EXPLANATION- Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
FIRST REGULAR SESSION
[PERFECTED]
SENATE BILL NO. 2
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR CRAWFORD.
0455S.01P KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 50.800 and 50.810, RSMo, and section 50.815 as enacted by house bill no.
1606, one hundred first general assembly, second regular session, section 50.815 as
enacted by house bill no. 669, seventy-seventh general assembly, first regular session,
section 50.820 as enacted by house bill no. 1606, one hundred first general assembly,
second regular session, section 50.820 as enacted by house bill no. 669, seventy-
seventh general assembly, first regular session, section 105.145 as enacted by house
bill no. 1606, one hundred first general assembly, second regular session, and section
105.145 as enacted by senate bill no. 112, ninety-ninth general assembly, first regular
session, and to enact in lieu thereof three new sections relating to financial statements
of certain local governments, with penalty provisions.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 50.800 and 50.810, RSMo, and section 1
50.815 as enacted by house bill no. 1606, one hundred first 2
general assembly, second regular session, section 50.815 as 3
enacted by house bill no. 669, seventy-seventh general 4
assembly, first regular session, section 50.820 as enacted by 5
house bill no. 1606, one hundred first general assembly, second 6
regular session, section 50.820 as enacted by house bill no. 7
669, seventy-seventh general assembly, first regular session, 8
section 105.145 as enacted by house bill no. 1606, one hundred 9
first general assembly, second regular session, and section 10
105.145 as enacted by senate bill no. 112, ninety-ninth general 11 SB 2 2
assembly, first regular session, are repealed and three new 12
sections enacted in lieu thereof, to be known as sections 13
50.815, 50.820, and 105.145, to read as follows:14
[50.815. 1. On or before June thirtieth 1
of each year, the county commission of each 2
county of the first, second, third, or fourth 3
classification shall, with the assistance of the 4
county clerk or other officer responsible for 5
the preparation of the financial statement, 6
prepare and publish in some newspaper of general 7
circulation published in the county, as provided 8
under section 493.050, a financial statement of 9
the county for the year ending the preceding 10
December thirty-first. 11
2. The financial statement shall show at 12
least the following: 13
(1) A summary of the receipts of each fund 14
of the county for the year; 15
(2) A summary of the disbursements and 16
transfers of each fund of the county for the 17
year; 18
(3) A statement of the cash balance at the 19
beginning and at the end of the year for each 20
fund of the county; 21
(4) A summary of delinquent taxes and 22
other due bills for each fund of the county; 23
(5) A summary of warrants of each fund of 24
the county outstanding at the end of the year; 25
(6) A statement of bonded indebtedness, if 26
any, at the beginning and at the end of the year 27
for each fund of the county; 28
(7) A statement of the tax levies of each 29
fund of the county for the year; and 30
(8) The name, office, and current gross 31
annual salary of each elected or appointed 32
county official. 33
3. The financial statement need not show 34
specific disbursements, warrants issued, or the 35
names of specific payees except to comply with 36
subdivision (8) of subsection 2 of this section, 37
but every individual warrant, voucher, receipt, 38
court order and all other items, records, 39 SB 2 3
documents and other information which are not 40
specifically required to be retained by the 41
officer having initial charge thereof shall be 42
filed on or before the date of publication of 43
the financial statement prescribed by subsection 44
1 of this section in the office of the county 45
clerk. The county clerk or other officer 46
responsible for the preparation of the financial 47
statement shall preserve the same, shall provide 48
an electronic copy of the data used to create 49
the financial statement without charge to any 50
newspaper requesting a copy of such data, and 51
shall cause the same to be available for 52
inspection during normal business hours on the 53
request of any person, for a period of five 54
years following the date of filing in his or her 55
office, after which five-year period these 56
records may be disposed of according to law 57
unless they are the subject of a legal suit 58
pending at the expiration of that period. 59
4. At the end of the financial statement, 60
each commissioner of the county commission and 61
the county clerk shall sign and append the 62
following certificate: 63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
We, _________ , _________ , and _________ ,
duly elected commissioners of the county
commission of _________ County, Missouri,
and I, _________ _________ , county clerk of
that county, certify that the above and
foregoing is a complete and correct statement
of every item of information required in
section 50.815 for the year ending December
31, 20_________ , and we have checked every
receipt from every source and every
disbursement of every kind and to whom and
for what each disbursement was made, and each
receipt and disbursement is accurately
included in the above and foregoing totals.
(If for any reason complete and accurate
information is not given the following shall
be added to the certificate.) Exceptions: the
above report is incomplete because proper
information was not available in the
following records _________ which are in the
SB 2 4
5. Any person falsely certifying to any 93
fact covered by the certificate is liable on his 94
or her bond and is guilty of a misdemeanor and, 95
on conviction thereof, shall be punished by a 96
fine of not less than two hundred dollars or 97
more than one thousand dollars, or by 98
confinement in the county jail for a period of 99
not less than thirty days nor more than six 100
months, or by both such fine and confinement. 101
Any person charged with preparing the financial 102
report who willfully or knowingly makes a false 103
report of any record is, in addition to the 104
penalties otherwise provided for in this 105
section, guilty of a felony, and upon conviction 106
thereof shall be sentenced to imprisonment by 107
the department of corrections for a term of not 108
less than two years nor more than five years.] 109
50.815. 1. On or before [the first Monday in March] 1
June thirtieth of each year, the county commission of each 2
county of the first [class not having a charter form of 3
government], second, third, or fourth classification shall, 4
with the assistance of the county clerk or other officer 5
responsible for the preparation of the financial statement, 6
prepare and publish in some newspaper of general circulation 7
published in the county, as provided under section 493.050, 8
keeping of the following officer or officers
_________ .
86 Date _________
87 __________________
88 __________________
89 __________________
90 Commissioners, County Commission
91 __________________
92 County Clerk SB 2 5
a financial statement of the county for the year ending the 9
preceding December thirty-first. 10
2. The financial statement shall show at least the 11
following: 12
(1) A summary of the receipts of each fund of the 13
county for the year; 14
(2) A summary of the disbursements and transfers of 15
each fund of the county for the year; 16
(3) A statement of the cash balance at the beginning 17
and at the end of the year for each fund of the county; 18
(4) A summary of delinquent taxes and other due bills 19
for each fund of the county; 20
(5) A summary of warrants of each fund of the county 21
outstanding at the end of the year; 22
(6) A statement of bonded indebtedness, if any, at the 23
beginning and at the end of the year for each fund of the 24
county; [and] 25
(7) A statement of the tax levies of each fund of the 26
county for the year; and 27
(8) The name, office, and current gross annual salary 28
of each elected or appointed county official. 29
3. The financial statement need not show specific 30
disbursements, warrants issued, or the names of specific 31
payees except to comply with subdivision (8) of subsection 2 32
of this section, but every individual warrant, voucher, 33
receipt, court order and all other items, records, documents 34
and other information which are not specifically required to 35
be retained by the officer having initial charge thereof 36
[and which would be required to be included in or to 37
construct a financial statement in the form prescribed for 38
other counties by section 50.800] shall be filed on or 39
before the date of publication of the financial statement 40 SB 2 6
prescribed by subsection 1 of this section in the office of 41
the county clerk[, and]. The county clerk or other officer 42
responsible for the preparation of the financial statement 43
shall preserve the same, shall provide an electronic copy of 44
the data used to create the financial statement without 45
charge to any newspaper requesting a copy of such data, and 46
shall cause the same to be available for inspection during 47
normal business hours on the request of any person, for a 48
period of five years following the date of filing in his or 49
her office, after which five-year period these records may 50
be disposed of according to law unless they are the subject 51
of a legal suit pending at the expiration of that period. 52
4. At the end of the financial statement, each 53
commissioner of the county commission and the county clerk 54
shall sign and append the following certificate: 55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
We, _________ , _________ , and _________ , duly
elected commissioners of the county commission of
_________ County, Missouri, and I,
_________ _________ , county clerk of that county,
certify that the above and foregoing is a
complete and correct statement of every item of
information required in section 50.815 for the
year ending December 31, [19] 20_________ , and we
have checked every receipt from every source and
every disbursement of every kind and to whom and
for what each disbursement was made, and each
receipt and disbursement is accurately included
in the above and foregoing totals. (If for any
reason complete and accurate information is not
given the following shall be added to the
certificate.) Exceptions: the above report is
incomplete because proper information was not
available in the following records _________
which are in the keeping of the following officer
or officers _________ .
SB 2 7
5. Any person falsely certifying to any fact covered 83
by the certificate is liable on his or her bond and is 84
guilty of a misdemeanor and, on conviction thereof, shall be 85
punished by a fine of not less than two hundred dollars or 86
more than one thousand dollars, or by confinement in the 87
county jail for a period of not less than thirty days nor 88
more than six months, or by both such fine and confinement. 89
Any person charged with preparing the financial report who 90
willfully or knowingly makes a false report of any record 91
is, in addition to the penalties otherwise provided for in 92
this section, guilty of a felony, and upon conviction 93
thereof shall be sentenced to imprisonment by the division 94
of corrections for a term of not less than two years nor 95
more than five years. 96
[6. The provisions of sections 50.800 and 50.810 do 97
not apply to counties of the first class not having a 98
charter form of government, except as provided in subsection 99
3 of this section.] 100
[50.820. 1. The statement required by 1
section 50.815 shall be set in the standard 2
column width measure which will take the least 3
space and the publisher shall file two proofs of 4
publication with the county commission and the 5
commission shall forward one proof to the state 6
76 Date _________
77 __________________
78 __________________
79 __________________
80 Commissioners, County Commission
81 __________________
82 County Clerk SB 2 8
auditor and shall file the other in the office 7
of the commission. As required under section 8
493.025, a newspaper publishing the statement 9
shall charge and receive no more than its 10
regular local classified advertising rate, which 11
shall be the rate on the newspaper's rate 12
schedule that was offered to the public thirty 13
days before the publication of the statement. 14
The county commission shall pay the publisher 15
upon the filing of proof of publication with the 16
commission. After verification, the state 17
auditor shall notify the commission that proof 18
of publication has been received and that it 19
complies with the requirements of this section. 20
2. The statement shall be spread on the 21
record of the commission and for this purpose 22
the publisher shall be required to furnish the 23
commission with at least two copies of the 24
statement which may be placed in the record. 25
3. The state auditor shall notify the 26
county treasurer immediately of the receipt of 27
the proof of publication of the statement. 28
After the first day of July of each year the 29
county treasurer shall not pay or enter for 30
protest any warrant for the pay of any of the 31
county commission until notice is received from 32
the state auditor that the required proof of 33
publication has been filed. 34
4. The state auditor shall prepare sample 35
forms for financial statements required by 36
section 50.815 and shall provide the same to the 37
county clerk of each county of the first, 38
second, third, or fourth classification in this 39
state, but failure of the auditor to supply such 40
forms shall not in any way excuse any person 41
from the performance of any duty imposed by this 42
section or by section 50.815. If any county 43
officer fails, neglects, or refuses to comply 44
with the provisions of this section or section 45
50.815, the county officer shall, in addition to 46
other penalties provided by law, be liable on 47
his or her official bond for dereliction of 48
duty.] 49 SB 2 9
50.820. 1. The statement required by section 50.815 1
shall be set in the standard column width measure which will 2
take the least space and the publisher shall file two proofs 3
of publication with the county commission and the commission 4
shall forward one proof to the state auditor and shall file 5
the other in the office of the commission. As required 6
under section 493.025, a newspaper publishing the statement 7
shall charge and receive no more than its regular local 8
classified advertising rate, which shall be the rate on the 9
newspaper's rate schedule that was offered to the public 10
thirty days before the publication of the statement. The 11
county commission shall [not] pay the publisher [until] upon 12
the filing of proof of publication [is filed] with the 13
commission [and]. After verification, the state auditor 14
[notifies] shall notify the commission that proof of 15
publication has been received and that it complies with the 16
requirements of this section. 17
2. The statement shall be spread on the record of the 18
commission and for this purpose the publisher shall be 19
required to furnish the commission with at least two copies 20
of the statement which may be [pasted on] placed in the 21
record. 22
3. The state auditor shall notify the county treasurer 23
immediately of the receipt of the proof of publication of 24
the statement. After the first day of [April] July of each 25
year the county treasurer shall not pay or enter for protest 26
any warrant for the pay of any of the county commission 27
until notice is received from the state auditor that the 28
required proof of publication has been filed. [Any county 29
treasurer paying or entering for protest any warrant for any 30
commissioner of the county commission prior to the receipt 31 SB 2 10
of such notice from the state auditor shall be liable 32
therefor on his official bond.] 33
4. The state auditor shall prepare sample forms for 34
financial statements required by section 50.815 and shall 35
[mail] provide the same to the county clerk of each county 36
of the first [class not having a charter form of 37
government], second, third, or fourth classification in this 38
state, but failure of the auditor to supply such forms shall 39
not in any way excuse any person from the performance of any 40
duty imposed by this section or by section 50.815. If any 41
county officer fails, neglects, or refuses to comply with 42
the provisions of this section or section 50.815 [he], the 43
county officer shall, in addition to other penalties 44
provided by law, be liable on his or her official bond for 45
dereliction of duty. 46
[105.145. 1. The following definitions 1
shall be applied to the terms used in this 2
section: 3
(1) "Governing body", the board, body, or 4
persons in which the powers of a political 5
subdivision as a body corporate, or otherwise, 6
are vested; 7
(2) "Political subdivision", any agency or 8
unit of this state, except counties and school 9
districts, which now is, or hereafter shall be, 10
authorized to levy taxes or empowered to cause 11
taxes to be levied. 12
2. The governing body of each political 13
subdivision in the state shall cause to be 14
prepared an annual report of the financial 15
transactions of the political subdivision in 16
such summary form as the state auditor shall 17
prescribe by rule, except that the annual report 18
of political subdivisions whose cash receipts 19
for the reporting period are ten thousand 20
dollars or less shall only be required to 21
contain the cash balance at the beginning of the 22
reporting period, a summary of cash receipts, a 23 SB 2 11
summary of cash disbursements and the cash 24
balance at the end of the reporting period. 25
3. Within such time following the end of 26
the fiscal year as the state auditor shall 27
prescribe by rule, the governing body of each 28
political subdivision shall cause a copy of the 29
annual financial report to be remitted to the 30
state auditor. 31
4. The state auditor shall immediately on 32
receipt of each financial report acknowledge the 33
receipt of the report. 34
5. In any fiscal year no member of the 35
governing body of any political subdivision of 36
the state shall receive any compensation or 37
payment of expenses after the end of the time 38
within which the financial statement of the 39
political subdivision is required to be filed 40
with the state auditor and until such time as 41
the notice from the state auditor of the filing 42
of the annual financial report for the fiscal 43
year has been received. 44
6. The state auditor shall prepare sample 45
forms for financial reports and shall mail the 46
same to the political subdivisions of the 47
state. Failure of the auditor to supply such 48
forms shall not in any way excuse any person 49
from the performance of any duty imposed by this 50
section. 51
7. All reports or financial statements 52
hereinabove mentioned shall be considered to be 53
public records. 54
8. The provisions of this section apply to 55
the board of directors of every transportation 56
development district organized under sections 57
238.200 to 238.275. 58
9. Any political subdivision that fails to 59
timely submit a copy of the annual financial 60
statement to the state auditor shall be subject 61
to a fine of five hundred dollars per day. 62
10. The state auditor shall report any 63
violation of subsection 9 of this section to the 64
department of revenue. Upon notification from 65
the state auditor's office that a political 66
subdivision failed to timely submit a copy of 67 SB 2 12
the annual financial statement, the department 68
of revenue shall notify such political 69
subdivision by certified mail that the statement 70
has not been received. Such notice shall 71
clearly set forth the following: 72
(1) The name of the political subdivision; 73
(2) That the political subdivision shall 74
be subject to a fine of five hundred dollars per 75
day if the political subdivision does not submit 76
a copy of the annual financial statement to the 77
state auditor's office within thirty days from 78
the postmarked date stamped on the certified 79
mail envelope; 80
(3) That the fine will be enforced and 81
collected as provided under subsection 11 of 82
this section; and 83
(4) That the fine will begin accruing on 84
the thirty-first day from the postmarked date 85
stamped on the certified mail envelope and will 86
continue to accrue until the state auditor's 87
office receives a copy of the financial 88
statement. 89
In the event a copy of the annual financial 90
statement is received within such thirty-day 91
period, no fine shall accrue or be imposed. The 92
state auditor shall report receipt of the 93
financial statement to the department of revenue 94
within ten business days. Failure of the 95
political subdivision to submit the required 96
annual financial statement within such thirty- 97
day period shall cause the fine to be collected 98
as provided under subsection 11 of this section. 99
11. The department of revenue may collect 100
the fine authorized under the provisions of 101
subsection 9 of this section by offsetting any 102
sales or use tax distributions due to the 103
political subdivision. The director of revenue 104
shall retain two percent for the cost of such 105
collection. The remaining revenues collected 106
from such violations shall be distributed 107
annually to the schools of the county in the 108
same manner that proceeds for all penalties, 109
forfeitures, and fines collected for any breach 110
of the penal laws of the state are distributed. 111 SB 2 13
12. Any political subdivision that has 112
gross revenues of less than five thousand 113
dollars or that has not levied or collected 114
taxes in the fiscal year for which the annual 115
financial statement was not timely filed shall 116
not be subject to the fine authorized in this 117
section. 118
13. If a failure to timely submit the 119
annual financial statement is the result of 120
fraud or other illegal conduct by an employee or 121
officer of the political subdivision, the 122
political subdivision shall not be subject to a 123
fine authorized under this section if the 124
statement is filed within thirty days of the 125
discovery of the fraud or illegal conduct. If a 126
fine is assessed and paid prior to the filing of 127
the statement, the department of revenue shall 128
refund the fine upon notification from the 129
political subdivision. 130
14. If a political subdivision has an 131
outstanding balance for fines or penalties at 132
the time it files its first annual financial 133
statement after January 1, 2023, the director of 134
revenue shall make a one-time downward 135
adjustment to such outstanding balance in an 136
amount that reduces the outstanding balance by 137
no less than ninety percent. 138
15. The director of revenue shall have the 139
authority to make a one-time downward adjustment 140
to any outstanding penalty imposed under this 141
section on a political subdivision if the 142
director determines the fine is uncollectable. 143
The director of revenue may prescribe rules and 144
regulations necessary to carry out the 145
provisions of this subsection. Any rule or 146
portion of a rule, as that term is defined in 147
section 536.010, that is created under the 148
authority delegated in this section shall become 149
effective only if it complies with and is 150
subject to all of the provisions of chapter 536 151
and, if applicable, section 536.028. This 152
section and chapter 536 are nonseverable and if 153
any of the powers vested with the general 154
assembly pursuant to chapter 536 to review, to 155 SB 2 14
delay the effective date, or to disapprove and 156
annul a rule are subsequently held 157
unconstitutional, then the grant of rulemaking 158
authority and any rule proposed or adopted after 159
August 28, 2022, shall be invalid and void.] 160
105.145. 1. The following definitions shall be 1
applied to the terms used in this section: 2
(1) "Governing body", the board, body, or persons in 3
which the powers of a political subdivision as a body 4
corporate, or otherwise, are vested; 5
(2) "Political subdivision", any agency or unit of 6
this state, except counties and school districts, which now 7
is, or hereafter shall be, authorized to levy taxes or 8
empowered to cause taxes to be levied. 9
2. The governing body of each political subdivision in 10
the state shall cause to be prepared an annual report of the 11
financial transactions of the political subdivision in such 12
summary form as the state auditor shall prescribe by rule, 13
except that the annual report of political subdivisions 14
whose cash receipts for the reporting period are ten 15
thousand dollars or less shall only be required to contain 16
the cash balance at the beginning of the reporting period, a 17
summary of cash receipts, a summary of cash disbursements 18
and the cash balance at the end of the reporting period. 19
3. Within such time following the end of the fiscal 20
year as the state auditor shall prescribe by rule, the 21
governing body of each political subdivision shall cause a 22
copy of the annual financial report to be remitted to the 23
state auditor. 24
4. The state auditor shall immediately on receipt of 25
each financial report acknowledge the receipt of the report. 26
5. In any fiscal year no member of the governing body 27
of any political subdivision of the state shall receive any 28 SB 2 15
compensation or payment of expenses after the end of the 29
time within which the financial statement of the political 30
subdivision is required to be filed with the state auditor 31
and until such time as the notice from the state auditor of 32
the filing of the annual financial report for the fiscal 33
year has been received. 34
6. The state auditor shall prepare sample forms for 35
financial reports and shall mail the same to the political 36
subdivisions of the state. Failure of the auditor to supply 37
such forms shall not in any way excuse any person from the 38
performance of any duty imposed by this section. 39
7. All reports or financial statements hereinabove 40
mentioned shall be considered to be public records. 41
8. The provisions of this section apply to the board 42
of directors of every transportation development district 43
organized under sections 238.200 to 238.275. 44
9. Any political subdivision that fails to timely 45
submit a copy of the annual financial statement to the state 46
auditor shall be subject to a fine of five hundred dollars 47
per day. 48
10. The state auditor shall report any violation of 49
subsection 9 of this section to the department of revenue. 50
Upon notification from the state auditor's office that a 51
political subdivision failed to timely submit a copy of the 52
annual financial statement, the department of revenue shall 53
notify such political subdivision by certified mail that the 54
statement has not been received. Such notice shall clearly 55
set forth the following: 56
(1) The name of the political subdivision; 57
(2) That the political subdivision shall be subject to 58
a fine of five hundred dollars per day if the political 59
subdivision does not submit a copy of the annual financial 60 SB 2 16
statement to the state auditor's office within thirty days 61
from the postmarked date stamped on the certified mail 62
envelope; 63
(3) That the fine will be enforced and collected as 64
provided under subsection 11 of this section; and 65
(4) That the fine will begin accruing on the thirty- 66
first day from the postmarked date stamped on the certified 67
mail envelope and will continue to accrue until the state 68
auditor's office receives a copy of the financial statement. 69
In the event a copy of the annual financial statement is 70
received within such thirty-day period, no fine shall accrue 71
or be imposed. The state auditor shall report receipt of 72
the financial statement to the department of revenue within 73
ten business days. Failure of the political subdivision to 74
submit the required annual financial statement within such 75
thirty-day period shall cause the fine to be collected as 76
provided under subsection 11 of this section. 77
11. The department of revenue may collect the fine 78
authorized under the provisions of subsection 9 of this 79
section by offsetting any sales or use tax distributions due 80
to the political subdivision. The director of revenue shall 81
retain two percent for the cost of such collection. The 82
remaining revenues collected from such violations shall be 83
distributed annually to the schools of the county in the 84
same manner that proceeds for all penalties, forfeitures, 85
and fines collected for any breach of the penal laws of the 86
state are distributed. 87
12. Any [transportation development district organized 88
under sections 238.200 to 238.275 having] political 89
subdivision that has gross revenues of less than five 90
thousand dollars or that has not levied or collected sales 91 SB 2 17
or use taxes in the fiscal year for which the annual 92
financial statement was not timely filed shall not be 93
subject to the fine authorized in this section. 94
13. If a failure to timely submit the annual financial 95
statement is the result of fraud or other illegal conduct by 96
an employee or officer of the political subdivision, the 97
political subdivision shall not be subject to a fine 98
authorized under this section if the statement is filed 99
within thirty days of the discovery of the fraud or illegal 100
conduct. If a fine is assessed and paid prior to the filing 101
of the statement, the department of revenue shall refund the 102
fine upon notification from the political subdivision. 103
14. If a political subdivision has an outstanding 104
balance for fines or penalties at the time it files its 105
first annual financial statement after August 28, 2025, the 106
director of revenue shall make a one-time downward 107
adjustment to such outstanding balance in an amount that 108
reduces the outstanding balance by no less than ninety 109
percent. 110
15. The director of revenue shall have the authority 111
to make a one-time downward adjustment to any outstanding 112
penalty imposed under this section on a political 113
subdivision if the director determines the fine is 114
uncollectable. The director of revenue may prescribe rules 115
and regulations necessary to carry out the provisions of 116
this subsection. Any rule or portion of a rule, as that 117
term is defined in section 536.010, that is created under 118
the authority delegated in this section shall become 119
effective only if it complies with and is subject to all of 120
the provisions of chapter 536 and, if applicable, section 121
536.028. This section and chapter 536 are nonseverable and 122
if any of the powers vested with the general assembly 123 SB 2 18
pursuant to chapter 536 to review, to delay the effective 124
date, or to disapprove and annul a rule are subsequently 125
held unconstitutional, then the grant of rulemaking 126
authority and any rule proposed or adopted after August 28, 127
2025, shall be invalid and void. 128
[50.800. 1. On or before the first Monday 1
in March of each year, the county commission of 2
each county of the second, third, or fourth 3
class shall prepare and publish in some 4
newspaper as provided for in section 493.050, if 5
there is one, and if not by notices posted in at 6
least ten places in the county, a detailed 7
financial statement of the county for the year 8
ending December thirty-first, preceding. 9
2. The statement shall show the bonded 10
debt of the county, if any, kind of bonds, date 11
of maturity, interest rate, rate of taxation 12
levied for interest and sinking fund and 13
authority for the levy, the total amount of 14
interest and sinking fund that has been 15
collected and interest and sinking fund on hand 16
in cash. 17
3. The statement shall also show 18
separately the total amount of the county and 19
township school funds on hand and loaned out, 20
the amount of penalties, fines, levies, 21
utilities, forfeitures, and any other taxes 22
collected and disbursed or expended during the 23
year and turned into the permanent school fund, 24
the name of each person who has a loan from the 25
permanent school fund, whether county or 26
township, the amount of the loan, date loan was 27
made and date of maturity, description of the 28
security for the loan, amount, if any, of 29
delinquent interest on each loan. 30
4. The statement shall show the total 31
valuation of the county for purposes of 32
taxation, the highest rate of taxation the 33
constitution permits the county commission to 34
levy for purposes of county revenue, the rate 35
levied by the county commission for the year 36
covered by the statement, division of the rate 37 SB 2 19
levied among the several funds and total amount 38
of delinquent taxes for all years as of December 39
thirty-first. 40
5. The statement shall show receipts or 41
revenues into each and every fund separately. 42
Each fund shall show the beginning balance of 43
each fund; each source of revenue; the total 44
amount received from each source of revenue; the 45
total amount available in each fund; the total 46
amount of disbursements or expenditures from 47
each fund and the ending balance of each fund as 48
of December thirty-first. The total receipts or 49
revenues for the year into all funds shall be 50
shown in the recapitulation. In counties with 51
the township form of government, each township 52
shall be considered a fund pursuant to this 53
subsection. 54
6. Total disbursements or expenditures 55
shall be shown for warrants issued in each 56
category contained in the forms developed or 57
approved by the state auditor pursuant to 58
section 50.745. Total amount of warrants, 59
person or vendor to whom issued and purpose for 60
which issued shall be shown except as herein 61
provided. Under a separate heading in each fund 62
the statements shall show what warrants are 63
outstanding and unpaid for the lack of funds on 64
that date with appropriate balance or overdraft 65
in each fund as the case may be. 66
7. Warrants issued to pay for the service 67
of election judges and clerks of elections shall 68
be in the following form: 69
Names of judges and clerks of 70
elections at $______ per day 71
(listing the names run in and not 72
listing each name by lines, and 73
at the end of the list of names 74
giving the total of the amount of 75
all the warrants issued for such 76
election services). 77
8. Warrants issued to pay for the service 78
of jurors shall be in the following form: 79
Names of jurors at $______ per 80
day (listing the names run in and 81 SB 2 20
not listing each name by lines, 82
and at the end of the list of 83
names giving the total of the 84
amount of all the warrants issued 85
for such election service). 86
9. Warrants to Internal Revenue Service 87
for Social Security and withholding taxes shall 88
be brought into one call. 89
10. Warrants to the director of revenue of 90
Missouri for withholding taxes shall be brought 91
into one call. 92
11. Warrants to the division of employment 93
security shall be brought into one call. 94
12. Warrants to Missouri local government 95
employees' retirement system or other retirement 96
funds for each office shall be brought into one 97
call. 98
13. Warrants for utilities such as gas, 99
water, lights and power shall be brought into 100
one call except that the total shall be shown 101
for each vendor. 102
14. Warrants issued to each telephone 103
company shall be brought into one call for each 104
office in the following form: 105
(Name of Telephone Company for 106
______ office and total amount of 107
warrants issued). 108
15. Warrants issued to the postmaster for 109
postage shall be brought into one call for each 110
office in the following form: 111
(Postmaster for ______ office and 112
total amount of warrants issued). 113
16. Disbursements or expenditures by road 114
districts shall show the warrants, if warrants 115
have been issued in the same manner as provided 116
for in subsection 5 of this section. If money 117
has been disbursed or expended by overseers the 118
financial statement shall show the total paid by 119
the overseer to each person for the year, and 120
the purpose of each payment. Receipts or 121
revenues into the county distributive school 122
fund shall be listed in detail, disbursements or 123
expenditures shall be listed and the amount of 124
each disbursement or expenditure. If any taxes 125 SB 2 21
have been levied by virtue of Section 12(a) of 126
Article X of the Constitution of Missouri the 127
financial statement shall contain the following: 128
By virtue and authority of the 129
discretionary power conferred 130
upon the county commissions of 131
the several counties of this 132
state to levy a tax of not to 133
exceed 35 cents on the $100 134
assessed valuation the county 135
commission of ______ County did 136
for the year covered by this 137
report levy a tax rate of ______ 138
cents on the $100 assessed 139
valuation which said tax amounted 140
to $______ and was disbursed or 141
expended as follows: 142
The statement shall show how the money was 143
disbursed or expended and if any part of the sum 144
has not been accounted for in detail under some 145
previous appropriate heading the portion not 146
previously accounted for shall be shown in 147
detail. 148
17. At the end of the statement the person 149
designated by the county commission to prepare 150
the financial statement herein required shall 151
append the following certificate: 152
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I, ______, the duly authorized agent
appointed by the county commission of
______ County, state of Missouri, to
prepare for publication the financial
statement as required by section 50.800,
RSMo, hereby certify that I h ave diligently
checked the records of the county and that
the above and foregoing is a complete and
correct statement of every item of
information required in section 50.800,
RSMo, for the year ending December 31,
______, and especially have I checked ever y
receipt from every source whatsoever and
every disbursement or expenditure of every
kind and to whom and for what each such
disbursement or expenditure was made and
that each receipt or revenue and
SB 2 22
Or if no one has been designated said statement 186
having been prepared by the county clerk, 187
signature shall be in the following form: 188
Clerk of the county commission 189
and ex officio officer designated 190
to prepare financial statement 191
required by section 50.800, RSMo. 192
18. Any person falsely certifying to any 193
fact covered by the certificate is liable on his 194
bond and upon conviction of falsely certifying 195
to any fact covered by the certificate is guilty 196
of a misdemeanor and punishable by a fine of not 197
less than two hundred dollars or more than one 198
thousand dollars or by imprisonment in the 199
county jail for not less than thirty days nor 200
more than six months or by both fine and 201
imprisonment. Any person charged with the 202
responsibility of preparing the financial report 203
who willfully or knowingly makes a false report 204
of any record, is, in addition to the penalty 205
otherwise provided for in this law, deemed 206
guilty of a felony and upon conviction shall be 207
sentenced to the penitentiary for not less than 208
two years nor more than five years.] 209
[50.810. 1. The statement shall be 1
printed in not less than 8-point type, but not 2
177
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disbursement or expenditure is accurately
shown. (If for any reason complete and
accurate information is not given the
following shall be added to the
certificate.) Exceptions: The above report
is incomplete because proper information
was not available in the following records
______ which are in the keeping of the
following officer or officers. The person
designated to prepare the financial
statement shall give in detail any
incomplete data called for by this section.
182 Date ______
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185
Officer designated by county commission to
prepare financial statement required by
section 50.800, RSMo.
SB 2 23
more than the smallest point type over 8-point 3
type available and in the standard column width 4
measure that will take the least space. The 5
publisher shall file two proofs of publication 6
with the county commission and the commission 7
shall forward one proof to the state auditor and 8
shall file the other in the office of the 9
commission. The county commission shall not pay 10
the publisher until proof of publication is 11
filed with the commission and shall not pay the 12
person designated to prepare the statement for 13
the preparation of the copy for the statement 14
until the state auditor notifies the commission 15
that proof of publication has been received and 16
that it complies with the requirements of this 17
section. 18
2. The statement shall be spread on the 19
record of the commission and for this purpose 20
the publisher shall be required to furnish the 21
commission with at least two copies of the 22
statement that may be pasted on the record. The 23
publisher shall itemize the cost of publishing 24
said statement by column inch as properly 25
chargeable to the several funds and shall submit 26
such costs for payment to the county 27
commission. The county commission shall pay out 28
of each fund in the proportion that each item 29
bears to the total cost of publishing said 30
statement and shall issue warrants therefor; 31
provided any part not properly chargeable to any 32
specific fund shall be paid from the county 33
general revenue fund. 34
3. The state auditor shall notify the 35
county treasurer immediately of the receipt of 36
the proof of publication of the statement. 37
After the first of April of each year the county 38
treasurer shall not pay or enter for protest any 39
warrant for the pay of any commissioner of any 40
county commission until notice is received from 41
the state auditor that the required proof of 42
publication has been filed. Any county 43
treasurer paying or entering for protest any 44
warrant for any commissioner of the county 45
commission prior to the receipt of such notice 46 SB 2 24
from the state auditor shall be liable on his 47
official bond therefor. 48
4. The state auditor shall prepare sample 49
forms for financial statements and shall mail 50
the same to the county clerks of the several 51
counties in this state. If the county 52
commission employs any person other than a 53
bonded county officer to prepare the financial 54
statement the county commission shall require 55
such person to give bond with good and 56
sufficient sureties in the penal sum of one 57
thousand dollars for the faithful performance of 58
his duty. If any county officer or other person 59
employed to prepare the financial statement 60
herein provided for shall fail, neglect, or 61
refuse to, in any manner, comply with the 62
provisions of this law he shall, in addition to 63
other penalties herein provided, be liable on 64
his official bond for dereliction of duty.] 65