COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:1459H.02C Bill No.:HCS for HB 558 Subject:Retirement - Local Government; Retirement Systems and Benefits - General; Law
Enforcement Officers and Agencies; County Officials; Counties
Type:Original Date:April 10, 2025Bill Summary:This proposal modifies provisions relating to the sheriffs' retirement system.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Deputy Sheriff Salary
Supplementation Fund
(0913) $0
Could exceed
($3,259,765)$0
Total Estimated Net
Effect on Other State
Funds $0
Could exceed
($3,259,765)$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 1459H.02C
Bill No. HCS for HB 558
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on FTE 000
☒ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☐ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028
Local Government
Could exceed
$1,000,000
Could exceed
$4,459,765
Could exceed
$1,200,000 L.R. No. 1459H.02C
Bill No. HCS for HB 558
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FISCAL ANALYSIS
ASSUMPTION
Officials from the Joint Committee on Public Employee Retirement (JCPER) indicate this
proposal will not affect retirement plan benefits as defined in Section 105.660(9). According to
actuarial information provided by the retirement system, this proposal would constitute a
“substantial proposed change” in future plan benefits as defined in section 105.660(10).
Pursuant to section 105.670, an actuarial cost statement must be filed with the Chief Clerk of the
House of Representatives, the Secretary of the Senate, and the Joint Committee on Public
Employee Retirement as public information for at least five legislative days prior to final
passage.
Repealed Sections 57.955, 57.962, 483.088 and 488.024 - $3 Surcharge
Officials from the Joint Committee on Public Employee Retirement (JCPER) indicate this
proposal will not affect retirement plan benefits as defined in Section 105.660(9). According to
actuarial information provided by the retirement system, this proposal would constitute a
“substantial proposed change” in future plan benefits as defined in section 105.660(10).
Pursuant to section 105.670, an actuarial cost statement must be filed with the Chief Clerk of the
House of Representatives, the Secretary of the Senate, and the Joint Committee on Public
Employee Retirement as public information for at least five legislative days prior to final
passage.
In response to the previous version, officials from the Sheriff’s Retirement System stated the
Missouri Supreme Court in 2021 ruled the collection of the $3 criminal fee was
unconstitutional. The collection of the fee was removed in July 2021. This is clean up language
to remove the fee that can no longer be collected to fund the Sheriffs' Retirement
System. Therefore, there is no impact on the retirement system.
Section 57.278 – Balance Transfer
Officials from Department of Public Safety – Director’s Office state57.278.2 RSMo requires
that the Deputy Sheriff Salary Supplementation Fund (DSSSF) have half of the balance every
two years moved to a newly created fund. This will have a fiscal impact on the DSSSF balance
which the balance each year is unknown.
Oversight notes the following Year End balances:
FY 2024 $7,053,679
FY 2023 $6,215,326
FY 2022 $6,289,583
Average $6,519,529 L.R. No. 1459H.02C
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Oversight will show 50% of the average balance ($3,259,765) of the Deputy Sheriff Salary
Supplementation Fund transferring to the Sheriffs’ Retirement Fund in FY 2027 and an unknown
amount each biennium thereafter.
Section 57.280 - $5 Fee for Service
Officials from the Sheriffs’ Retirement System state the $5 fee for service amount is estimated
at $1.2 million based on the collections to the Deputy Sheriff Salary Supplemental Fund in FY
23-24 (based on the receipts from the fiscal year 2024 - 12 months of collections). The $2 jail per
diem is estimated at $3.4 million based on the estimated days for FY 2025 in the DOC budget
book.
Oversight notes the Deputy Sheriff Salary Supplementation Fund accounts or moneys collected
from charges for service received by county sheriffs under subsection 4 of section 57.280,
RSMo. The money in the fund shall be used solely to supplement the salaries, and employee
benefits resulting from such salary increases, of county deputy sheriffs.
Subsection 4 of section 57.280, RSMo. states “…the sheriff shall receive ten dollars for service
of any summons, writ, subpoena, or other order of the court included under subsection 1 of this
section, in addition to the charge for such service that each sheriff receives under subsection 1 of
this section. The money received by the sheriff under this subsection shall be paid into the
county treasury and the county treasurer shall make such money payable to the state treasurer.
The state treasurer shall deposit such moneys in the Deputy Sheriff Salary Supplementation Fund
created under section 57.278.”
Oversight notes the following receipts for the Deputy Sheriff Salary Supplementation Fund
(0913):
FY 2024 $2,493,184
FY 2023 $1,771,837
FY 2022 $1,823,268
Average $2,029,430
Oversight will show a $1.2 million increase in collections to the Sheriffs’ Retirement Fund as
estimated by the Sheriffs’ Retirement System.
Section 221.105 - $2 Prison Reimbursement Transfer
Oversight notes section 221.105 states “…any county receiving reimbursement under this
section shall make payable two dollars per prisoner per day of such reimbursement to the state
treasurer, who shall deposit such funds in the sheriffs' retirement fund…”. L.R. No. 1459H.02C
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Oversight notes, according to the Department of Correction’s FY 2025 Budget Request,
program expenditures have totaled:
FY 2021 FY 2022 FY 2023
Actual expenditures $50,518,325 $40,837,093 $52,680,658
Oversight notes the current reimbursement rate is $22.58. If counties were to transfer $2 of the
reimbursement cost to the Sheriffs’ Retirement Fund, the transfer is estimated at $4,666,134
(($52,680,658 / $22.58) * $2). This would be a loss to counties and a gain to the Sheriffs’
Retirement Fund.
Officials from the Department of Corrections, the Office of the State Courts Administrator,
the Office of the State Treasurer and the Phelps County Sheriff each assume the proposal will
have no fiscal impact on their respective organizations. Oversight does not have any information
to the contrary. Therefore, Oversight will reflect a zero impact in the fiscal note for these
agencies.
FISCAL IMPACT – State GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028DEPUTY SHERIFF SALARY
SUPPLEMENTATION FUND
Transfer Out - §57.278 to the Sheriffs’
Retirement Fund$0
Could exceed
($3,259,765)$0
DEPUTY SHERIFF SALARY
SUPPLEMENTATION FUND$0
Could exceed
($3,259,765)$0 L.R. No. 1459H.02C
Bill No. HCS for HB 558
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FISCAL IMPACT – Local GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028LOCAL POLITICAL
SUBDIVISIONS
Transfer In – to the Sheriffs’
Retirement Fund - §57.278 from the
Deputy Sheriff Salary Supplementation
Fund $0
Could exceed
$3,259,765$0
Transfer In – to the Sheriffs’
Retirement Fund - §221.105 $2 per
prisoner reimbursement transfer from
the counties
Could exceed
$3,888,445
Could exceed
$4,666,134
Could exceed
$4,666,134
Revenue Gain – for the Sheriffs’
Retirement Fund - §57.280 $5 increase
in the cost for service fee
Could exceed
$1,000,000
Could exceed
$1,200,000
Could exceed
$1,200,000
Transfer Out – from the Counties -
§221.105 $2 per prisoner
reimbursement transfer to the Sheriffs’
Retirement Fund
Could exceed
($3,888,445)
Could exceed
($4,666,134)
Could exceed
($4,666,134)
ESTIMATED NET EFFECT ON
LOCAL POLITICAL
SUBDIVISIONS
Could exceed
$1,000,000
Could exceed
$4,459,765
Could exceed
$1,200,000
FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
FISCAL DESCRIPTION
This bill provides for 50% of the moneys remaining in the Deputy Sheriff Salary
Supplementation Fund at the end of the biennium to be credited to the Sheriffs’ Retirement Fund.
(Section 57.278)
This bill allows for the sheriffs to receive an additional sum of $15.00 for serving any summons,
writ, subpoena, or other order of the court as specified in the bill. The State Treasurer is
authorized to deposit $10.00 of such moneys in the Deputy Sheriffs Salary Supplementation
Fund and $5.00 of such moneys in the Sheriffs' Retirement Fund. (Section 57.280) L.R. No. 1459H.02C
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This bill provides that any county receiving reimbursement related to the per diem cost of
incarceration of prisoners confined to jails or medium security institutions, will pay $2.00 per
prisoner per day of such reimbursement to the State Treasurer, who will deposit the money in the
Sheriffs’ Retirement Fund. (Section 221.105)
The bill repeals the assessment and collection of a $3.00 surcharge collected in civil actions
(Sections 57.955, 57.962, and 488.024.).
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space.
SOURCES OF INFORMATION
Joint Committee on Public Employee Retirement
Sheriffs’ Retirement System
Department of Public Safety – Director’s Office
Department of Corrections
Office of the State Treasurer
Office of the State Courts Administrator
Phelps County Sheriff
Julie MorffJessica HarrisDirectorAssistant DirectorApril 10, 2025April 10, 2025