Missouri 2025 Regular Session

Missouri Senate Bill SB2 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2		EXPLANATION- Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
3	3		and is intended to be omitted in the law.
4	4
5	5		FIRST REGULAR SESSION
6		-	[PERFECTED]
7	6		SENATE BILL NO. 2
8	7		103RD GENERAL ASSEMBLY
9	8
10	9		INTRODUCED BY SENATOR CRAWFORD.
11		-	0455S.~~01P~~ KRISTINA MARTIN, Secretary
	10	+	0455S.01I KRISTINA MARTIN, Secretary
12	11		AN ACT
13	12		To repeal sections 50.800 and 50.810, RSMo, and section 50.815 as enacted by house bill no.
14	13		1606, one hundred first general assembly, second regular session, section 50.815 as
15	14		enacted by house bill no. 669, seventy-seventh general assembly, first regular session,
16	15		section 50.820 as enacted by house bill no. 1606, one hundred first general assembly,
17	16		second regular session, section 50.820 as enacted by house bill no. 669, seventy-
18	17		seventh general assembly, first regular session, section 105.145 as enacted by house
19	18		bill no. 1606, one hundred first general assembly, second regular session, and section
20	19		105.145 as enacted by senate bill no. 112, ninety-ninth general assembly, first regular
21	20		session, and to enact in lieu thereof three new sections relating to financial statements
22	21		of certain local governments, with penalty provisions.
23	22
24	23
25	24		Be it enacted by the General Assembly of the State of Missouri, as follows:
26	25		Section A. Sections 50.800 and 50.810, RSMo, and section 1
27	26		50.815 as enacted by house bill no. 1606, one hundred first 2
28	27		general assembly, second regular session, section 50.815 as 3
29	28		enacted by house bill no. 669, seventy-seventh general 4
30	29		assembly, first regular session, section 50.820 as enacted by 5
31	30		house bill no. 1606, one hundred first general assembly, second 6
32	31		regular session, section 50.820 as enacted by house bill no. 7
33	32		669, seventy-seventh general assembly, first regular session, 8
34	33		section 105.145 as enacted by house bill no. 1606, one hundred 9
35	34		first general assembly, second regular session, and section 10
36		-	105.145 as enacted by senate bill no. 112, ninety-ninth general 11 ~~SB 2 2~~
37		-	assembly, first regular session, are repealed and three new 12
	35	+	105.145 as enacted by senate bill no. 112, ninety-ninth general 11
	36	+	assembly, first regular session, are repealed and three new 12 SB 2 2
38	37		sections enacted in lieu thereof, to be known as sections 13
39	38		50.815, 50.820, and 105.145, to read as follows:14
40	39		[50.815. 1. On or before June thirtieth 1
41	40		of each year, the county commission of each 2
42	41		county of the first, second, third, or fourth 3
43	42		classification shall, with the assistance of the 4
44	43		county clerk or other officer responsible for 5
45	44		the preparation of the financial statement, 6
46	45		prepare and publish in some newspaper of general 7
47	46		circulation published in the county, as provided 8
48	47		under section 493.050, a financial statement of 9
49	48		the county for the year ending the preceding 10
50	49		December thirty-first. 11
51	50		2. The financial statement shall show at 12
52	51		least the following: 13
53	52		(1) A summary of the receipts of each fund 14
54	53		of the county for the year; 15
55	54		(2) A summary of the disbursements and 16
56	55		transfers of each fund of the county for the 17
57	56		year; 18
58	57		(3) A statement of the cash balance at the 19
59	58		beginning and at the end of the year for each 20
60	59		fund of the county; 21
61	60		(4) A summary of delinquent taxes and 22
62	61		other due bills for each fund of the county; 23
63	62		(5) A summary of warrants of each fund of 24
64	63		the county outstanding at the end of the year; 25
65	64		(6) A statement of bonded indebtedness, if 26
66	65		any, at the beginning and at the end of the year 27
67	66		for each fund of the county; 28
68	67		(7) A statement of the tax levies of each 29
69	68		fund of the county for the year; and 30
70	69		(8) The name, office, and current gross 31
71	70		annual salary of each elected or appointed 32
72	71		county official. 33
73	72		3. The financial statement need not show 34
74	73		specific disbursements, warrants issued, or the 35
75	74		names of specific payees except to comply with 36
76	75		subdivision (8) of subsection 2 of this section, 37
77	76		but every individual warrant, voucher, receipt, 38
78		-	court order and all other items, records, 39 ~~SB 2 3~~
	77	+	court order and all other items, records, 39
79	78		documents and other information which are not 40
80		-	specifically required to be retained by the 41
	79	+	specifically required to be retained by the 41 SB 2 3
81	80		officer having initial charge thereof shall be 42
82	81		filed on or before the date of publication of 43
83	82		the financial statement prescribed by subsection 44
84	83		1 of this section in the office of the county 45
85	84		clerk. The county clerk or other officer 46
86	85		responsible for the preparation of the financial 47
87	86		statement shall preserve the same, shall provide 48
88	87		an electronic copy of the data used to create 49
89	88		the financial statement without charge to any 50
90	89		newspaper requesting a copy of such data, and 51
91	90		shall cause the same to be available for 52
92	91		inspection during normal business hours on the 53
93	92		request of any person, for a period of five 54
94	93		years following the date of filing in his or her 55
95	94		office, after which five-year period these 56
96	95		records may be disposed of according to law 57
97	96		unless they are the subject of a legal suit 58
98	97		pending at the expiration of that period. 59
99	98		4. At the end of the financial statement, 60
100	99		each commissioner of the county commission and 61
101	100		the county clerk shall sign and append the 62
102	101		following certificate: 63
103	102		64
104	103		65
105	104		66
106	105		67
107	106		68
108	107		69
109	108		70
110	109		71
111	110		72
112	111		73
113	112		74
114	113		75
115	114		76
116	115		77
117	116		78
118	117		79
119	118		80
120	119		81
121	120		82
122	121		83
123	122		84
124	123		85
125	124		We, _________ , _________ , and _________ ,
126	125		duly elected commissioners of the county
127	126		commission of _________ County, Missouri,
128	127		and I, _________ _________ , county clerk of
129	128		that county, certify that the above and
130	129		foregoing is a complete and correct statement
131	130		of every item of information required in
132	131		section 50.815 for the year ending December
133	132		31, 20_________ , and we have checked every
134	133		receipt from every source and every
135	134		disbursement of every kind and to whom and
136	135		for what each disbursement was made, and each
137	136		receipt and disbursement is accurately
138	137		included in the above and foregoing totals.
139	138		(If for any reason complete and accurate
140	139		information is not given the following shall
141	140		be added to the certificate.) Exceptions: the
142	141		above report is incomplete because proper
143	142		information was not available in the
144	143		following records _________ which are in the
	144	+	keeping of the following officer or officers
	145	+	_________ .
145	146		SB 2 4
146	147		5. Any person falsely certifying to any 93
147	148		fact covered by the certificate is liable on his 94
148	149		or her bond and is guilty of a misdemeanor and, 95
149	150		on conviction thereof, shall be punished by a 96
150	151		fine of not less than two hundred dollars or 97
151	152		more than one thousand dollars, or by 98
152	153		confinement in the county jail for a period of 99
153	154		not less than thirty days nor more than six 100
154	155		months, or by both such fine and confinement. 101
155	156		Any person charged with preparing the financial 102
156	157		report who willfully or knowingly makes a false 103
157	158		report of any record is, in addition to the 104
158	159		penalties otherwise provided for in this 105
159	160		section, guilty of a felony, and upon conviction 106
160	161		thereof shall be sentenced to imprisonment by 107
161	162		the department of corrections for a term of not 108
162	163		less than two years nor more than five years.] 109
163	164		50.815. 1. On or before [the first Monday in March] 1
164	165		June thirtieth of each year, the county commission of each 2
165	166		county of the first [class not having a charter form of 3
166	167		government], second, third, or fourth classification shall, 4
167	168		with the assistance of the county clerk or other officer 5
168	169		responsible for the preparation of the financial statement, 6
169	170		prepare and publish in some newspaper of general circulation 7
170	171		published in the county, as provided under section 493.050, 8
171		-	~~keeping~~ of the ~~following officer or officers~~
172		-	~~_________~~ .
	172	+	a financial statement of the county for the year ending the 9
	173	+	preceding December thirty-first. 10
173	174		86 Date _________
174	175		87 __________________
175	176		88 __________________
176	177		89 __________________
177	178		90 Commissioners, County Commission
178	179		91 __________________
179	180		92 County Clerk SB 2 5
180		-	a financial statement of the county for the year ending the 9
181		-	preceding December thirty-first. 10
182	181		2. The financial statement shall show at least the 11
183	182		following: 12
184	183		(1) A summary of the receipts of each fund of the 13
185	184		county for the year; 14
186	185		(2) A summary of the disbursements and transfers of 15
187	186		each fund of the county for the year; 16
188	187		(3) A statement of the cash balance at the beginning 17
189	188		and at the end of the year for each fund of the county; 18
190	189		(4) A summary of delinquent taxes and other due bills 19
191	190		for each fund of the county; 20
192	191		(5) A summary of warrants of each fund of the county 21
193	192		outstanding at the end of the year; 22
194	193		(6) A statement of bonded indebtedness, if any, at the 23
195	194		beginning and at the end of the year for each fund of the 24
196	195		county; [and] 25
197	196		(7) A statement of the tax levies of each fund of the 26
198	197		county for the year; and 27
199	198		(8) The name, office, and current gross annual salary 28
200	199		of each elected or appointed county official. 29
201	200		3. The financial statement need not show specific 30
202	201		disbursements, warrants issued, or the names of specific 31
203	202		payees except to comply with subdivision (8) of subsection 2 32
204	203		of this section, but every individual warrant, voucher, 33
205	204		receipt, court order and all other items, records, documents 34
206	205		and other information which are not specifically required to 35
207	206		be retained by the officer having initial charge thereof 36
208	207		[and which would be required to be included in or to 37
209	208		construct a financial statement in the form prescribed for 38
210	209		other counties by section 50.800] shall be filed on or 39
211		-	before the date of publication of the financial statement 40 ~~SB 2 6~~
	210	+	before the date of publication of the financial statement 40
212	211		prescribed by subsection 1 of this section in the office of 41
213		-	the county clerk[, and]. The county clerk or other officer 42
	212	+	the county clerk[, and]. The county clerk or other officer 42 SB 2 6
214	213		responsible for the preparation of the financial statement 43
215	214		shall preserve the same, shall provide an electronic copy of 44
216	215		the data used to create the financial statement without 45
217	216		charge to any newspaper requesting a copy of such data, and 46
218	217		shall cause the same to be available for inspection during 47
219	218		normal business hours on the request of any person, for a 48
220	219		period of five years following the date of filing in his or 49
221	220		her office, after which five-year period these records may 50
222	221		be disposed of according to law unless they are the subject 51
223	222		of a legal suit pending at the expiration of that period. 52
224	223		4. At the end of the financial statement, each 53
225	224		commissioner of the county commission and the county clerk 54
226	225		shall sign and append the following certificate: 55
227	226		56
228	227		57
229	228		58
230	229		59
231	230		60
232	231		61
233	232		62
234	233		63
235	234		64
236	235		65
237	236		66
238	237		67
239	238		68
240	239		69
241	240		70
242	241		71
243	242		72
244	243		73
245	244		74
246	245		75
247	246		We, _________ , _________ , and _________ , duly
248	247		elected commissioners of the county commission of
249	248		_________ County, Missouri, and I,
250	249		_________ _________ , county clerk of that county,
251	250		certify that the above and foregoing is a
252	251		complete and correct statement of every item of
253	252		information required in section 50.815 for the
254	253		year ending December 31, [19]20_________ , and we
255	254		have checked every receipt fr om every source and
256	255		every disbursement of every kind and to whom and
257	256		for what each disbursement was made, and each
258	257		receipt and disbursement is accurately included
259	258		in the above and foregoing totals. (If for any
260	259		reason complete and accurate information is no t
261	260		given the following shall be added to the
262	261		certificate.) Exceptions: the above report is
263	262		incomplete because proper information was not
264	263		available in the following records _________
265	264		which are in the keeping of the following officer
266	265		or officers _________ .
267		-	SB 2 7
	266	+
	267	+	76 Date _________
	268	+	77 __________________ SB 2 7
268	269		5. Any person falsely certifying to any fact covered 83
269	270		by the certificate is liable on his or her bond and is 84
270	271		guilty of a misdemeanor and, on conviction thereof, shall be 85
271	272		punished by a fine of not less than two hundred dollars or 86
272	273		more than one thousand dollars, or by confinement in the 87
273	274		county jail for a period of not less than thirty days nor 88
274	275		more than six months, or by both such fine and confinement. 89
275	276		Any person charged with preparing the financial report who 90
276	277		willfully or knowingly makes a false report of any record 91
277	278		is, in addition to the penalties otherwise provided for in 92
278	279		this section, guilty of a felony, and upon conviction 93
279	280		thereof shall be sentenced to imprisonment by the division 94
280	281		of corrections for a term of not less than two years nor 95
281	282		more than five years. 96
282	283		[6. The provisions of sections 50.800 and 50.810 do 97
283	284		not apply to counties of the first class not having a 98
284	285		charter form of government, except as provided in subsection 99
285		-	3 of this section.] 100
286		-	[50.820. 1. The statement required by 1
	286	+	3 of this section. 100
	287	+	50.820. 1. The statement required by 1
287	288		section 50.815 shall be set in the standard 2
288	289		column width measure which will take the least 3
289	290		space and the publisher shall file two proofs of 4
290	291		publication with the county commission and the 5
291	292		commission shall forward one proof to the state 6
292		-	76 Date _________
293		-	77 __________________
	293	+	auditor and shall file the other in the office 7
	294	+	of the commission. As required under section 8
	295	+	493.025, a newspaper publishing the statement 9
	296	+	shall charge and receive no more than its 10
294	297		78 __________________
295	298		79 __________________
296	299		80 Commissioners, County Commission
297	300		81 __________________
298	301		82 County Clerk SB 2 8
299		-	auditor and shall file the other in the office 7
300		-	of the commission. As required under section 8
301		-	493.025, a newspaper publishing the statement 9
302		-	shall charge and receive no more than its 10
303	302		regular local classified advertising rate, which 11
304	303		shall be the rate on the newspaper's rate 12
305	304		schedule that was offered to the public thirty 13
306	305		days before the publication of the statement. 14
307	306		The county commission shall pay the publisher 15
308	307		upon the filing of proof of publication with the 16
309	308		commission. After verification, the state 17
310	309		auditor shall notify the commission that proof 18
311	310		of publication has been received and that it 19
312	311		complies with the requirements of this section. 20
313	312		2. The statement shall be spread on the 21
314	313		record of the commission and for this purpose 22
315	314		the publisher shall be required to furnish the 23
316	315		commission with at least two copies of the 24
317	316		statement which may be placed in the record. 25
318	317		3. The state auditor shall notify the 26
319	318		county treasurer immediately of the receipt of 27
320	319		the proof of publication of the statement. 28
321	320		After the first day of July of each year the 29
322	321		county treasurer shall not pay or enter for 30
323	322		protest any warrant for the pay of any of the 31
324	323		county commission until notice is received from 32
325	324		the state auditor that the required proof of 33
326	325		publication has been filed. 34
327	326		4. The state auditor shall prepare sample 35
328	327		forms for financial statements required by 36
329	328		section 50.815 and shall provide the same to the 37
330	329		county clerk of each county of the first, 38
331	330		second, third, or fourth classification in this 39
332	331		state, but failure of the auditor to supply such 40
333	332		forms shall not in any way excuse any person 41
334	333		from the performance of any duty imposed by this 42
335	334		section or by section 50.815. If any county 43
336	335		officer fails, neglects, or refuses to comply 44
337	336		with the provisions of this section or section 45
338	337		50.815, the county officer shall, in addition to 46
339	338		other penalties provided by law, be liable on 47
340	339		his or her official bond for dereliction of 48
341		-	duty.] 49 ~~SB 2 9~~
	340	+	duty.] 49
342	341		50.820. 1. The statement required by section 50.815 1
343	342		shall be set in the standard column width measure which will 2
344		-	take the least space and the publisher shall file two proofs 3
	343	+	take the least space and the publisher shall file two proofs 3 SB 2 9
345	344		of publication with the county commission and the commission 4
346	345		shall forward one proof to the state auditor and shall file 5
347	346		the other in the office of the commission. As required 6
348	347		under section 493.025, a newspaper publishing the statement 7
349	348		shall charge and receive no more than its regular local 8
350	349		classified advertising rate, which shall be the rate on the 9
351	350		newspaper's rate schedule that was offered to the public 10
352	351		thirty days before the publication of the statement. The 11
353	352		county commission shall [not] pay the publisher [until]upon 12
354	353		the filing of proof of publication [is filed] with the 13
355	354		commission [and]. After verification, the state auditor 14
356	355		[notifies]shall notify the commission that proof of 15
357	356		publication has been received and that it complies with the 16
358	357		requirements of this section. 17
359	358		2. The statement shall be spread on the record of the 18
360	359		commission and for this purpose the publisher shall be 19
361	360		required to furnish the commission with at least two copies 20
362	361		of the statement which may be [pasted on]placed in the 21
363	362		record. 22
364	363		3. The state auditor shall notify the county treasurer 23
365	364		immediately of the receipt of the proof of publication of 24
366	365		the statement. After the first day of [April]July of each 25
367	366		year the county treasurer shall not pay or enter for protest 26
368	367		any warrant for the pay of any of the county commission 27
369	368		until notice is received from the state auditor that the 28
370	369		required proof of publication has been filed. [Any county 29
371	370		treasurer paying or entering for protest any warrant for any 30
372		-	commissioner of the county commission prior to the receipt 31 ~~SB 2 10~~
	371	+	commissioner of the county commission prior to the receipt 31
373	372		of such notice from the state auditor shall be liable 32
374	373		therefor on his official bond.] 33
375	374		4. The state auditor shall prepare sample forms for 34
376		-	financial statements required by section 50.815 and shall 35
377		-	[mail] provide the same to the county clerk of each county 36
378		-	of the first [class not having a charter form of 37
379		-	~~government],~~ second, third, or fourth classification in this 38
380		-	~~state, but~~ failure of the auditor to supply such forms shall 39
381		-	~~not in any~~ way excuse any person from the performance of any 40
382		-	~~duty~~ imposed by this section or by section 50.815. If any 41
383		-	~~county~~ officer fails, neglects, or refuses to comply with 42
384		-	~~the~~ provisions of this section or section 50.815 [he], the 43
385		-	~~county~~ officer shall, in addition to other penalties 44
386		-	~~provided by~~ law, be liable on his or her official bond for 45
387		-	~~dereliction~~ of duty. 46
	375	+	financial statements required by section 50.815 and shall 35 SB 2 10
	376	+	[mail]provide the same to the county clerk of each county of 36
	377	+	the first [class not having a charter form of government], 37
	378	+	second, third, or fourth classification in this state, but 38
	379	+	failure of the auditor to supply such forms shall not in any 39
	380	+	way excuse any person from the performance of any duty 40
	381	+	imposed by this section or by section 50.815. If any county 41
	382	+	officer fails, neglects, or refuses to comply with the 42
	383	+	provisions of this section or section 50.815[he], the county 43
	384	+	officer shall, in addition to other penalties provided by 44
	385	+	law, be liable on his or her official bond for dereliction 45
	386	+	of duty. 46
388	387		[105.145. 1. The following definitions 1
389	388		shall be applied to the terms used in this 2
390	389		section: 3
391	390		(1) "Governing body", the board, body, or 4
392	391		persons in which the powers of a political 5
393	392		subdivision as a body corporate, or otherwise, 6
394	393		are vested; 7
395	394		(2) "Political subdivision", any agency or 8
396	395		unit of this state, except counties and school 9
397	396		districts, which now is, or hereafter shall be, 10
398	397		authorized to levy taxes or empowered to cause 11
399	398		taxes to be levied. 12
400	399		2. The governing body of each political 13
401	400		subdivision in the state shall cause to be 14
402	401		prepared an annual report of the financial 15
403	402		transactions of the political subdivision in 16
404	403		such summary form as the state auditor shall 17
405	404		prescribe by rule, except that the annual report 18
406	405		of political subdivisions whose cash receipts 19
407	406		for the reporting period are ten thousand 20
408	407		dollars or less shall only be required to 21
409	408		contain the cash balance at the beginning of the 22
410		-	reporting period, a summary of cash receipts, a 23 ~~SB 2 11~~
	409	+	reporting period, a summary of cash receipts, a 23
411	410		summary of cash disbursements and the cash 24
412	411		balance at the end of the reporting period. 25
413	412		3. Within such time following the end of 26
414	413		the fiscal year as the state auditor shall 27
415		-	prescribe by rule, the governing body of each 28
	414	+	prescribe by rule, the governing body of each 28 SB 2 11
416	415		political subdivision shall cause a copy of the 29
417	416		annual financial report to be remitted to the 30
418	417		state auditor. 31
419	418		4. The state auditor shall immediately on 32
420	419		receipt of each financial report acknowledge the 33
421	420		receipt of the report. 34
422	421		5. In any fiscal year no member of the 35
423	422		governing body of any political subdivision of 36
424	423		the state shall receive any compensation or 37
425	424		payment of expenses after the end of the time 38
426	425		within which the financial statement of the 39
427	426		political subdivision is required to be filed 40
428	427		with the state auditor and until such time as 41
429	428		the notice from the state auditor of the filing 42
430	429		of the annual financial report for the fiscal 43
431	430		year has been received. 44
432	431		6. The state auditor shall prepare sample 45
433	432		forms for financial reports and shall mail the 46
434	433		same to the political subdivisions of the 47
435	434		state. Failure of the auditor to supply such 48
436	435		forms shall not in any way excuse any person 49
437	436		from the performance of any duty imposed by this 50
438	437		section. 51
439	438		7. All reports or financial statements 52
440	439		hereinabove mentioned shall be considered to be 53
441	440		public records. 54
442	441		8. The provisions of this section apply to 55
443	442		the board of directors of every transportation 56
444	443		development district organized under sections 57
445	444		238.200 to 238.275. 58
446	445		9. Any political subdivision that fails to 59
447	446		timely submit a copy of the annual financial 60
448	447		statement to the state auditor shall be subject 61
449	448		to a fine of five hundred dollars per day. 62
450	449		10. The state auditor shall report any 63
451	450		violation of subsection 9 of this section to the 64
452	451		department of revenue. Upon notification from 65
453	452		the state auditor's office that a political 66
454		-	subdivision failed to timely submit a copy of 67 ~~SB 2 12~~
	453	+	subdivision failed to timely submit a copy of 67
455	454		the annual financial statement, the department 68
456	455		of revenue shall notify such political 69
457	456		subdivision by certified mail that the statement 70
458	457		has not been received. Such notice shall 71
459		-	clearly set forth the following: 72
	458	+	clearly set forth the following: 72 SB 2 12
460	459		(1) The name of the political subdivision; 73
461	460		(2) That the political subdivision shall 74
462	461		be subject to a fine of five hundred dollars per 75
463	462		day if the political subdivision does not submit 76
464	463		a copy of the annual financial statement to the 77
465	464		state auditor's office within thirty days from 78
466	465		the postmarked date stamped on the certified 79
467	466		mail envelope; 80
468	467		(3) That the fine will be enforced and 81
469	468		collected as provided under subsection 11 of 82
470	469		this section; and 83
471	470		(4) That the fine will begin accruing on 84
472	471		the thirty-first day from the postmarked date 85
473	472		stamped on the certified mail envelope and will 86
474	473		continue to accrue until the state auditor's 87
475	474		office receives a copy of the financial 88
476	475		statement. 89
477	476		In the event a copy of the annual financial 90
478	477		statement is received within such thirty-day 91
479	478		period, no fine shall accrue or be imposed. The 92
480	479		state auditor shall report receipt of the 93
481	480		financial statement to the department of revenue 94
482	481		within ten business days. Failure of the 95
483	482		political subdivision to submit the required 96
484	483		annual financial statement within such thirty- 97
485	484		day period shall cause the fine to be collected 98
486	485		as provided under subsection 11 of this section. 99
487	486		11. The department of revenue may collect 100
488	487		the fine authorized under the provisions of 101
489	488		subsection 9 of this section by offsetting any 102
490	489		sales or use tax distributions due to the 103
491	490		political subdivision. The director of revenue 104
492	491		shall retain two percent for the cost of such 105
493	492		collection. The remaining revenues collected 106
494	493		from such violations shall be distributed 107
495	494		annually to the schools of the county in the 108
496	495		same manner that proceeds for all penalties, 109
497	496		forfeitures, and fines collected for any breach 110
498		-	of the penal laws of the state are distributed. 111 ~~SB 2 13~~
	497	+	of the penal laws of the state are distributed. 111
499	498		12. Any political subdivision that has 112
500	499		gross revenues of less than five thousand 113
501	500		dollars or that has not levied or collected 114
502	501		taxes in the fiscal year for which the annual 115
503		-	financial statement was not timely filed shall 116
	502	+	financial statement was not timely filed shall 116 SB 2 13
504	503		not be subject to the fine authorized in this 117
505	504		section. 118
506	505		13. If a failure to timely submit the 119
507	506		annual financial statement is the result of 120
508	507		fraud or other illegal conduct by an employee or 121
509	508		officer of the political subdivision, the 122
510	509		political subdivision shall not be subject to a 123
511	510		fine authorized under this section if the 124
512	511		statement is filed within thirty days of the 125
513	512		discovery of the fraud or illegal conduct. If a 126
514	513		fine is assessed and paid prior to the filing of 127
515	514		the statement, the department of revenue shall 128
516	515		refund the fine upon notification from the 129
517	516		political subdivision. 130
518	517		14. If a political subdivision has an 131
519	518		outstanding balance for fines or penalties at 132
520	519		the time it files its first annual financial 133
521	520		statement after January 1, 2023, the director of 134
522	521		revenue shall make a one-time downward 135
523	522		adjustment to such outstanding balance in an 136
524	523		amount that reduces the outstanding balance by 137
525	524		no less than ninety percent. 138
526	525		15. The director of revenue shall have the 139
527	526		authority to make a one-time downward adjustment 140
528	527		to any outstanding penalty imposed under this 141
529	528		section on a political subdivision if the 142
530	529		director determines the fine is uncollectable. 143
531	530		The director of revenue may prescribe rules and 144
532	531		regulations necessary to carry out the 145
533	532		provisions of this subsection. Any rule or 146
534	533		portion of a rule, as that term is defined in 147
535	534		section 536.010, that is created under the 148
536	535		authority delegated in this section shall become 149
537	536		effective only if it complies with and is 150
538	537		subject to all of the provisions of chapter 536 151
539	538		and, if applicable, section 536.028. This 152
540	539		section and chapter 536 are nonseverable and if 153
541	540		any of the powers vested with the general 154
542		-	assembly pursuant to chapter 536 to review, to 155 ~~SB 2 14~~
	541	+	assembly pursuant to chapter 536 to review, to 155
543	542		delay the effective date, or to disapprove and 156
544	543		annul a rule are subsequently held 157
545	544		unconstitutional, then the grant of rulemaking 158
546	545		authority and any rule proposed or adopted after 159
547		-	August 28, 2022, shall be invalid and void.] 160
	546	+	August 28, 2022, shall be invalid and void.] 160 SB 2 14
548	547		105.145. 1. The following definitions shall be 1
549	548		applied to the terms used in this section: 2
550	549		(1) "Governing body", the board, body, or persons in 3
551	550		which the powers of a political subdivision as a body 4
552	551		corporate, or otherwise, are vested; 5
553	552		(2) "Political subdivision", any agency or unit of 6
554	553		this state, except counties and school districts, which now 7
555	554		is, or hereafter shall be, authorized to levy taxes or 8
556	555		empowered to cause taxes to be levied. 9
557	556		2. The governing body of each political subdivision in 10
558	557		the state shall cause to be prepared an annual report of the 11
559	558		financial transactions of the political subdivision in such 12
560	559		summary form as the state auditor shall prescribe by rule, 13
561	560		except that the annual report of political subdivisions 14
562	561		whose cash receipts for the reporting period are ten 15
563	562		thousand dollars or less shall only be required to contain 16
564	563		the cash balance at the beginning of the reporting period, a 17
565	564		summary of cash receipts, a summary of cash disbursements 18
566	565		and the cash balance at the end of the reporting period. 19
567	566		3. Within such time following the end of the fiscal 20
568	567		year as the state auditor shall prescribe by rule, the 21
569	568		governing body of each political subdivision shall cause a 22
570	569		copy of the annual financial report to be remitted to the 23
571	570		state auditor. 24
572	571		4. The state auditor shall immediately on receipt of 25
573	572		each financial report acknowledge the receipt of the report. 26
574	573		5. In any fiscal year no member of the governing body 27
575		-	of any political subdivision of the state shall receive any 28 ~~SB 2 15~~
	574	+	of any political subdivision of the state shall receive any 28
576	575		compensation or payment of expenses after the end of the 29
577	576		time within which the financial statement of the political 30
578	577		subdivision is required to be filed with the state auditor 31
579		-	and until such time as the notice from the state auditor of 32
	578	+	and until such time as the notice from the state auditor of 32 SB 2 15
580	579		the filing of the annual financial report for the fiscal 33
581	580		year has been received. 34
582	581		6. The state auditor shall prepare sample forms for 35
583	582		financial reports and shall mail the same to the political 36
584	583		subdivisions of the state. Failure of the auditor to supply 37
585	584		such forms shall not in any way excuse any person from the 38
586	585		performance of any duty imposed by this section. 39
587	586		7. All reports or financial statements hereinabove 40
588	587		mentioned shall be considered to be public records. 41
589	588		8. The provisions of this section apply to the board 42
590	589		of directors of every transportation development district 43
591	590		organized under sections 238.200 to 238.275. 44
592	591		9. Any political subdivision that fails to timely 45
593	592		submit a copy of the annual financial statement to the state 46
594	593		auditor shall be subject to a fine of five hundred dollars 47
595	594		per day. 48
596	595		10. The state auditor shall report any violation of 49
597	596		subsection 9 of this section to the department of revenue. 50
598	597		Upon notification from the state auditor's office that a 51
599	598		political subdivision failed to timely submit a copy of the 52
600	599		annual financial statement, the department of revenue shall 53
601	600		notify such political subdivision by certified mail that the 54
602	601		statement has not been received. Such notice shall clearly 55
603	602		set forth the following: 56
604	603		(1) The name of the political subdivision; 57
605	604		(2) That the political subdivision shall be subject to 58
606	605		a fine of five hundred dollars per day if the political 59
607		-	subdivision does not submit a copy of the annual financial 60 ~~SB 2 16~~
	606	+	subdivision does not submit a copy of the annual financial 60
608	607		statement to the state auditor's office within thirty days 61
609	608		from the postmarked date stamped on the certified mail 62
610		-	envelope; 63
	609	+	envelope; 63 SB 2 16
611	610		(3) That the fine will be enforced and collected as 64
612	611		provided under subsection 11 of this section; and 65
613	612		(4) That the fine will begin accruing on the thirty- 66
614	613		first day from the postmarked date stamped on the certified 67
615	614		mail envelope and will continue to accrue until the state 68
616	615		auditor's office receives a copy of the financial statement. 69
617	616		In the event a copy of the annual financial statement is 70
618	617		received within such thirty-day period, no fine shall accrue 71
619	618		or be imposed. The state auditor shall report receipt of 72
620	619		the financial statement to the department of revenue within 73
621	620		ten business days. Failure of the political subdivision to 74
622	621		submit the required annual financial statement within such 75
623	622		thirty-day period shall cause the fine to be collected as 76
624	623		provided under subsection 11 of this section. 77
625	624		11. The department of revenue may collect the fine 78
626	625		authorized under the provisions of subsection 9 of this 79
627	626		section by offsetting any sales or use tax distributions due 80
628	627		to the political subdivision. The director of revenue shall 81
629	628		retain two percent for the cost of such collection. The 82
630	629		remaining revenues collected from such violations shall be 83
631	630		distributed annually to the schools of the county in the 84
632	631		same manner that proceeds for all penalties, forfeitures, 85
633	632		and fines collected for any breach of the penal laws of the 86
634	633		state are distributed. 87
635	634		12. Any [transportation development district organized 88
636	635		under sections 238.200 to 238.275 having]political 89
637	636		subdivision that has gross revenues of less than five 90
638		-	thousand dollars or that has not levied or collected sales 91 ~~SB 2 17~~
	637	+	thousand dollars or that has not levied or collected sales 91
639	638		or use taxes in the fiscal year for which the annual 92
640	639		financial statement was not timely filed shall not be 93
641		-	subject to the fine authorized in this section. 94
	640	+	subject to the fine authorized in this section. 94 SB 2 17
642	641		13. If a failure to timely submit the annual financial 95
643	642		statement is the result of fraud or other illegal conduct by 96
644	643		an employee or officer of the political subdivision, the 97
645	644		political subdivision shall not be subject to a fine 98
646	645		authorized under this section if the statement is filed 99
647	646		within thirty days of the discovery of the fraud or illegal 100
648	647		conduct. If a fine is assessed and paid prior to the filing 101
649	648		of the statement, the department of revenue shall refund the 102
650	649		fine upon notification from the political subdivision. 103
651	650		14. If a political subdivision has an outstanding 104
652	651		balance for fines or penalties at the time it files its 105
653	652		first annual financial statement after August 28, 2025, the 106
654	653		director of revenue shall make a one-time downward 107
655	654		adjustment to such outstanding balance in an amount that 108
656	655		reduces the outstanding balance by no less than ninety 109
657	656		percent. 110
658	657		15. The director of revenue shall have the authority 111
659	658		to make a one-time downward adjustment to any outstanding 112
660	659		penalty imposed under this section on a political 113
661	660		subdivision if the director determines the fine is 114
662	661		uncollectable. The director of revenue may prescribe rules 115
663	662		and regulations necessary to carry out the provisions of 116
664	663		this subsection. Any rule or portion of a rule, as that 117
665	664		term is defined in section 536.010, that is created under 118
666	665		the authority delegated in this section shall become 119
667	666		effective only if it complies with and is subject to all of 120
668	667		the provisions of chapter 536 and, if applicable, section 121
669	668		536.028. This section and chapter 536 are nonseverable and 122
670		-	if any of the powers vested with the general assembly 123 ~~SB 2 18~~
	669	+	if any of the powers vested with the general assembly 123
671	670		pursuant to chapter 536 to review, to delay the effective 124
672	671		date, or to disapprove and annul a rule are subsequently 125
673		-	held unconstitutional, then the grant of rulemaking 126
	672	+	held unconstitutional, then the grant of rulemaking 126 SB 2 18
674	673		authority and any rule proposed or adopted after August 28, 127
675	674		2025, shall be invalid and void. 128
676	675		[50.800. 1. On or before the first Monday 1
677	676		in March of each year, the county commission of 2
678	677		each county of the second, third, or fourth 3
679	678		class shall prepare and publish in some 4
680	679		newspaper as provided for in section 493.050, if 5
681	680		there is one, and if not by notices posted in at 6
682	681		least ten places in the county, a detailed 7
683	682		financial statement of the county for the year 8
684	683		ending December thirty-first, preceding. 9
685	684		2. The statement shall show the bonded 10
686	685		debt of the county, if any, kind of bonds, date 11
687	686		of maturity, interest rate, rate of taxation 12
688	687		levied for interest and sinking fund and 13
689	688		authority for the levy, the total amount of 14
690	689		interest and sinking fund that has been 15
691	690		collected and interest and sinking fund on hand 16
692	691		in cash. 17
693	692		3. The statement shall also show 18
694	693		separately the total amount of the county and 19
695	694		township school funds on hand and loaned out, 20
696	695		the amount of penalties, fines, levies, 21
697	696		utilities, forfeitures, and any other taxes 22
698	697		collected and disbursed or expended during the 23
699	698		year and turned into the permanent school fund, 24
700	699		the name of each person who has a loan from the 25
701	700		permanent school fund, whether county or 26
702	701		township, the amount of the loan, date loan was 27
703	702		made and date of maturity, description of the 28
704	703		security for the loan, amount, if any, of 29
705	704		delinquent interest on each loan. 30
706	705		4. The statement shall show the total 31
707	706		valuation of the county for purposes of 32
708	707		taxation, the highest rate of taxation the 33
709	708		constitution permits the county commission to 34
710	709		levy for purposes of county revenue, the rate 35
711	710		levied by the county commission for the year 36
712		-	covered by the statement, division of the rate 37 ~~SB 2 19~~
	711	+	covered by the statement, division of the rate 37
713	712		levied among the several funds and total amount 38
714	713		of delinquent taxes for all years as of December 39
715		-	thirty-first. 40
	714	+	thirty-first. 40 SB 2 19
716	715		5. The statement shall show receipts or 41
717	716		revenues into each and every fund separately. 42
718	717		Each fund shall show the beginning balance of 43
719	718		each fund; each source of revenue; the total 44
720	719		amount received from each source of revenue; the 45
721	720		total amount available in each fund; the total 46
722	721		amount of disbursements or expenditures from 47
723	722		each fund and the ending balance of each fund as 48
724	723		of December thirty-first. The total receipts or 49
725	724		revenues for the year into all funds shall be 50
726	725		shown in the recapitulation. In counties with 51
727	726		the township form of government, each township 52
728	727		shall be considered a fund pursuant to this 53
729	728		subsection. 54
730	729		6. Total disbursements or expenditures 55
731	730		shall be shown for warrants issued in each 56
732	731		category contained in the forms developed or 57
733	732		approved by the state auditor pursuant to 58
734	733		section 50.745. Total amount of warrants, 59
735	734		person or vendor to whom issued and purpose for 60
736	735		which issued shall be shown except as herein 61
737	736		provided. Under a separate heading in each fund 62
738	737		the statements shall show what warrants are 63
739	738		outstanding and unpaid for the lack of funds on 64
740	739		that date with appropriate balance or overdraft 65
741	740		in each fund as the case may be. 66
742	741		7. Warrants issued to pay for the service 67
743	742		of election judges and clerks of elections shall 68
744	743		be in the following form: 69
745	744		Names of judges and clerks of 70
746	745		elections at $______ per day 71
747	746		(listing the names run in and not 72
748	747		listing each name by lines, and 73
749	748		at the end of the list of names 74
750	749		giving the total of the amount of 75
751	750		all the warrants issued for such 76
752	751		election services). 77
753	752		8. Warrants issued to pay for the service 78
754	753		of jurors shall be in the following form: 79
755	754		Names of jurors at $______ per 80
756		-	day (listing the names run in and 81 ~~SB 2 20~~
	755	+	day (listing the names run in and 81
757	756		not listing each name by lines, 82
758	757		and at the end of the list of 83
759		-	names giving the total of the 84
	758	+	names giving the total of the 84 SB 2 20
760	759		amount of all the warrants issued 85
761	760		for such election service). 86
762	761		9. Warrants to Internal Revenue Service 87
763	762		for Social Security and withholding taxes shall 88
764	763		be brought into one call. 89
765	764		10. Warrants to the director of revenue of 90
766	765		Missouri for withholding taxes shall be brought 91
767	766		into one call. 92
768	767		11. Warrants to the division of employment 93
769	768		security shall be brought into one call. 94
770	769		12. Warrants to Missouri local government 95
771	770		employees' retirement system or other retirement 96
772	771		funds for each office shall be brought into one 97
773	772		call. 98
774	773		13. Warrants for utilities such as gas, 99
775	774		water, lights and power shall be brought into 100
776	775		one call except that the total shall be shown 101
777	776		for each vendor. 102
778	777		14. Warrants issued to each telephone 103
779	778		company shall be brought into one call for each 104
780	779		office in the following form: 105
781	780		(Name of Telephone Company for 106
782	781		______ office and total amount of 107
783	782		warrants issued). 108
784	783		15. Warrants issued to the postmaster for 109
785	784		postage shall be brought into one call for each 110
786	785		office in the following form: 111
787	786		(Postmaster for ______ office and 112
788	787		total amount of warrants issued). 113
789	788		16. Disbursements or expenditures by road 114
790	789		districts shall show the warrants, if warrants 115
791	790		have been issued in the same manner as provided 116
792	791		for in subsection 5 of this section. If money 117
793	792		has been disbursed or expended by overseers the 118
794	793		financial statement shall show the total paid by 119
795	794		the overseer to each person for the year, and 120
796	795		the purpose of each payment. Receipts or 121
797	796		revenues into the county distributive school 122
798	797		fund shall be listed in detail, disbursements or 123
799	798		expenditures shall be listed and the amount of 124
800		-	each disbursement or expenditure. If any taxes 125 ~~SB 2 21~~
	799	+	each disbursement or expenditure. If any taxes 125
801	800		have been levied by virtue of Section 12(a) of 126
802	801		Article X of the Constitution of Missouri the 127
803		-	financial statement shall contain the following: 128
	802	+	financial statement shall contain the following: 128 SB 2 21
804	803		By virtue and authority of the 129
805	804		discretionary power conferred 130
806	805		upon the county commissions of 131
807	806		the several counties of this 132
808	807		state to levy a tax of not to 133
809	808		exceed 35 cents on the $100 134
810	809		assessed valuation the county 135
811	810		commission of ______ County did 136
812	811		for the year covered by this 137
813	812		report levy a tax rate of ______ 138
814	813		cents on the $100 assessed 139
815	814		valuation which said tax amounted 140
816	815		to $______ and was disbursed or 141
817	816		expended as follows: 142
818	817		The statement shall show how the money was 143
819	818		disbursed or expended and if any part of the sum 144
820	819		has not been accounted for in detail under some 145
821	820		previous appropriate heading the portion not 146
822	821		previously accounted for shall be shown in 147
823	822		detail. 148
824	823		17. At the end of the statement the person 149
825	824		designated by the county commission to prepare 150
826	825		the financial statement herein required shall 151
827	826		append the following certificate: 152
828	827		153
829	828		154
830	829		155
831	830		156
832	831		157
833	832		158
834	833		159
835	834		160
836	835		161
837	836		162
838	837		163
839	838		164
840	839		165
841	840		166
842	841		167
843	842		168
844	843		169
845	844		170
846	845		171
847	846		172
848	847		173
849	848		174
850	849		175
851	850		176
	851	+	177
	852	+	178
	853	+	179
852	854		I, ______, the duly authorized agent
853	855		appointed by the county commission of
854	856		______ County, state of Missouri, to
855	857		prepare for publication the financial
856	858		statement as required by section 50.800,
857	859		RSMo, hereby certify that I have diligently
858	860		checked the records of the county and that
859	861		the above and foregoing is a complete and
860	862		correct statement of every item of
861	863		information required in section 50.800,
862	864		RSMo, for the year ending December 31,
863	865		______, and especially have I checked every
864	866		receipt from every source whatsoever and
865	867		every disbursement or expenditure of every
866	868		kind and to whom and for what each such
867	869		disbursement or expenditure was made and
868	870		that each receipt or revenue and
	871	+	disbursement or expenditure i s accurately
	872	+	shown. (If for any reason complete and
	873	+	accurate information is not given the
	874	+	following shall be added to the
869	875		SB 2 22
870	876		Or if no one has been designated said statement 186
871	877		having been prepared by the county clerk, 187
872	878		signature shall be in the following form: 188
873	879		Clerk of the county commission 189
874	880		and ex officio officer designated 190
875	881		to prepare financial statement 191
876	882		required by section 50.800, RSMo. 192
877	883		18. Any person falsely certifying to any 193
878	884		fact covered by the certificate is liable on his 194
879	885		bond and upon conviction of falsely certifying 195
880	886		to any fact covered by the certificate is guilty 196
881	887		of a misdemeanor and punishable by a fine of not 197
882	888		less than two hundred dollars or more than one 198
883	889		thousand dollars or by imprisonment in the 199
884	890		county jail for not less than thirty days nor 200
885	891		more than six months or by both fine and 201
886	892		imprisonment. Any person charged with the 202
887	893		responsibility of preparing the financial report 203
888	894		who willfully or knowingly makes a false report 204
889	895		of any record, is, in addition to the penalty 205
890	896		otherwise provided for in this law, deemed 206
891	897		guilty of a felony and upon conviction shall be 207
892	898		sentenced to the penitentiary for not less than 208
893		-	two years nor more than five years.] 209
894		-	[50.810. 1. The statement shall be 1
	899	+	two years nor more than five years. 209
	900	+	50.810. 1. The statement shall be 1
895	901		printed in not less than 8-point type, but not 2
896		-	177
897		-	178
898		-	179
	902	+	more than the smallest point type over 8-point 3
	903	+	type available and in the standard column width 4
	904	+	measure that will take the least space. The 5
	905	+	publisher shall file two proofs of publication 6
899	906		180
900	907		181
901		-	disbursement or expenditure is accurately
902		-	shown. (If for any reason complete and
903		-	accurate information is not given the
904		-	following shall be added to the
905	908		certificate.) Exceptions: The above report
906	909		is incomplete because proper information
907	910		was not available in the following records
908	911		______ which are in the keeping of the
909	912		following officer or officers. The person
910	913		designated to prepare the financial
911	914		statement shall give in detail any
912	915		incomplete data called for by this section.
913	916		182 Date ______
914	917		183
915	918		184
916	919		185
917	920		Officer designated by county commission to
918	921		prepare financial statement required by
919	922		section 50.800, RSMo.
920	923		SB 2 23
921		-	more than the smallest point type over 8-point 3
922		-	type available and in the standard column width 4
923		-	measure that will take the least space. The 5
924		-	publisher shall file two proofs of publication 6
925	924		with the county commission and the commission 7
926	925		shall forward one proof to the state auditor and 8
927	926		shall file the other in the office of the 9
928	927		commission. The county commission shall not pay 10
929	928		the publisher until proof of publication is 11
930	929		filed with the commission and shall not pay the 12
931	930		person designated to prepare the statement for 13
932	931		the preparation of the copy for the statement 14
933	932		until the state auditor notifies the commission 15
934	933		that proof of publication has been received and 16
935	934		that it complies with the requirements of this 17
936	935		section. 18
937	936		2. The statement shall be spread on the 19
938	937		record of the commission and for this purpose 20
939	938		the publisher shall be required to furnish the 21
940	939		commission with at least two copies of the 22
941	940		statement that may be pasted on the record. The 23
942	941		publisher shall itemize the cost of publishing 24
943	942		said statement by column inch as properly 25
944	943		chargeable to the several funds and shall submit 26
945	944		such costs for payment to the county 27
946	945		commission. The county commission shall pay out 28
947	946		of each fund in the proportion that each item 29
948	947		bears to the total cost of publishing said 30
949	948		statement and shall issue warrants therefor; 31
950	949		provided any part not properly chargeable to any 32
951	950		specific fund shall be paid from the county 33
952	951		general revenue fund. 34
953	952		3. The state auditor shall notify the 35
954	953		county treasurer immediately of the receipt of 36
955	954		the proof of publication of the statement. 37
956	955		After the first of April of each year the county 38
957	956		treasurer shall not pay or enter for protest any 39
958	957		warrant for the pay of any commissioner of any 40
959	958		county commission until notice is received from 41
960	959		the state auditor that the required proof of 42
961	960		publication has been filed. Any county 43
962	961		treasurer paying or entering for protest any 44
963	962		warrant for any commissioner of the county 45
964		-	commission prior to the receipt of such notice 46 ~~SB 2 24~~
	963	+	commission prior to the receipt of such notice 46
965	964		from the state auditor shall be liable on his 47
966	965		official bond therefor. 48
967	966		4. The state auditor shall prepare sample 49
968		-	forms for financial statements and shall mail 50
	967	+	forms for financial statements and shall mail 50 SB 2 24
969	968		the same to the county clerks of the several 51
970	969		counties in this state. If the county 52
971	970		commission employs any person other than a 53
972	971		bonded county officer to prepare the financial 54
973	972		statement the county commission shall require 55
974	973		such person to give bond with good and 56
975	974		sufficient sureties in the penal sum of one 57
976	975		thousand dollars for the faithful performance of 58
977	976		his duty. If any county officer or other person 59
978	977		employed to prepare the financial statement 60
979	978		herein provided for shall fail, neglect, or 61
980	979		refuse to, in any manner, comply with the 62
981	980		provisions of this law he shall, in addition to 63
982	981		other penalties herein provided, be liable on 64
983	982		his official bond for dereliction of duty.] 65
984	983		