,eachcommissionerofthe
41 countycommissionandthecountyclerkshallsignandappendthefollowing
42 certificate:
43 We,_________,_________,and_________,dulyelected
44 commissionersofthecountycommissionof_________County,
45 Missouri,andI,__________________,countyclerkofthatcounty,
46 certifythattheaboveandforegoingisacompleteandcorrectstatement
47 ofeveryitemofinformationrequiredinsection50.815fortheyear
48 endingDecember31,20_________,andwehavecheckedevery
HB352 2 49 receiptfromeverysourceandeverydisbursementofeverykindandto
50 whomandforwhateachdisbursementwasmade,andeachreceiptand
51 disbursementisaccuratelyincludedintheaboveandforegoingtotals.
52 (Ifforanyreasoncompleteandaccurateinformationisnotgiventhe
53 followingshallbeaddedtothecertificate.)Exceptions:theabove
54 reportisincompletebecauseproperinformationwasnotavailablein
55 thefollowingrecords_________whichareinthekeepingofthe
56 followingofficerorofficers_________.
57 Date_________
58 __________________
59 __________________
60 __________________
61 Commissioners,CountyCommission
62 _________________
63 _
64 CountyClerk
65 5.Anypersonfalselycertifyingtoanyfactcoveredbythecertificateis
66 liableonhisorherbondandisguiltyofamisdemeanorand,onconviction
67 thereof,shallbepunishedbyafineofnotlessthantwohundreddollarsor
68 morethanonethousanddollars,orbyconfinementinthecountyjailfora
69 periodofnotlessthanthirtydaysnormorethansixmonths,orbybothsuch
70 fineandconfinement.Anypersonchargedwithpreparingthefinancialreport
71 whowillfullyorknowinglymakesafalsereportofanyrecordis,inadditionto
72 thepenaltiesotherwiseprovidedforinthissection,guiltyofafelony,and
73 uponconvictionthereofshallbesentencedtoimprisonmentbythedepartment
74 ofcorrectionsforatermofnotlessthantwoyearsnormorethanfiveyears.]
50.815.1.Onorbefore[thefirstMondayinMarch] Junethirtiethofeachyear,the
2countycommissionofeachcountyofthefirst[classnothavingacharterformof
3government], second,third,orfourthclassificationshall,withtheassistanceofthecounty
4clerkorotherofficerresponsibleforthepreparationofthefinancialstatement, prepare
5andpublishinsomenewspaperofgeneralcirculationpublishedinthecounty, asprovided
6undersection493.050,afinancialstatementofthecountyfortheyearendingthepreceding
7Decemberthirty-first.
8 2.Thefinancialstatementshallshowatleastthefollowing:
9 (1)Asummaryofthereceiptsofeachfundofthecountyfortheyear;
10 (2)Asummaryofthedisbursementsandtransfersofeachfundofthecountyforthe
11year;
12 (3)Astatementofthecashbalanceatthebeginningandattheendoftheyearfor
13eachfundofthecounty;
14 (4)Asummaryofdelinquenttaxesandotherduebillsforeachfundofthecounty;
HB352 3 15 (5)Asummaryofwarrantsofeachfundofthecountyoutstandingattheendofthe
16year;
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,certifythattheaboveandforegoingisa
42 completeandcorrectstatementofeveryitemofinformationrequired
43 insection50.815fortheyearendingDecember31,[19]20______,and
44 wehavecheckedeveryreceiptfromeverysourceandevery
45 disbursementofeverykindandtowhomandforwhateach
46 disbursementwasmade,andeachreceiptanddisbursementis
47 accuratelyincludedintheaboveandforegoingtotals.(Ifforanyreason
48 completeandaccurateinformationisnotgiventhefollowingshallbe
49 addedtothecertificate.)Exceptions:theabovereportisincomplete
50 becauseproperinformationwasnotavailableinthefollowingrecords
HB352 4 51 ______whichareinthekeepingofthefollowingofficerorofficers__
52 ____.
53 Date______
54 _______________
55 _______________
56 _______________
57 Commissioners,CountyCommission
58 _______________
59 CountyClerk
60 5.Anypersonfalselycertifyingtoanyfactcoveredbythecertificateisliableonhis
61orherbondandisguiltyofamisdemeanorand,onconvictionthereof,shallbepunishedbya
62fineofnotlessthantwohundreddollarsormorethanonethousanddollars,orby
63confinementinthecountyjailforaperiodofnotlessthanthirtydaysnormorethansix
64months,orbybothsuchfineandconfinement.Anypersonchargedwithpreparingthe
65financialreportwhowillfullyorknowinglymakesafalsereportofanyrecordis,inaddition
66tothepenaltiesotherwiseprovidedforinthissection,guiltyofafelony,anduponconviction
67thereofshallbesentencedtoimprisonmentbythedivisionofcorrectionsforatermofnotless
68thantwoyearsnormorethanfiveyears.
69 [6.Theprovisionsofsections50.800and50.810donotapplytocountiesofthefirst
70classnothavingacharterformofgovernment,exceptasprovidedinsubsection3ofthis
71section.]
[50.820.1.Thestatementrequiredbysection50.815shallbesetin
2 thestandardcolumnwidthmeasurewhichwilltaketheleastspaceandthe
3 publishershallfiletwoproofsofpublicationwiththecountycommissionand
4 thecommissionshallforwardoneprooftothestateauditorandshallfilethe
5 otherintheofficeofthecommission.Asrequiredundersection493.025,a
6 newspaperpublishingthestatementshallchargeandreceivenomorethanits
7 regularlocalclassifiedadvertisingrate,whichshallbetherateonthe
8 newspaper'srateschedulethatwasofferedtothepublicthirtydaysbeforethe
9 publicationofthestatement.Thecountycommissionshallpaythepublisher
10 uponthefilingofproofofpublicationwiththecommission.After
11 verification,thestateauditorshallnotifythecommissionthatproofof
12 publicationhasbeenreceivedandthatitcomplieswiththerequirementsof
13 thissection.
14 2.Thestatementshallbespreadontherecordofthecommissionand
15 forthispurposethepublishershallberequiredtofurnishthecommissionwith
16 atleasttwocopiesofthestatementwhichmaybeplacedintherecord.
17 3.Thestateauditorshallnotifythecountytreasurerimmediatelyof
18 thereceiptoftheproofofpublicationofthestatement.Afterthefirstdayof
19 Julyofeachyearthecountytreasurershallnotpayorenterforprotestany
HB352 5 20 warrantforthepayofanyofthecountycommissionuntilnoticeisreceived
21 fromthestateauditorthattherequiredproofofpublicationhasbeenfiled.
22 4.Thestateauditorshallpreparesampleformsforfinancialstatements
23 requiredbysection50.815andshallprovidethesametothecountyclerkof
24 eachcountyofthefirst,second,third,orfourthclassificationinthisstate,but
25 failureoftheauditortosupplysuchformsshallnotinanywayexcuseany
26 personfromtheperformanceofanydutyimposedbythissectionorbysection
27 50.815.Ifanycountyofficerfails,neglects,orrefusestocomplywiththe
28 provisionsofthissectionorsection50.815,thecountyofficershall,in
29 additiontootherpenaltiesprovidedbylaw,beliableonhisorherofficialbond
30 forderelictionofduty.]
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.Afterthefirstdayof[April] Julyofeachyearthe
17countytreasurershallnotpayorenterforprotestanywarrantforthepayofanyofthecounty
18commissionuntilnoticeisreceivedfromthestateauditorthattherequiredproofof
19publicationhasbeenfiled.[Anycountytreasurerpayingorenteringforprotestanywarrant
20foranycommissionerofthecountycommissionpriortothereceiptofsuchnoticefromthe
21stateauditorshallbeliablethereforonhisofficialbond.]
22 4.Thestateauditorshallpreparesampleformsforfinancialstatementsrequiredby
23section50.815andshall[mail] providethesametothecountyclerkofeachcountyofthe
24first[classnothavingacharterformofgovernment], second,third,orfourthclassification
25inthisstate,butfailureoftheauditortosupplysuchformsshallnotinanywayexcuseany
26personfromtheperformanceofanydutyimposedbythissectionorbysection50.815.Ifany
27countyofficerfails,neglects,orrefusestocomplywiththeprovisionsofthissectionor
HB352 6 28section50.815[he],thecountyofficershall,inadditiontootherpenaltiesprovidedbylaw,
29beliableonhisorherofficialbondforderelictionofduty.
[105.145.1.Thefollowingdefinitionsshallbeappliedtotheterms
2 usedinthissection:
3 (1)"Governingbody",theboard,body,orpersonsinwhichthepowers
4 ofapoliticalsubdivisionasabodycorporate,orotherwise,arevested;
5 (2)"Politicalsubdivision",anyagencyorunitofthisstate,except
6 countiesandschooldistricts,whichnowis,orhereaftershallbe,authorizedto
7 levytaxesorempoweredtocausetaxestobelevied.
8 2.Thegoverningbodyofeachpoliticalsubdivisioninthestateshall
9 causetobepreparedanannualreportofthefinancialtransactionsofthe
10 politicalsubdivisioninsuchsummaryformasthestateauditorshallprescribe
11 byrule,exceptthattheannualreportofpoliticalsubdivisionswhosecash
12 receiptsforthereportingperiodaretenthousanddollarsorlessshallonlybe
13 requiredtocontainthecashbalanceatthebeginningofthereportingperiod,a
14 summaryofcashreceipts,asummaryofcashdisbursementsandthecash
15 balanceattheendofthereportingperiod.
16 3.Withinsuchtimefollowingtheendofthefiscalyearasthestate
17 auditorshallprescribebyrule,thegoverningbodyofeachpolitical
18 subdivisionshallcauseacopyoftheannualfinancialreporttoberemitted
19 tothestateauditor.
20 4.Thestateauditorshallimmediatelyonreceiptofeachfinancial
21 reportacknowledgethereceiptofthereport.
22 5.Inanyfiscalyearnomemberofthegoverningbodyofanypolitical
23 subdivisionofthestateshallreceiveanycompensationorpaymentof
24 expensesaftertheendofthetimewithinwhichthefinancialstatementofthe
25 politicalsubdivisionisrequiredtobefiledwiththestateauditoranduntilsuch
26 timeasthenoticefromthestateauditorofthefilingoftheannualfinancial
27 reportforthefiscalyearhasbeenreceived.
28 6.Thestateauditorshallpreparesampleformsforfinancialreports
29 andshallmailthesametothepoliticalsubdivisionsofthestate.Failureofthe
30 auditortosupplysuchformsshallnotinanywayexcuseanypersonfromthe
31 performanceofanydutyimposedbythissection.
32 7.Allreportsorfinancialstatementshereinabovementionedshallbe
33 consideredtobepublicrecords.
34 8.Theprovisionsofthissectionapplytotheboardofdirectorsof
35 everytransportationdevelopmentdistrictorganizedundersections238.200to
36 238.275.
37 9.Anypoliticalsubdivisionthatfailstotimelysubmitacopyofthe
38 annualfinancialstatementtothestateauditorshallbesubjecttoafineoffive
39 hundreddollarsperday.
40 10.Thestateauditorshallreportanyviolationofsubsection9ofthis
41 sectiontothedepartmentofrevenue.Uponnotificationfromthestate
42 auditor'sofficethatapoliticalsubdivisionfailedtotimelysubmitacopyofthe
43 annualfinancialstatement,thedepartmentofrevenueshallnotifysuch
44 politicalsubdivisionbycertifiedmailthatthestatementhasnotbeenreceived.
45 Suchnoticeshallclearlysetforththefollowing:
HB352 7 46 (1)Thenameofthepoliticalsubdivision;
47 (2)Thatthepoliticalsubdivisionshallbesubjecttoafineoffive
48 hundreddollarsperdayifthepoliticalsubdivisiondoesnotsubmitacopyof
49 theannualfinancialstatementtothestateauditor'sofficewithinthirtydays
50 fromthepostmarkeddatestampedonthecertifiedmailenvelope;
51 (3)Thatthefinewillbeenforcedandcollectedasprovidedunder
52 subsection11ofthissection;and
53 (4)Thatthefinewillbeginaccruingonthethirty-firstdayfromthe
54 postmarkeddatestampedonthecertifiedmailenvelopeandwillcontinueto
55 accrueuntilthestateauditor'sofficereceivesacopyofthefinancialstatement.
56
57 Intheeventacopyoftheannualfinancialstatementisreceivedwithinsuch
58 thirty-dayperiod,nofineshallaccrueorbeimposed.Thestateauditorshall
59 reportreceiptofthefinancialstatementtothedepartmentofrevenuewithin
60 tenbusinessdays.Failureofthepoliticalsubdivisiontosubmittherequired
61 annualfinancialstatementwithinsuchthirty-dayperiodshallcausethefineto
62 becollectedasprovidedundersubsection11ofthissection.
63 11.Thedepartmentofrevenuemaycollectthefineauthorizedunder
64 theprovisionsofsubsection9ofthissectionbyoffsettinganysalesorusetax
65 distributionsduetothepoliticalsubdivision.Thedirectorofrevenueshall
66 retaintwopercentforthecostofsuchcollection.Theremainingrevenues
67 collectedfromsuchviolationsshallbedistributedannuallytotheschoolsof
68 thecountyinthesamemannerthatproceedsforallpenalties,forfeitures,and
69 finescollectedforanybreachofthepenallawsofthestatearedistributed.
70 12.Anypoliticalsubdivisionthathasgrossrevenuesoflessthanfive
71 thousanddollarsorthathasnotleviedorcollectedtaxesinthefiscalyearfor
72 whichtheannualfinancialstatementwasnottimelyfiledshallnotbesubject
73 tothefineauthorizedinthissection.
74 13.Ifafailuretotimelysubmittheannualfinancialstatementisthe
75 resultoffraudorotherillegalconductbyanemployeeorofficerofthe
76 politicalsubdivision,thepoliticalsubdivisionshallnotbesubjecttoafine
77 authorizedunderthissectionifthestatementisfiledwithinthirtydaysofthe
78 discoveryofthefraudorillegalconduct.Ifafineisassessedandpaidpriorto
79 thefilingofthestatement,thedepartmentofrevenueshallrefundthefine
80 uponnotificationfromthepoliticalsubdivision.
81 14.Ifapoliticalsubdivisionhasanoutstandingbalanceforfinesor
82 penaltiesatthetimeitfilesitsfirstannualfinancialstatementafterJanuary1,
83 2023,thedirectorofrevenueshallmakeaone-timedownwardadjustmentto
84 suchoutstandingbalanceinanamountthatreducestheoutstandingbalanceby
85 nolessthanninetypercent.
86 15.Thedirectorofrevenueshallhavetheauthoritytomakeaone-time
87 downwardadjustmenttoanyoutstandingpenaltyimposedunderthissection
88 onapoliticalsubdivisionifthedirectordeterminesthefineisuncollectable.
89 Thedirectorofrevenuemayprescriberulesandregulationsnecessarytocarry
90 outtheprovisionsofthissubsection.Anyruleorportionofarule,asthatterm
91 isdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedin
92 thissectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoall
93 oftheprovisionsofchapter536and,ifapplicable,section536.028.This
HB352 8 94 sectionandchapter536arenonseverableandifanyofthepowersvestedwith
95 thegeneralassemblypursuanttochapter536toreview,todelaytheeffective
96 date,ortodisapproveandannularulearesubsequentlyheldunconstitutional,
97 thenthegrantofrulemakingauthorityandanyruleproposedoradoptedafter
98 August28,2022,shallbeinvalidandvoid.]
105.145.1.Thefollowingdefinitionsshallbeappliedtothetermsusedinthis
2section:
3 (1)"Governingbody",theboard,body,orpersonsinwhichthepowersofapolitical
4subdivisionasabodycorporate,orotherwise,arevested;
5 (2)"Politicalsubdivision",anyagencyorunitofthisstate,exceptcountiesandschool
6districts,whichnowis,orhereaftershallbe,authorizedtolevytaxesorempoweredtocause
7taxestobelevied.
8 2.Thegoverningbodyofeachpoliticalsubdivisioninthestateshallcausetobe
9preparedanannualreportofthefinancialtransactionsofthepoliticalsubdivisioninsuch
10summaryformasthestateauditorshallprescribebyrule,exceptthattheannualreportof
11politicalsubdivisionswhosecashreceiptsforthereportingperiodaretenthousanddollarsor
12lessshallonlyberequiredtocontainthecashbalanceatthebeginningofthereportingperiod,
13asummaryofcashreceipts,asummaryofcashdisbursementsandthecashbalanceattheend
14ofthereportingperiod.
15 3.Withinsuchtimefollowingtheendofthefiscalyearasthestateauditorshall
16prescribebyrule,thegoverningbodyofeachpoliticalsubdivisionshallcauseacopyofthe
17annualfinancialreporttoberemittedtothestateauditor.
18 4.Thestateauditorshallimmediatelyonreceiptofeachfinancialreportacknowledge
19thereceiptofthereport.
20 5.Inanyfiscalyearnomemberofthegoverningbodyofanypoliticalsubdivisionof
21thestateshallreceiveanycompensationorpaymentofexpensesaftertheendofthetime
22withinwhichthefinancialstatementofthepoliticalsubdivisionisrequiredtobefiledwith
23thestateauditoranduntilsuchtimeasthenoticefromthestateauditorofthefilingofthe
24annualfinancialreportforthefiscalyearhasbeenreceived.
25 6.Thestateauditorshallpreparesampleformsforfinancialreportsandshallmailthe
26sametothepoliticalsubdivisionsofthestate.Failureoftheauditortosupplysuchforms
27shallnotinanywayexcuseanypersonfromtheperformanceofanydutyimposedbythis
28section.
29 7.Allreportsorfinancialstatementshereinabovementionedshallbeconsideredtobe
30publicrecords.
31 8.Theprovisionsofthissectionapplytotheboardofdirectorsofevery
32transportationdevelopmentdistrictorganizedundersections238.200to238.275.
HB352 9 33 9.Anypoliticalsubdivisionthatfailstotimelysubmitacopyoftheannualfinancial
34statementtothestateauditorshallbesubjecttoafineoffivehundreddollarsperday.
35 10.Thestateauditorshallreportanyviolationofsubsection9ofthissectiontothe
36departmentofrevenue.Uponnotificationfromthestateauditor'sofficethatapolitical
37subdivisionfailedtotimelysubmitacopyoftheannualfinancialstatement,thedepartmentof
38revenueshallnotifysuchpoliticalsubdivisionbycertifiedmailthatthestatementhasnot
39beenreceived.Suchnoticeshallclearlysetforththefollowing:
40 (1)Thenameofthepoliticalsubdivision;
41 (2)Thatthepoliticalsubdivisionshallbesubjecttoafineoffivehundreddollarsper
42dayifthepoliticalsubdivisiondoesnotsubmitacopyoftheannualfinancialstatementtothe
43stateauditor'sofficewithinthirtydaysfromthepostmarkeddatestampedonthecertified
44mailenvelope;
45 (3)Thatthefinewillbeenforcedandcollectedasprovidedundersubsection11of
46thissection;and
47 (4)Thatthefinewillbeginaccruingonthethirty-firstdayfromthepostmarkeddate
48stampedonthecertifiedmailenvelopeandwillcontinuetoaccrueuntilthestateauditor's
49officereceivesacopyofthefinancialstatement.
50
51Intheeventacopyoftheannualfinancialstatementisreceivedwithinsuchthirty-dayperiod,
52nofineshallaccrueorbeimposed.Thestateauditorshallreportreceiptofthefinancial
53statementtothedepartmentofrevenuewithintenbusinessdays.Failureofthepolitical
54subdivisiontosubmittherequiredannualfinancialstatementwithinsuchthirty-dayperiod
55shallcausethefinetobecollectedasprovidedundersubsection11ofthissection.
56 11.Thedepartmentofrevenuemaycollectthefineauthorizedundertheprovisionsof
57subsection9ofthissectionbyoffsettinganysalesorusetaxdistributionsduetothepolitical
58subdivision.Thedirectorofrevenueshallretaintwopercentforthecostofsuchcollection.
59Theremainingrevenuescollectedfromsuchviolationsshallbedistributedannuallytothe
60schoolsofthecountyinthesamemannerthatproceedsforallpenalties,forfeitures,andfines
61collectedforanybreachofthepenallawsofthestatearedistributed.
62 12.Any[transportationdevelopmentdistrictorganizedundersections238.200to
63238.275having] politicalsubdivisionthathasgrossrevenuesoflessthanfivethousand
64dollarsorthathasnotleviedorcollectedsalesorusetaxesinthefiscalyearforwhichthe
65annualfinancialstatementwasnottimelyfiledshallnotbesubjecttothefineauthorizedin
66thissection.
67 13.Ifafailuretotimelysubmittheannualfinancialstatementistheresultof
68fraudorotherillegalconductbyanemployeeorofficerofthepoliticalsubdivision,the
69politicalsubdivisionshallnotbesubjecttoafineauthorizedunderthissectionifthe
HB352 10 70statementisfiledwithinthirtydaysofthediscoveryofthefraudorillegalconduct.Ifa
71fineisassessedandpaidpriortothefilingofthestatement,thedepartmentofrevenue
72shallrefundthefineuponnotificationfromthepoliticalsubdivision.
73 14.Ifapoliticalsubdivisionhasanoutstandingbalanceforfinesorpenaltiesat
74thetimeitfilesitsfirstannualfinancialstatementafterAugust28,2025,thedirectorof
75revenueshallmakeaone-timedownwardadjustmenttosuchoutstandingbalanceinan
76amountthatreducestheoutstandingbalancebynolessthanninetypercent.
77 15.Thedirectorofrevenueshallhavetheauthoritytomakeaone-time
78downwardadjustmenttoanyoutstandingpenaltyimposedunderthissectionona
79politicalsubdivisionifthedirectordeterminesthefineisuncollectable.Thedirectorof
80revenuemayprescriberulesandregulationsnecessarytocarryouttheprovisionsofthis
81subsection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,that
82iscreatedundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit
83complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,
84section536.028.Thissectionandchapter536arenonseverableandifanyofthepowers
85vestedwiththegeneralassemblypursuanttochapter536toreview,todelaythe
86effectivedate,ortodisapproveandannularulearesubsequentlyheldunconstitutional,
87thenthegrantofrulemakingauthorityandanyruleproposedoradoptedafterAugust
8828,2025,shallbeinvalidandvoid.
[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
HB352 11 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:
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
HB352 12 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.
90 17.Attheendofthestatementthepersondesignatedbythecounty
91 commissiontopreparethefinancialstatementhereinrequiredshallappendthe
92 followingcertificate:
93 I,______,thedulyauthorizedagentappointedbythecounty
94 commissionof______County,stateofMissouri,topreparefor
95 publicationthefinancialstatementasrequiredbysection50.800,
96 RSMo,herebycertifythatIhavediligentlycheckedtherecordsofthe
97 countyandthattheaboveandforegoingisacompleteandcorrect
98 statementofeveryitemofinformationrequiredinsection50.800,
99 RSMo,fortheyearendingDecember31,______,andespeciallyhave
100 Icheckedeveryreceiptfromeverysourcewhatsoeverandevery
101 disbursementorexpenditureofeverykindandtowhomandforwhat
102 eachsuchdisbursementorexpenditurewasmadeandthateachreceipt
103 orrevenueanddisbursementorexpenditureisaccuratelyshown.(If
104 foranyreasoncompleteandaccurateinformationisnotgiventhe
105 followingshallbeaddedtothecertificate.)Exceptions:Theabove
106 reportisincompletebecauseproperinformationwasnotavailablein
107 thefollowingrecords______whichareinthekeepingofthefollowing
108 officerorofficers.Thepersondesignatedtopreparethefinancial
109 statementshallgiveindetailanyincompletedatacalledforbythis
110 section.
111 Date______
112 Officerdesignatedbycountycommissiontopreparefinancial
113 statementrequiredbysection50.800,RSMo.
114
115 Orifnoonehasbeendesignatedsaidstatementhavingbeenpreparedbythe
116 countyclerk,signatureshallbeinthefollowingform:
HB352 13 117 Clerkofthecountycommissionandexofficioofficerdesignatedto
118 preparefinancialstatementrequiredbysection50.800,RSMo.
119 18.Anypersonfalselycertifyingtoanyfactcoveredbythecertificate
120 isliableonhisbondanduponconvictionoffalselycertifyingtoanyfact
121 coveredbythecertificateisguiltyofamisdemeanorandpunishablebyafine
122 ofnotlessthantwohundreddollarsormorethanonethousanddollarsorby
123 imprisonmentinthecountyjailfornotlessthanthirtydaysnormorethansix
124 monthsorbybothfineandimprisonment.Anypersonchargedwiththe
125 responsibilityofpreparingthefinancialreportwhowillfullyorknowingly
126 makesafalsereportofanyrecord,is,inadditiontothepenaltyotherwise
127 providedforinthislaw,deemedguiltyofafelonyanduponconvictionshall
128 besentencedtothepenitentiaryfornotlessthantwoyearsnormorethanfive
129 years.]
[50.810.1.Thestatementshallbeprintedinnotlessthan8-point
2 type,butnotmorethanthesmallestpointtypeover8-pointtypeavailableand
3 inthestandardcolumnwidthmeasurethatwilltaketheleastspace.The
4 publishershallfiletwoproofsofpublicationwiththecountycommissionand
5 thecommissionshallforwardoneprooftothestateauditorandshallfilethe
6 otherintheofficeofthecommission.Thecountycommissionshallnotpay
7 thepublisheruntilproofofpublicationisfiledwiththecommissionandshall
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
HB352 14 35 sumofonethousanddollarsforthefaithfulperformanceofhisduty.Ifany
36 countyofficerorotherpersonemployedtopreparethefinancialstatement
37 hereinprovidedforshallfail,neglect,orrefuseto,inanymanner,complywith
38 theprovisionsofthislawheshall,inadditiontootherpenaltiesherein
39 provided,beliableonhisofficialbondforderelictionofduty.]
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HB352 15