Effective - 28 Aug 2022, 4 histories
105.145. Political subdivisions to make annual report of financial transactions to state auditor — state auditor to report violations — collection of fines, exemption — downward adjustments to outstanding balances and penalties, when. — 1. The following definitions shall be applied to the terms used in this section:
(1) "Governing body", the board, body, or persons in which the powers of a political subdivision as a body corporate, or otherwise, are vested;
(2) "Political subdivision", any agency or unit of this state, except counties and school districts, which now is, or hereafter shall be, authorized to levy taxes or empowered to cause taxes to be levied.
2. The governing body of each political subdivision in the state shall cause to be prepared an annual report of the financial transactions of the political subdivision in such summary form as the state auditor shall prescribe by rule, except that the annual report of political subdivisions whose cash receipts for the reporting period are ten thousand dollars or less shall only be required to contain the cash balance at the beginning of the reporting period, a summary of cash receipts, a summary of cash disbursements and the cash balance at the end of the reporting period.
3. Within such time following the end of the fiscal year as the state auditor shall prescribe by rule, the governing body of each political subdivision shall cause a copy of the annual financial report to be remitted to the state auditor.
4. The state auditor shall immediately on receipt of each financial report acknowledge the receipt of the report.
5. In any fiscal year no member of the governing body of any political subdivision of the state shall receive any compensation or payment of expenses after the end of the time within which the financial statement of the political subdivision is required to be filed with the state auditor and until such time as the notice from the state auditor of the filing of the annual financial report for the fiscal year has been received.
6. The state auditor shall prepare sample forms for financial reports and shall mail the same to the political subdivisions of the state. Failure of the auditor to supply such forms shall not in any way excuse any person from the performance of any duty imposed by this section.
7. All reports or financial statements hereinabove mentioned shall be considered to be public records.
8. The provisions of this section apply to the board of directors of every transportation development district organized under sections 238.200 to 238.275.
9. Any political subdivision that fails to timely submit a copy of the annual financial statement to the state auditor shall be subject to a fine of five hundred dollars per day.
10. The state auditor shall report any violation of subsection 9 of this section to the department of revenue. Upon notification from the state auditor's office that a political subdivision failed to timely submit a copy of the annual financial statement, the department of revenue shall notify such political subdivision by certified mail that the statement has not been received. Such notice shall clearly set forth the following:
(1) The name of the political subdivision;
(2) That the political subdivision shall be subject to a fine of five hundred dollars per day if the political subdivision does not submit a copy of the annual financial statement to the state auditor's office within thirty days from the postmarked date stamped on the certified mail envelope;
(3) That the fine will be enforced and collected as provided under subsection 11 of this section; and
(4) That the fine will begin accruing on the thirty-first day from the postmarked date stamped on the certified mail envelope and will continue to accrue until the state auditor's office receives a copy of the financial statement.
In the event a copy of the annual financial statement is received within such thirty-day period, no fine shall accrue or be imposed. The state auditor shall report receipt of the financial statement to the department of revenue within ten business days. Failure of the political subdivision to submit the required annual financial statement within such thirty-day period shall cause the fine to be collected as provided under subsection 11 of this section.
11. The department of revenue may collect the fine authorized under the provisions of subsection 9 of this section by offsetting any sales or use tax distributions due to the political subdivision. The director of revenue shall retain two percent for the cost of such collection. The remaining revenues collected from such violations shall be distributed annually to the schools of the county in the same manner that proceeds for all penalties, forfeitures, and fines collected for any breach of the penal laws of the state are distributed.
12. Any political subdivision that has gross revenues of less than five thousand dollars or that has not levied or collected taxes in the fiscal year for which the annual financial statement was not timely filed shall not be subject to the fine authorized in this section.
13. If a failure to timely submit the annual financial statement is the result of fraud or other illegal conduct by an employee or officer of the political subdivision, the political subdivision shall not be subject to a fine authorized under this section if the statement is filed within thirty days of the discovery of the fraud or illegal conduct. If a fine is assessed and paid prior to the filing of the statement, the department of revenue shall refund the fine upon notification from the political subdivision.
14. If a political subdivision has an outstanding balance for fines or penalties at the time it files its first annual financial statement after January 1, 2023, the director of revenue shall make a one-time downward adjustment to such outstanding balance in an amount that reduces the outstanding balance by no less than ninety percent.
15. The director of revenue shall have the authority to make a one-time downward adjustment to any outstanding penalty imposed under this section on a political subdivision if the director determines the fine is uncollectable. The director of revenue may prescribe rules and regulations necessary to carry out the provisions of this subsection. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2022, shall be invalid and void.
--------
(L. 1965 p. 227 §§ 1 to 10, A.L. 1983 S.B. 88, A.L. 2009 H.B. 191, A.L. 2016 H.B. 1418, A.L. 2017 S.B. 112, A.L. 2022 H.B. 1606)
Structure Missouri Revised Statutes
Title VIII - Public Officers and Employees, Bonds and Records
Chapter 105 - Public Officers and Employees — Miscellaneous Provisions
Section 105.006 - State officials and employees, effective date for salary adjustments, exception.
Section 105.010 - Terms of office.
Section 105.020 - Governor to commission certain officers.
Section 105.030 - Vacancies, how filled.
Section 105.040 - United States senator — vacancy, how filled.
Section 105.050 - Vacancy in certain offices — how filled.
Section 105.060 - Settlement of account with court.
Section 105.070 - Settlement to be entered of record.
Section 105.080 - Duplicate copies of record.
Section 105.090 - Payment to county treasurer of full amount.
Section 105.100 - Duplicate receipts for payment.
Section 105.110 - Delinquent settlements, how enforced.
Section 105.120 - Penalty on delinquents.
Section 105.130 - Treasurer to settle quarterly.
Section 105.150 - No state officer or clerk to deal in state stocks — penalty.
Section 105.160 - United States savings bonds — authorization for withholding.
Section 105.170 - Duties of commissioner of administration.
Section 105.180 - Termination of withholdings.
Section 105.190 - Incurrence of certain liabilities prohibited.
Section 105.200 - Warrant to represent sum withheld.
Section 105.201 - Office of administration to develop flexible benefit plan.
Section 105.210 - Officer may call aid, when.
Section 105.230 - Officer liable to party injured, when.
Section 105.240 - Officers may break doors, when.
Section 105.255 - Discrimination in hiring based on educational programs prohibited, when.
Section 105.260 - Certain laws to apply to St. Louis.
Section 105.265 - Life insurance benefits, effect of active military duty.
Section 105.266 - Leave of absence granted, state employees, bone marrow or organ donation.
Section 105.273 - Definitions.
Section 105.274 - Facsimile signature on public securities, instruments, or contracts, effect.
Section 105.275 - Facsimile seal, use, effect.
Section 105.276 - Fraudulent use of facsimile signature or seal, penalty.
Section 105.277 - Uniformity of interpretation.
Section 105.278 - Short title.
Section 105.300 - Definitions.
Section 105.310 - Federal-state agreement — contents — services covered.
Section 105.320 - Contributions by state.
Section 105.330 - Agreements with bistate instrumentality, how made.
Section 105.340 - Contributions by state employees, liability for — collection.
Section 105.350 - Agreements between the state and its political subdivisions — contents.
Section 105.360 - Nonapproval or termination of plan — hearing.
Section 105.370 - Contributions by political subdivisions and employees — liability for.
Section 105.375 - Officer compensated solely by fees to reimburse county for contributions.
Section 105.400 - Certification and transfer of state's share — contribution fund.
Section 105.420 - Additional appropriations for federal payments authorized.
Section 105.430 - Rules and regulations — publication.
Section 105.450 - Definitions.
Section 105.452 - Prohibited acts by elected and appointed public officials and employees.
Section 105.462 - Prohibited acts by persons with rulemaking authority — appearances — exceptions.
Section 105.464 - Prohibited acts by persons in judicial or quasi-judicial positions.
Section 105.467 - Discharge and discrimination prohibited, reasons — reinstatement.
Section 105.470 - Definitions.
Section 105.472 - Violation of law — complaint — oath.
Section 105.475 - Lobbyist exceptions.
Section 105.476 - Applicability of other provisions of law — additional standards.
Section 105.482 - Severability.
Section 105.483 - Financial interest statements — who shall file, exception.
Section 105.487 - Financial interest statements — filed, when, exception.
Section 105.489 - Financial interest statements — to be kept with filing officer.
Section 105.491 - Executive director of commission — duties.
Section 105.494 - Governor — appointment to certain boards or commissions prohibited.
Section 105.496 - Permanent select committee on ethics.
Section 105.498 - Out-of-state travel costs for full-time employees, reporting requirements.
Section 105.500 - Definitions.
Section 105.503 - Applicability — exceptions — federal law supersedes, when.
Section 105.530 - Law not to be construed as granting right to strike.
Section 105.533 - Constitution and bylaws, requirements — financial report, contents — definitions.
Section 105.535 - Officer and employee report, certain financial disclosures required.
Section 105.537 - Attorney-client information not to be included in reports, when.
Section 105.540 - Reports deemed public records — department regulations.
Section 105.545 - Maintenance of records, requirements.
Section 105.550 - Filing of reports, when.
Section 105.580 - Bargaining agreement, procedure — renewal — term of agreement, limitation.
Section 105.583 - Tentative agreement, requirements.
Section 105.585 - Labor agreements, limitations on.
Section 105.590 - Copies of agreement provided to public employees.
Section 105.595 - Civil action for violations.
Section 105.598 - Rulemaking authority.
Section 105.600 - Definitions.
Section 105.620 - Status of exchanged employees.
Section 105.630 - Travel expenses during assignment.
Section 105.650 - Travel expenses of persons assigned to this state.
Section 105.660 - Definitions, retirement benefit changes.
Section 105.662 - Public pension funds not to be commingled — trusteeship.
Section 105.663 - Retirement plan may appoint attorney as legal advisor.
Section 105.665 - Cost statement of proposed changes prepared by actuary — contents.
Section 105.667 - Gain or profit from funds or transactions of plan, prohibited when.
Section 105.670 - Cost statement available for inspection — effect of changes (general assembly).
Section 105.675 - Cost statement available for inspection (political subdivisions).
Section 105.679 - Contact information for retired members to be provided, when (St. Louis City).
Section 105.680 - Expenses for cost statements, how paid.
Section 105.683 - Plan deemed delinquent, when, effect of.
Section 105.685 - Effective date of changes.
Section 105.687 - Definitions.
Section 105.688 - Investment fiduciaries, duties.
Section 105.689 - Investment fiduciary may make investments in certain countries.
Section 105.690 - Selection of fiduciaries, preference to Missouri firms.
Section 105.712 - Dental primary care and preventative health services.
Section 105.725 - Confidentiality agreement, not to be required for claims paid.
Section 105.800 - State employee defined.
Section 105.820 - Option, who shall exercise.
Section 105.840 - Legislators, certain travel covered.
Section 105.850 - Sovereign immunity not waived.
Section 105.900 - Employee defined — limitations — tax exempt, when.
Section 105.905 - Deferred payment agreements authorized — funds, how invested.
Section 105.927 - State's contribution to participants in deferred compensation program.
Section 105.950 - Compensation of certain department heads.
Section 105.956 - Advisory opinion, withdrawn, when.
Section 105.958 - Designated decision-making public servant, notification.
Section 105.962 - Position created in ethics commission for electronic reporting system management.
Section 105.964 - Deadline for filing of reports extended, when — no extension, when.
Section 105.967 - Lobbyists not to serve on certain commissions.
Section 105.969 - Executive branch code of conduct — adoption.
Section 105.975 - Signature not required, when.
Section 105.977 - Attorney general to represent commission, exception.
Section 105.981 - Rules, effective, when — rules invalid and void, when.
Section 105.1000 - Definition.
Section 105.1005 - Withholding part of gross compensation of employees to fund plan.
Section 105.1020 - Political subdivisions may establish and administer other life insurance plans.
Section 105.1073 - Liability coverage to be provided — amounts of coverage.
Section 105.1075 - Eligible insurers — department of commerce and insurance to approve policies.
Section 105.1077 - Definitions.
Section 105.1079 - No waiver of sovereign immunity intended.
Section 105.1100 - Citation of law.
Section 105.1102 - Definitions.
Section 105.1114 - Administrative rules to be provided by state personnel advisory board, procedure.
Section 105.1200 - Guidelines for standardized audits, additional information may be requested.
Section 105.1216 - Hiring authorities to verify registration.