Missouri Revised Statutes
Chapter 165 - Budget and Current Financing
Section 165.012 - School district financial reporting requirements to the department — information to be available on department's website.

Effective - 01 Jul 2006
165.012. School district financial reporting requirements to the department — information to be available on department's website. — 1. Each school district shall annually report to the department of elementary and secondary education, within thirty days, the following district information as of December thirty-first of the current school year:
(1) The district's unrestricted fund balance in the incidental fund and in the teacher's fund;
(2) The amount of tax anticipation borrowed funds placed in the incidental fund and in the teacher's fund since the beginning of the school year; and
(3) The net amount of transfer from the incidental fund and teacher's fund to the capital projects fund and to the debt service fund since the beginning of the school year.
2. For the 2005-06 school year, each school district shall also provide the same information required under subsection 1 of this section as of December 31, 2003, and as of December 31, 2004.
3. The information reported under this section shall be included on the department's website, for the current school year and for each of the preceding four school years to the extent that such information was required to be reported under subsections 1 and 2 of this section.
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(L. 2005 S.B. 287)
Effective 7-01-06

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title XI - Education and Libraries

Chapter 165 - Budget and Current Financing

Section 165.011 - Tuition — accounting of school moneys, funds — uses — transfers to and from incidental fund, when — transfers to debt service fund, when — one-time transfer for Carthage School district — deduction for unlawful transfers — transfer...

Section 165.012 - School district financial reporting requirements to the department — information to be available on department's website.

Section 165.021 - Disbursal of school moneys — checks, form of — checks not to issue in excess of revenue.

Section 165.031 - Lost or destroyed check, duplicate to issue, when.

Section 165.051 - Investment of surplus funds.

Section 165.061 - Treasurer, duties of.

Section 165.071 - County collector-treasurer to pay over school district moneys monthly (seven-director districts).

Section 165.081 - County treasurer to pay over state and county school moneys to district treasurer monthly (seven-director districts).

Section 165.091 - School money, how disbursed.

Section 165.101 - Settlements of treasurer of seven-director districts, when due.

Section 165.111 - Financial report published annually, when — state aid not to be paid until report received, penalty — audit summary published, when.

Section 165.121 - Biennial audit of records — state aid withheld, when — publication of summary (seven-director districts).

Section 165.122 - Audits of enrollment and attendance records of school districts, performed by independent auditor, costs.

Section 165.131 - Tax and revenue anticipation notes — form.

Section 165.141 - Execution and certification of notes — registration by county treasurer — record of issuance and payment — cancellation.

Section 165.161 - Disbursements in metropolitan districts, how made.

Section 165.171 - Audits, how provided — removal of appointed auditor.

Section 165.181 - Examination of officers' accounts and vouchers in metropolitan districts — report to mayor.

Section 165.201 - Selection of depositaries in seven-director districts without advertising for bids — deposit to be secured.

Section 165.211 - Depositaries, how selected, when — bids received when — notice to be published.

Section 165.221 - Bids, how made — to be accompanied by check — penalty for secretary disclosing amount of bid.

Section 165.231 - Opening of bids — interest on deposits.

Section 165.241 - Deposits, how secured — renewal of deposit agreement.

Section 165.251 - Additional security may be required.

Section 165.261 - Failure to select depositary.

Section 165.271 - Transfer of funds to depositaries — payment of bonds — effect of failure of depositary to deposit security.

Section 165.281 - Penalty for failure to pay valid check of seven-director district.

Section 165.291 - Liability of district treasurer.

Section 165.301 - Selection of depositaries in metropolitan districts.