Missouri SB 845: Modifies provisions relating to county financial statements

Bill Text

SECOND REGULAR SESSION
HOUSE COMMITTEE SUBSTITUTE FOR
SENATE BILL NO. 845
101ST GENERAL ASSEMBLY
3796H.03C DANA RADEMAN MILLER, Chief Clerk
AN ACT
Torepealsections50.800,50.810,50.815,50.820,115.306,and473.742,RSMo,andtoenact
in lieu thereof four new sections relating to financial information provided to county
officials.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 50.800, 50.810, 50.815, 50.820, 115.306, and 473.742, RSMo,
2 are repealed and four new sections enacted in lieu thereof, to be known as sections 50.815,
3 50.820, 115.306, and 473.742, to read as follows:
50.815. 1. On or before the first Monday in March of each year, the county
2 commission of each county of the first [class not having a charter form of government],
3 second, third, or fourth classification shall, with the assistance of the county clerk or other
4 officer responsible for the preparation of the financial statement, prepare and publish in
5 some newspaper of general circulation published in the county, as provided under section
6 493.050, a financial statement of the county for the year ending the preceding December
7 thirty-first.
8 2. The financial statement shall show at least the following:
9 (1) A summary of the receipts of each fund of the county for the year;
10 (2) A summary of the disbursements and transfers of each fund of the county for the
11 year;
12 (3) A statement of the cash balance at the beginning and at the end of the year for
13 each fund of the county;
14 (4) A summary of delinquent taxes and other due bills for each fund of the county;
15 (5) A summary of warrants of each fund of the county outstanding at the end of the
16 year;
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language.

17 (6) A statement of bonded indebtedness, if any, at the beginning and at the end of the
18 year for each fund of the county; [and]
19 (7) A statement of the tax levies of each fund of the county for the year; and
20 (8) The name, office, and current gross annual salary of each elected or
21 appointed county official.
22 3. The financial statement need not show specific disbursements, warrants issued, or
23 the names of specific payees except to comply with subdivision (8) of subsection 2 of this
24 section, but every individual warrant, voucher, receipt, court order and all other items,
25 records, documents and other information which are not specifically required to be retained
26 by the officer having initial charge thereof [and which would be required to be included in or
27 to construct a financial statement in the form prescribed for other counties by section 50.800]
28 shall be filed on or before the date of publication of the financial statement prescribed by
29 subsection1ofthissectionintheofficeofthecountyclerk[,and]. Thecountyclerkorother
30 officer responsible for the preparation of the financial statement shall preserve the same,
31 shall provide an electronic copy of the data used to create the financial statement
32 withoutchargetoanynewspaperrequestingacopyofsuchdata,andshallcausethesame
33 tobeavailableforinspectionduringnormalbusinesshoursontherequestofanyperson,fora
34 period of five years following the date of filing in his or her office, after which five-year
35 periodtheserecordsmaybedisposedofaccordingtolawunlesstheyarethesubjectofalegal
36 suit pending at the expiration of that period.
37 4. Attheendofthefinancialstatement,eachcommissionerofthecountycommission
38 and the county clerk shall sign and append the following certificate:
39 We, _________ , _________ , and _________ , duly elected commissioners of the
40 countycommissionof_________ County,Missouri,andI,__________________
41 ,countyclerkofthatcounty,certifythattheaboveandforegoingisacompleteand
42 correct statement of every item of information required in section 50.815 for the
43 year ending December 31, [19] 20_________ , and we have checked every receipt
44 from every source and every disbursement of every kind and to whom and for
45 what each disbursement was made, and each receipt and disbursement is
46 accurately included in the above and foregoing totals. (If for any reason complete
47 and accurate information is not given the following shall be added to the
48 certificate.) Exceptions: the above report is incomplete because proper
49 information was not available in the following records _________ which are in
50 the keeping of the following officer or officers _________ .
51 Date _________
52 __________________
53 __________________
HCS SB 845 2

54 __________________
55 Commissioners, County Commission
56 __________________
57 County Clerk
58 5. Any person falsely certifying to any fact covered by the certificate is liable on his
59 orherbondandisguiltyofamisdemeanorand,onconvictionthereof,shallbepunishedbya
60 fine of not less than two hu