Missouri Statute | Act | Code |County, Township And Political Subdivision Government| US Code - US Statute | Chapter 50 County Finances, Budget And Retirement Systems

USA Statutes : missouri
Title : COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter : Chapter 50 County Finances, Budget and Retirement Systems

Unless otherwise provided in a charter adopted by a county under
the provisions of sections 18 or 31, 32 and 33 of article VI, of the
constitution of this state, the fiscal year of the several counties of
the state shall commence on January first and terminate on the
thirty-first day of December in each year, and the books, accounts and
reports of all county officers shall be made to conform thereto. (L. 1945
p. 1391 § 1)

Whenever there is a balance in any county treasury in this state
to the credit of any special fund, which is no longer needed for the
purpose for which it was raised, the county commission may, by order of
record, direct that said balance be transferred to the credit of the
general revenue fund of the county, or to such other fund as may, in
their judgment, be in need of such balance. (RSMo 1939 § 13829)

Prior revisions: 1929 § 12167; 1919 § 9565; 1909 § 3786

CROSS REFERENCE: Funds, interest and sinking, balances may be
transferred, when, RSMo 108.220

Nothing in section 50.020 shall be construed to authorize any
county commission to transfer or consolidate any funds not otherwise
provided for by law, excepting balances of funds of which the objects of
their creation are and have been fully satisfied. (RSMo 1939 § 13830)

Prior revisions: 1929 § 12168; 1919 § 9566; 1909 § 3787

Whenever there are outstanding any legal county revenue warrants
of any county bearing six percent interest which will be redeemed by the
taxes of the current year, and there are school moneys in the hands of
the county treasurer belonging to the various districts which will not be
required for the support of the public schools before the date when such
revenue warrants will be paid, the county commissions are authorized to
direct the county treasurer to invest such surplus school moneys in the
revenue warrants, and hold them for the use and benefit of the school
districts until the money for the redemption of such warrants is received
into the county revenue fund, when such moneys shall be applied to their
payment. (RSMo 1939 § 10430)

Prior revisions: 1929 § 9313; 1919 § 11224; 1909 § 10858

CROSS REFERENCES: School funds, RSMo 166.131 Surplus funds of district to
be invested, how, RSMo 165.051

The county treasurer shall, at the first term of county
commission after the redemption of the warrants by the county revenue
fund, submit to the commission a detailed statement showing the amount
and time the school moneys were invested, the amount belonging to each
district so used, and the amount of interest realized for each district;
and the commission shall direct such interest to be placed to the credit
of the respective districts and the treasurer be charged therewith. (RSMo
1939 § 10431)

Prior revisions: 1929 § 9314; 1919 § 11225; 1909 § 10859

The accounts of counties of the second class may be audited, if
the county commission determines such an audit desirable or necessary,
every odd-numbered year within six months after the determination of the
preceding fiscal year, either by a certified public accountant employed
by the county commission or by the state auditor, as the county
commission may determine. If the audit is to be made by the state
auditor, the state auditor shall be requested by the county commission to
make the audit, as provided by law. The audit herein provided shall also
review the records of the receipts and disbursements and the property
inventory of every officer or office of the county which receives or
disburses money on behalf of the county or which holds property belonging
to the county. Upon the completion of the investigation, the certified
public accountant or the state auditor, as the case may be, shall render
a report to the county commission together with a statement showing,
under appropriate classifications, the receipts and disbursements of the
county during the period of the audit. The first audit, as provided by
this section, may be made following the fiscal year of 1946, and such
audit may be made every two years thereafter. The county commission shall
provide for the expense of such audit if made by a certified public
accountant employed by the county commission. (L. 1945 p. 1406 § 13885b,
A.L. 1979 S.B. 246)

The accounts of any county of the first class not having a
charter form of government, or the accounts of any officer or office of
such county, may be audited at any time, if the county commission
determines such an audit desirable or necessary, either by a certified
public accountant employed by the county commission or by the state
auditor, as the county commission may determine. If the audit is to be
made by the state auditor, the state auditor shall be requested by the
county commission to make the audit, as provided by law. Unless the audit
is requested only for a particular officer or office, the audit shall
also review the records of the receipts and disbursements and the
property inventory of every officer or office of the county which
receives or disburses money on behalf of the county or which holds
property belonging to the county. Upon completion of the investigation,
the certified public accountant or the state auditor, as the case may be,
shall render a report to the county commission together with a statement
showing under appropriate classifications the receipts and disbursements
of the county or of the particular officer or office of the county for
which the audit was requested, as the case may be, during the period
covered by the audit. (L. 1973 H.B. 662)

In any county through which a federal interstate highway passes,
or in any county which has an official weigh station, the county may
receive an additional two thousand five hundred dollars for duties
associated with offenses originating on the federal interstate highway or
at a weigh station. The county shall allocate these moneys for the
compensation of the sheriff and prosecuting or circuit attorney in the
proportion sixty percent to the prosecuting or circuit attorney and forty
percent to the sheriff. (L. 1997 S.B. 11 § 2)

The county commission of counties of classes one and two may
borrow money in anticipation of the collection of taxes and revenues for
the current fiscal year. The amount of such loans shall at no time exceed
ninety percent of the estimated collectible taxes and revenues for the
year yet uncollected. The county commission shall determine the amount
and terms of such loans, and shall execute and issue warrants of the
county for all money so borrowed to the lenders thereof as evidence of
such loans and of the terms of the county's obligation to repay the same;
and immediately before their delivery to such lenders such warrants shall
be registered in the office of the clerk of the county commission, and
upon delivery shall also be registered in the office of the county
treasurer by entry upon the books provided pursuant to section 50.220,
correctly stating the date, amount, serial number, in whose favor drawn,
by whom presented and the date presented to the treasurer for
registration, and such warrants so issued and registered in connection
with such loans shall have preference and priority in payment, from the
date of their registration by the treasurer over all warrants
subsequently issued, and over all prior issued and then unregistered
warrants. (RSMo 1939 § 10930, A.L. 1945 p. 603, A. 1949 H.B. 2007)

The county commission or other governing body of counties of the
first class may borrow money in anticipation of the collection of taxes
and revenues for the current fiscal year. The amount of such loans shall
at no time exceed ninety-five percent of the estimated collectible taxes
and revenues for the year yet uncollected. The county commission or other
governing body of the county shall determine the amount and terms of such
loans, and shall execute and issue warrants of the county for all money
so borrowed to the lenders thereof as evidence of such loans and of the
terms of the county's obligation to repay the same; and immediately
before their delivery to such lenders such warrants shall be registered
in the office of the clerk of the county commission or of any other
governing body of the county, and upon delivery shall also be registered
in the office of the county treasurer by entry upon the books provided
pursuant to section 50.220, correctly stating the date, amount, serial
number, in whose favor drawn, by whom presented and the date presented to
the treasurer for registration, and such warrants so issued and
registered in connection with such loans shall have preference and
priority in payment, from the date of their registration by the
treasurer, over all warrants subsequently issued, and over all prior
issued and then unregistered warrants. (L. 1965 p. 154 § 1, A.L. 1977
S.B. 314)

The county commission in counties of class one, class three and
class four may, by resolution, duly passed by a majority of the
commissioners thereof, and upon order of said commission, issue
negotiable notes payable in one year or less from the date of issue out
of the current county revenues, respectively, to be derived from taxes or
other revenues of the county of the year in which said notes are issued;
but where taxes are levied for special purposes or revenues derived from
special sources other than taxes resulting from a levy, the notes issued
against the anticipated revenues derived therefrom shall bear a statement
that the said notes are to be paid out of said special taxes or special
revenues. (L. 1945 p. 1411 § 13927a, A. 1949 H.B. 2007)

Said notes shall be known as tax anticipation notes, and by no
other name, and on the back of each of said notes there shall appear a
certificate that it is issued pursuant to an order of the county
commission, the total borrowing power herein authorized and the aggregate
principal amount of all prior notes and warrants theretofore issued and
registered at that date. Such certificate shall be made by the treasurer
of the county wherein such notes are issued and his signature thereto
shall constitute conclusive evidence to the holder of such note that the
same was duly authorized under and within the powers, limitations and
provisions of sections 50.070 to 50.140. Said notes shall be signed by
the presiding commissioner of the county commission, attested by the
county clerk with the seal of his office affixed thereto. (L. 1945 p.
1411 § 13927b)

The notes herein authorized shall not be issued until after the
anticipated revenue for the year has been estimated, as herein provided
in section 50.110, and when issued shall be in proportion to the total
estimated revenue as follows: Not to exceed ten percent in any one month
in any year and the total of such notes issued shall not exceed ninety
percent of the total anticipated revenue in any county in any one year,
but if said notes, or any thereof, shall not be issued within or at the
times so fixed, they may be subsequently issued to the amount so limited,
but in no event shall said notes be issued if there be on hand general
revenues sufficient to pay the general operating expenses of the county.
(L. 1945 p. 1411 § 13927c)

In counties of the first class authorized to borrow in
anticipation of revenue pursuant to section 50.065, the notes authorized
pursuant to section 50.070 shall not be issued until after the
anticipated revenue for the year has been estimated, as herein provided
in section 50.110. The total principal amount of such notes issued shall
not exceed ninety-five percent of the total anticipated revenue in any
such county in any one year but in no event shall said notes be issued if
there be on hand general revenues sufficient to pay the general operating
expenses of the county. Tax anticipation notes issued by counties of the
first class pursuant to sections 50.065 and 50.080 shall be entitled
"(Name of county) County Tax Anticipation Note" and shall not be further
identified as to a particular county fund or purpose. (L. 1977 S.B. 314,
A.L. 1986 H.B. 1554 Revision)

Said notes shall be issued to mature in one or more months, but
not to exceed twelve months, after date of issue, shall be payable to
bearer, shall bear a rate of interest not to exceed fourteen percent per
annum from date until maturity, and shall be in such form as the county
commission may prescribe. If sufficient funds shall not be on hand to pay
any of said notes at maturity the same shall continue to bear interest at
the rate therein provided until necessary funds are available for the
payment thereof. (L. 1945 p. 1411 § 13927d, A.L. 1980 H.B. 1582 & 1277)

Effective 6-10-80

The commissioners of the county commission, the clerk of the
county commission the assessor, the collector and the treasurer of the
county shall constitute a board of estimate of anticipated revenue. In
each year, after the tax levy shall have been made by the county
commission said board shall make an estimate of the revenues of the
county for the current year; provided, however, that such estimate may be
made at any time during the year prior to the making of such tax levy
upon the basis of a tentative levy made by the county commission, but if
the estimate shall in due course be thereafter changed or such levy shall
be changed when made at the time provided by law, then such prior
estimate shall be changed and corrected accordingly to conform to the
facts, and the amount of the notes to be subsequently issued shall be
limited or may be enlarged to conform to such subsequent or corrected
estimate, so that in no event will the aggregate of all notes issued
exceed ninety percent of the revenues as finally so estimated. In
determining the percentage of the taxes which will be collected for the
current year, the board in making said estimate will use the average
percentage of collections of general county taxes of the prior three
years. (L. 1945 p. 1411 § 13927e)

The county treasurer is authorized to sell such notes upon the
order and under the direction of the county commission and shall cause
notice to be published in first class counties for ten days in at least
two daily papers of general circulation published in the county, or in
third and fourth class counties for two weeks in two weekly papers of
general circulation published in the county; that sealed proposals for
the purchase of all or any part of said notes will be received at his
office, and that the same will be opened by him in the presence of the
county commission on the day and hour mentioned in the notice. Said
treasurer shall, under the direction of the commission, reject any or all
bids that the commission may not deem satisfactory as to price or
otherwise, and in case of rejection, he may again advertise and sell said
notes in the same manner. Or, if the commission so order, the county
treasurer may sell the said notes or any part thereof at not less than
their face value, at private sale without advertisement, and report the
same to the commission at the next term thereafter. (L. 1945 p. 1411 §
13927f, A. 1949 H.B. 2007)

The faith and credit of the county shall be deemed to be pledged
for the payment of said notes with interest in the manner and from the
funds herein specified as though a statement to that effect were endorsed
thereon. All notes issued under sections 50.070 to 50.140 shall be
registered immediately before delivery in the office of the county
treasurer and the clerk of the county commission, in books kept for that
purpose, which registry shall show the number, date, amount, date of
sale, name of the purchaser and the amount for which the notes were
severally sold, and such notes shall have preference and priority in
payment, from the date of registration, over all notes and warrants
subsequently issued and registered in such counties and over all prior
issued unregistered warrants. (L. 1945 p. 1411 § 13927g)

The moneys derived from the sale of the tax anticipation notes
herein authorized shall be deposited with the county treasurer, and the
clerk of the county commission shall charge the treasurer of the county
therewith; and said moneys shall be used solely for the payment of county
warrants of such counties issued for the payment of the expenses and
obligations of the county of the fiscal year in which said notes are
issued; but should there remain a surplus after all said warrants have
been paid, the said surplus may be applied on the order of the county
commission to the payment of maturing anticipation notes if any or
transferred to the various county funds respectively according to law.
(L. 1945 p. 1411 § 13927h)

County warrants issued under the authority of sections 50.160 to
50.320, issued to pay any legal indebtedness of a county may be pooled by
the holders thereof and assigned to such county and be pledged by the
county commission to any corporation, commission or agency created or
authorized by congress or the state of Missouri to accept a pledge of
such warrants, and the county commission is authorized to pledge the
warrants of any county issued under sections 50.160 to 50.320 in a manner
to conform to the requirements, rules and/or regulations of any such
corporation, commission or agency. Upon a pledge of any such warrants, as
by this section authorized, funds available or to be available shall be
segregated and set apart for the redemption of such warrants and interest
thereon from the terms of such pledge in the same manner as if said
warrants had been sold, and the lien of such pledged warrants and
interest thereon shall be enforced in the same manner as provided in
sections 50.160 to 50.320 for warrants sold. Funds derived from a pledge
of any such warrants shall be deposited, accounted for and paid to
parties so pooling them in the same manner as if such warrants had been
sold or as may be provided by the requirements, rules and/or regulations
of the corporation, commission or agency accepting a pledge of such
warrants and advancing funds thereon. (RSMo 1939 § 13847)

The county commission may:

(1) Audit, adjust and settle all accounts to which the county is a party;

(2) Order the payment out of the county treasury of any sum of money
found to be due by the county on such accounts;

(3) Enforce the collection of money due the county;

(4) Order suit to be brought on the bond of any delinquent and require
the prosecuting attorney for the county to commence and prosecute the
same;

(5) Issue all necessary process to secure the attendance of any person,
whether party or witness, whom it deems necessary to examine in the
investigation of any accounts;

(6) In order to procure the exhibition or delivery to it of any accounts,
books, documents or other papers, it may issue process directed to the
person in whose custody or care the accounts, books, documents or other
papers may be, commanding him to deliver or transmit the same to such
commission, which process shall be served by the sheriff;

(7) * Examine all parties and witnesses on oath, touching the
investigation of any accounts, and if any person being served with such
process shall not appear according to the command thereof, without
reasonable cause, or if any person in attendance at any hearing or
proceeding shall, without reasonable cause, refuse to be sworn or to be
examined, or to answer a question or to produce a book or paper, or to
subscribe or swear to his deposition, he shall be deemed guilty of a
misdemeanor;

(8) If it finds it necessary to do so, it may employ an accountant to
audit the accounts of the various county officers. (RSMo 1939 §13824,
A.L. 1945 p. 1386, A.L. 1992 S.B. 833)

Prior revisions: 1929 § 12162; 1919 § 9560; 1909 § 3781

*Word "May" appears here in original rolls.

CROSS REFERENCES: Audit of county offices, duty of state auditor, RSMo
29.230 County auditor, counties of class one and two, duties, Chap. 55,
RSMo County contracts, may be inquired into on petition, RSMo 49.500
Fines and forfeitures, officers collecting to settle, when, RSMo 105.060
to 105.090 Settlement with treasurer, county commission to count money,
RSMo 49.260

In all cases of claims allowed against the county, and in all
cases of grants, salaries, pay and expenses allowed by law, the county
clerk may fill in on a form of warrant the amount due as approved by the
county commission and other necessary information. The form of the
warrant thus filled in by the county clerk may be transmitted to the
county treasurer. The warrant may be in such form that a single
instrument may serve as the warrant and the county treasurer's draft or
check, and may be so designed that it is a nonnegotiable warrant when
signed by the county clerk and becomes a negotiable check or draft after
it has been signed by the county treasurer. (L. 1992 S.B. 833)

1. The original of all accounts, vouchers and documents approved
or to be approved by the county commission shall be preserved in the
office of the county clerk or at some other place approved by the
secretary of state pursuant to the provisions of section 28.120, RSMo;
and copies thereof shall be given to any person, county, city, town,
township and school or special road district interested therein upon
payment of the usual fee for copying same.

2. Annually or in accordance with destruction rules adopted by the
secretary of state, the county clerk may destroy by burning or by any
other method satisfactory to the county commission all paid accounts,
vouchers, duplicate receipts, checks and other documents which may have
been on file in the office of the county clerk for a period of five years
or longer, except such documents as may at the time be the subject of
litigation or dispute. The plan for the retention and destruction of
financial records shall follow the generally recognized governmental
reporting practices.

3. Lost or destroyed county checks shall be replaced in accordance with
rules of procedure therefor as established by the state auditor in the
uniform accounting system established for counties pursuant to the
provisions of section 29.180, RSMo. (L. 1992 S.B. 833)

Any county clerk or treasurer violating any provisions of section
50.160, 50.166 or 50.172 is guilty of a misdemeanor, and shall, on
conviction, be punished as provided by law, and be removed from office,
and shall forfeit and pay to the party aggrieved thereby, double damages
for the injury sustained, which may be recovered by an action in the
ordinary form, to the use of such party against such clerk or treasurer
and his sureties on his official bond in any court of competent
jurisdiction. (RSMo 1939 § 13842, A. 1949 H.B. 2007, A.L. 1978 H.B. 1634,
A.L. 1992 S.B. 833)

Prior revisions: 1929 § 12180; 1919 § 9578; 1909 § 3798

Notwithstanding any other provisions of law to the contrary, the
salary schedules contained in section 49.082, RSMo, sections 50.334 and
50.343, 51.281, RSMo, 51.282, RSMo, 52.269, RSMo, 53.082, RSMo, 53.083,
RSMo, 54.261, RSMo, 54.320, RSMo, 55.091, RSMo, 56.265, RSMo, 57.317,
RSMo, and 58.095, RSMo, shall be set as a base schedule for those county
officials, unless the current salary of such officials, as of August 28,
2005, is lower than the compensation provided under the salary schedules.
Beginning August 28, 2005, the salary commission in all counties except
charter counties in this state shall be responsible for the computation
of salaries of all county officials; provided, however, that any
percentage salary adjustments in a county shall be equal for all such
officials in that county. (L. 2005 H.B. 58 § 3 merged with S.B. 210 § 3)

Any salary provided for a county officer, deputies and
assistants, shall be paid by warrants drawn on the county treasury and
unless otherwise provided by law, shall be approved by the governing body
of the county. (L. 1949 H.B. 2007 § 50.33, A.L. 1988 H.B. 1208, A.L. 1992
S.B. 833)

Each county officer in all counties except first class counties
having a charter form of government may, subject to the approval of the
governing body of the county, contract with the governing body of any
municipality located within such county, either in whole or in part, to
perform the same type of duties for such municipality as such county
officer is performing for the county. Any compensation paid by a
municipality for services rendered pursuant to this section shall be paid
directly to the county, or county officer, or both, as provided in the
provisions of the contract, and any compensation allowed any county
officer under any such contract may be retained by such officer in
addition to all other compensation provided by law. (L. 1982 S.B. 478 § 2)

1. There shall be a salary commission in every nonchartered
county.

2. The clerk or court administrator of the circuit court of the judicial
circuit in which such county is located shall set a date, time and place
for the salary commission meeting and serve as temporary chairman of the
salary commission until the members of the commission elect a chairman
from their number. Upon written request of a majority of the salary
commission members the clerk or court administrator of the circuit court
shall forthwith set the earliest date possible for a meeting of the
salary commission. The circuit clerk or court administrator shall give
notice of the time and place of any meeting of the salary commission.
Such notice shall be published in a newspaper of general circulation in
such county at least five days prior to such meeting. Such notice shall
contain a general description of the business to be discussed at such
meeting.

3. The members of the salary commission shall be:

(1) The recorder of deeds if the recorder's office is separate from that
of the circuit clerk;

(2) The county clerk;

(3) The prosecuting attorney;

(4) The sheriff;

(5) The county commissioners;

(6) The collector or treasurer ex officio collector;

(7) The treasurer or treasurer ex officio collector;

(8) The assessor;

(9) The auditor;

(10) The public administrator; and

(11) The coroner.

Members of the salary commission shall receive no additional compensation
for their services as members of the salary commission. A majority of
members shall constitute a quorum.

4. Notwithstanding the provisions of sections 610.021 and 610.022, RSMo,
all meetings of a county salary commission shall be open meetings and all
votes taken at such meetings shall be open records. Any vote taken at any
meeting of the salary commission shall be taken by recorded yeas and nays.

5. In every county, the salary commission shall meet at least once before
November thirtieth of each odd-numbered year. The salary commission may
meet as many times as it deems necessary and may meet after November
thirtieth and prior to December fifteenth of any odd-numbered year if the
commission has met at least once prior to November thirtieth of that
year. At any meeting of the salary commission, the members shall elect a
chairman from their number. The county clerk shall present a report on
the financial condition of the county to the commission once the chairman
is elected, and shall keep the minutes of the meeting.

6. For purposes of this section, the 1988 base compensation is the
compensation paid on September 1, 1987, plus the same percentage increase
paid or allowed, whichever is greater, to the presiding commissioner or
the sheriff, whichever is greater, of that county for the year beginning
January 1, 1988. Such increase shall be expressed as a percentage of the
difference between the maximum allowable compensation and the
compensation paid on September 1, 1987. At its meeting in 1987 and at any
meeting held in 1988, the salary commission shall determine the
compensation to be paid to every county officer holding office on January
1, 1988. The salary commission shall establish the compensation for each
office at an amount not greater than that set by law as the maximum
compensation. If the salary commission votes to increase compensation,
but not to pay the maximum amount authorized by law for any officer or
office, then the increase in compensation shall be the same percentage
increase for all officers and offices and shall be expressed as a
percentage of the difference between the maximum allowable compensation
and the compensation being received at the time of the vote. If
two-thirds of the members of the salary commission vote to decrease the
compensation being received at the time of the vote below that
compensation, all officers shall receive the same percentage decrease.
The commission may vote not to increase or decrease the compensation and
that compensation shall continue to be the salary of such offices and
officers during the subsequent term of office.

7. For the year 1989 and every second year thereafter, the salary
commission shall meet in every county as many times as it deems necessary
on or prior to November thirtieth of any such year for the purpose of
determining the amount of compensation to be paid to county officials.
For each year in which the commission meets, the members shall elect a
chairman from their number. The county clerk shall present a report on
the financial condition of the county to the commission once the chairman
is elected, and shall keep minutes of the meeting. The salary commission
shall then consider the compensation to be paid for the next term of
office for each county officer to be elected at their next general
election. If the commission votes not to increase or decrease the
compensation, the salary being paid during the term in which the vote was
taken shall continue as the salary of such offices and officers during
the subsequent term of office. If the salary commission votes to increase
the compensation, all officers or offices whose compensation is being
considered by the commission at that time shall receive the same
percentage of the maximum allowable compensation. However, for any county
in which all offices' and officers' salaries have been set at one hundred
percent of the maximum allowable compensation, the commission may vote to
increase the compensation of all offices except that of full-time
prosecuting attorneys at that or any subsequent meeting of the salary
commission without regard to any law or maximum limitation established by
law. Such increase shall be expressed as a percentage of the compensation
being paid during the term of office when the vote is taken, and each
officer or office whose compensation is being established by the salary
commission at that time shall receive the same percentage increase over
the compensation being paid for that office during the term when the vote
is taken. This increase shall be in addition to any increase mandated by
an official's salary schedule because of changes in assessed valuation
during the current term. If the salary commission votes to decrease the
compensation, a vote of two-thirds or more of all the members of the
salary commission shall be required before the salary or other
compensation of any county office shall be decreased below the
compensation being paid for the particular office on the date the salary
commission votes, and all officers and offices shall receive the same
percentage decrease.

8. The salary commission shall issue, not later than December fifteenth
of any year in which it meets, a report of compensation to be paid to
each officer and the compensation so set shall be paid beginning with the
start of the subsequent term of office of each officer. The report of
compensation shall be certified to the clerk of the county commission for
the county and shall be in substantially the following form:

The salary commission for ...................... County hereby certifies
that it has met pursuant to law to establish compensation for county
officers to be paid to such officers during the next term of office for
the officers affected. The salary commission reports that there shall be
(no increase in compensation) (an increase of .................. percent)
(a decrease of ............. percent) (county officer's salaries set at
............... percent of the maximum allowable compensation).

Salaries shall be adjusted each year on the official's year of incumbency
for any change in the last completed assessment that would affect the
maximum allowable compensation for that office.

9. For the meeting in 1989 and every meeting thereafter, in the event a
salary commission in any county fails, neglects or refuses to meet as
provided in this section, or in the event a majority of the salary
commission is unable to reach an agreement and so reports or fails to
certify a salary report to the clerk of the county commission by December
fifteenth of any year in which a report is required to be certified by
this section, then the compensation being paid to each affected office or
officer on such date shall continue to be the compensation paid to the
affected office or officer during the succeeding term of office.

10. Other provisions of law notwithstanding, in every instance where an
officer or employee of any county is paid a mileage allowance or
reimbursement, the county commission shall allow or reimburse such
officers or employees out of the county treasury at the highest rate paid
to any county officer for each mile actually and necessarily traveled in
the performance of their official duties. The county commission of any
county may elect to pay a mileage allowance for any county commissioner
for travel going to and returning from the place of holding commission
meetings and for all other necessary travel on official county business
in the personal motor vehicle of the commissioner presenting the claim.
The governing body of any county of the first classification not having a
charter form of government may provide by order for the payment of
mileage expenses of elected and appointed county officials by payment of
a certain amount monthly which would reflect the average monthly mileage
expenses of such officer based on the amount allowed pursuant to state
law for the payment of mileage for state employees. Any order entered for
such purpose shall not be construed as salary, wages or other
compensation for services rendered.

11. The term "maximum allowable compensation" as used in this section
means the highest compensation which may be paid to the specified officer
or office in the particular county based on the salary schedule
established by law for the specified officer or office. If the salary
commission at its meeting in 1987 voted for one hundred percent of the
maximum allowable compensation and does not change such vote at its
meeting held within thirty days after May 13, 1988, as provided in
subsection 6 of this section, the one hundred percent shall be calculated
on the basis of the total allowable compensation permitted after May 13,
1988.

12. At the salary commission meeting which establishes the percentage
rate to be applied to county officers during the next term of office, the
salary commission may authorize the further adjustment of such officers'
compensation as a cost-of-living component and effective January first of
each year, the compensation for county officers may be adjusted by the
county commission, and if the adjustment of compensation is authorized,
the percentage increase shall be the same for all county officers, not to
exceed the percentage increase given to the other county employees. The
compensation for all county officers may be set as a group, although the
change in compensation will not become effective until the next term of
office for each officer.

13. At the salary commission meeting in 1997 which establishes the
salaries for those officers to be elected at the general election in
1998, the salary commission of each noncharter county may provide salary
increases for associate county commissioners elected in 1996. This
one-time increase is necessitated by the change from two- to four-year
terms for associate commissioners pursuant to house bill 256*, passed by
the first regular session of the eighty-eighth general assembly in 1995.
(L. 1987 S.B. 65, et al. § 7, A.L. 1988 S.B. 431, A.L. 1990 S.B. 525
merged with S.B. 580, A.L. 1995 H.B. 274 & 268, A.L. 1996 S.B. 719, A.L.
1997 S.B. 11, A.L. 1998 S.B. 819, A.L. 2005 S.B. 210)

*See section 49.020.

(2000) In determining amount of annual compensation to be paid to public
administrators, more specific provisions of section 473.739 apply. State
ex rel. Pate v. Mooney, 22 S.W.3d 766 (Mo.App.E.D.).

(2000) Section does not authorize salary commission to provide for
automatic increase in assessor's compensation based on unknown future
increases in county's assessed valuation. Day v. Wright County, 69 S.W.3d
485 (Mo.App. S.D.).

(2001) Subsection authorizing increase in compensation for associate
county commissioners violates article VII, section 13 prohibition against
midterm increases in the compensation of state, county and municipal
officers. Laclede County v. Douglass, 43 S.W.3d 826 (Mo.banc).

1. In all counties, except counties of the first classification
having a charter form of government and counties of the first
classification not having a charter form of government and not containing
any part of a city with a population of three hundred thousand or more,
each recorder of deeds, if the recorder's office is separate from that of
the circuit clerk, shall receive as total compensation for all services
performed by the recorder, except as provided pursuant to section 50.333,
an annual salary which shall be computed on an assessed valuation basis
as set forth in the following schedule. The assessed valuation factor
shall be the amount thereof as computed for the year next preceding the
computation. The county recorder of deeds whose office is separate from
that of the circuit clerk in any county, other than a county of the first
classification having a charter form of government or a county of the
first classification not having a charter form of government and not
containing any part of a city with a population of three hundred thousand
or more, shall not, except upon two-thirds vote of all the members of the
salary commission, receive an annual compensation in an amount less than
the total compensation being received for the office of county recorder
of deeds in the particular county for services rendered or performed on
January 1, 1997.

Assessed Valuation Salary $ 8,000,000 to 40,999,999 $29,000 41,000,000 to
53,999,999 30,000

54,000,000 to 65,999,999 32,000 66,000,000 to 85,999,999 34,000

86,000,000 to 99,999,999 36,000

100,000,000 to 130,999,999 38,000

131,000,000 to 159,999,999 40,000

160,000,000 to 189,999,999 41,000

190,000,000 to 249,999,999 41,500

250,000,000 to 299,999,999 43,000

300,000,000 or more 45,000

2. Two thousand dollars of the salary authorized in this section shall be
payable to the recorder only if he has completed at least twenty hours of
classroom instruction each calendar year relating to the operations of
the recorder's office when approved by a professional association of the
county recorders of deeds of Missouri unless exempted from the training
by the professional association. The professional association approving
the program shall provide a certificate of completion to each recorder
who completes the training program and shall send a list of certified
recorders to the treasurer of each county. Expenses incurred for
attending the training session shall be reimbursed to the county recorder
in the same manner as other expenses as may be appropriated for that
purpose. (L. 1969 p. 120 § 50.335, A.L. 1971 H.B. 697, A.L. 1978 H.B.
1634, H.B. 1121 & 1257, A.L. 1982 S.B. 478, A.L. 1987 S.B. 65, et al.,
A.L. 1988 S.B. 431, A.L. 1997 S.B. 11, A.L. 2001 H.B. 84)

The governing body of any county of the first class is hereby
authorized by order or otherwise to provide for the pensioning of all
county employees and widows and minor children of deceased employees and
to appropriate and utilize its revenues and other available funds for
such purposes. (L. 1965 p. 155 § 1)

1. In the event the reduction in the operating levy made by a
school district pursuant to sections 144.700, 144.701, and 164.013, RSMo,
causes a loss of compensation to any county or township officials, such
officials shall retain, from that school district's property tax
collections, an amount sufficient to offset such loss of compensation, in
addition to other compensation permitted by law.

2. In the event the reduction in the operating levy made by a school
district pursuant to sections 144.700, 144.701, and 164.013, RSMo, causes
a loss of revenue to any county or township fund, an amount sufficient to
offset such loss shall be retained from that school district's property
tax collections and deposited to the credit of the appropriate fund.

3. In the event the reduction in the operating levy made by a school
district pursuant to sections 144.700, 144.701, and 164.013, RSMo, causes
a reduction in total tax collection of a county which would reduce the
commissions of any county or township official, the amount of school
taxes used in determining the total amount levied and in computing such
commission shall include the amount by which the total amount levied is
reduced by each school district in the current tax year pursuant to
sections 144.700, 144.701, and 164.013, RSMo. (L. 1983 H.B. 310)

Effective 3-3-83

1. In any county of the first classification with more than
seventy-one thousand three hundred but less than seventy-one thousand
four hundred inhabitants, the salary commission at its meeting in 2003
and at any meeting held in 2004 may equalize the base salary for each
office to an amount not greater than that set by law as the maximum
compensation. Nothing in this section shall be construed to prevent
offices which have additional compensation specified in law from
receiving such compensation or from having such compensation added to the
base compensation in excess of the equalized salary.

2. Notwithstanding any provision of section 50.343 to the contrary, in
any county of the first classification with more than sixty-eight
thousand six hundred but less than sixty-eight thousand seven hundred
inhabitants, the salary commission may meet in the year 2004 to determine
whether to equalize the base salary for the office of treasurer with the
base salaries of other county officers at an amount not greater than the
amount set as the maximum compensation in subdivision (1) of subsection 1
of section 50.343. (L. 2003 S.B. 547 § 1, A.L. 2004 H.B. 795, et al.
merged with S.B. 782)

All county officers, excepting public administrators and notaries
public, in all counties of class one shall be compensated for their
services by salaries only. It shall be the duty of any such county
officer in any such county to charge on behalf of the county every fee
that accrues in or to his office and to receive the same and all fees,
fines, costs, commissions, penalties and charges that may be taxed in his
office. All such fees, fines, costs, commissions, penalties and charges
imposed by law and collected by such officer shall be paid into the
county treasury and become the property of the county. The county
commission of such counties shall determine by a proper order when such
fees, fines, costs, commissions, penalties or charges so collected by any
of the officers of said county shall be paid and turned over to the
county treasury and how they shall be accounted for. The county
commission shall require a sworn or affirmed statement by each county
officer, showing such items collected in detail, their source, character
and the aggregate amount thereof, and shall require a copy of such sworn
or affirmed statement to be filed in the office of the county clerk in
said county. Nothing herein contained shall be construed to include the
performance by the sheriff of his duties as trustee in any deed of trust
or mortgage with power of sale, within the term "services" used herein.
(L. 1945 p. 1942 § 2)

1. Other provisions of law to the contrary notwithstanding, in
any first classification nonchartered county, including any county
containing any part of a city with a population of three hundred thousand
or more, the annual salary of a county recorder of deeds, clerk, auditor,
county commissioner, collector, treasurer, assessor or salaried public
administrator may be computed on an assessed valuation basis, without
regard to modification due to the existence of enterprise zones or
financing under chapter 100, RSMo, as set forth in the following schedule
except as provided in subsection 2 of this section. The assessed
valuation factor shall be the amount thereof as shown for the year next
preceding the computation. The provisions of this section shall not
permit a reduction in the amount of compensation being paid on January 1,
1997, for any of the offices subject to this section on January 1, 1997.

(1) For a recorder of deeds, clerk, auditor, presiding commissioner,
collector, treasurer, assessor, or salaried public administrator:

Assessed Valuation Salary $ 450,000,001 to 600,000,000 $47,000
600,000,001 to 750,000,000 49,000 750,000,001 to 900,000,000 51,000
900,000,001 to 1,050,000,000 53,000 1,050,000,001 to 1,200,000,000 55,000
1,200,000,001 to 1,350,000,000 57,000 1,350,000,000 and over 59,000

(2) Presiding commissioners shall receive a salary of two thousand
dollars more than the salary received by the associate commissioners.

2. After December 31, 1990, in any county of the second classification
which becomes a first classification county without a charter form of
government, the annual compensation of county recorder of deeds, clerk,
auditor, county commissioner, collector, treasurer, assessor and the
public administrator in counties where the public administrator is paid a
salary under the provisions of section 473.740, RSMo, may be set at the
option of the salary commission. On or before October first of the year
immediately prior to the beginning of the county fiscal year following
the general election after the certification by the state equalizing
agency that the county possesses an assessed valuation placing it in
first classification status, the salary commission shall meet for the
purpose of setting compensation for such county officials and such
compensation shall be payable immediately except that no compensation of
any county official shall be reduced and the compensation of presiding
county commissioners in any of such counties shall be two thousand
dollars more than the compensation paid to the associate commissioners in
that county. Thereafter in all such counties the salary commission shall
meet for the purpose of setting the compensation of the officers in this
subsection who will be elected at the next general election, and such
compensation shall be payable upon the beginning of the next term of
office of such officers; except that, no compensation of any officer
shall be reduced and the compensation of presiding county commissioners
in any of such counties shall be two thousand dollars more than the
compensation paid to the associate commissioners in that county. Two
thousand dollars of the compensation established under the procedures
authorized pursuant to this subsection shall be payable to a county
officer only if the officer has completed at least twenty hours of
classroom instruction in the operation of the office in the same manner
as provided by law for officers subject to the provisions of section
50.333. At the salary commission meeting which establishes the percentage
rate to be applied to county officers during the next term of office, the
salary commission may authorize the further adjustment of such officers'
compensation as a cost-of-living component and effective January first of
each year, the compensation for county officers may be adjusted by the
county commission, not to exceed the percentage increase given to the
other county employees.

3. Other provisions of this section to the contrary notwithstanding, at
the option of a majority of the county salary commission members, the
salary of associate commissioners of a county of the first classification
without a charter form of government with a population of at least
eighty-two thousand but not more than eighty-five thousand inhabitants
may be set at no more than sixty-five percent of the amount on the salary
schedule for the county affected. (L. 1988 S.B. 431 § 2, A.L. 1990 S.B.
525 merged with S.B. 580, A.L. 1992 H.B. 1571, A.L. 1994 S.B. 700, A.L.
1995 H.B. 274 & 268, A.L. 1997 S.B. 11, A.L. 2005 H.B. 58)

1. It shall be the duty of every county officer, in all counties
of the second class, who shall be paid an annual salary in lieu of all
fees, penalties, commissions, charges, emoluments, and moneys due him or
his office for any service performed, to charge, collect and receive,
upon behalf of the county, every fee, penalty, commission, charge,
emolument and money that accrues in his office for any service rendered,
by virtue of any statute of this state, except such fees as are
chargeable to the county.

2. Subsection 1 shall not be construed to prohibit the retention of the
commission allowed to the collector in counties having less than one
hundred thousand inhabitants for collection of levee and drainage
district taxes as provided in section 52.275, RSMo. (L. 1945 p. 1564 § 1,
A.L. 1961 p. 281)

Every such officer shall, at the end of each month, pay over to
the county treasury all moneys collected by him from the above sources.
He shall take two receipts therefor, and one of such receipts he shall
file immediately with the county commission. He shall also, at the end of
each month, make out an itemized and accurate list of fees, penalties,
commissions, charges, emoluments, and moneys accruing in his office for
services rendered, which have been collected by him, and one of all fees,
penalties, commissions, charges, emoluments, and moneys accruing in his
office for services rendered, which have not been collected, giving in
both instances the name or names of the person or persons paying or owing
the same, and stating, with reference to any money uncollected, that he
has been unable, after the exercise of due diligence, to make collection
thereof. The aforesaid itemized list shall be signed by the officer and
verified by his affidavit, and filed with the county commission, and such
officer shall be liable on his official bond for all money collected and
not accounted for and paid into the county treasury as herein provided.
It shall be the duty of the county commission to cause any money, shown
by the officer's report to be due and unpaid, to be collected by law, and
the same, when collected, to be paid into the county treasury. (L. 1945
p. 1564 § 2)

In all counties of classes three and four, every county officer
who receives any fees or other remuneration for official services which
is payable to the county, except recorders of deeds whose offices are
separate from that of circuit clerks, shall at the end of each month file
a verified report with the county commission of his county showing all
fees charged and accruing to his office and the act or service for which
each such fee was charged, together with the names of persons paying or
liable for same. Upon the filing of such report, each said county officer
shall forthwith pay over to the county treasurer all fees and other
moneys collected by him which belong to the county and shall take two
receipts therefor, one of which shall be filed with the county commission
and the other shall be kept on file in his office. Every such officer
shall be liable personally and on his official bond for all fees
collected by him and not accounted for and paid into the county treasury
as herein provided. (L. 1949 H.B. 2007 § 50.37)

CROSS REFERENCE: Recorder's fees, when payable to county, RSMo 59.250

Any county officer required to make such report who shall fail or
neglect to comply with any provision of sections 50.340 to 50.370 shall
forfeit his salary for that month, and be deemed guilty of a misdemeanor,
and shall, upon conviction, be fined not less than fifty dollars nor more
than five hundred dollars for each offense, and if he shall continue in
default for three months, his office shall be deemed vacant and shall be
filled as provided by law for filling vacancies therein. (L. 1945 p. 1564
§ 3, A. 1949 H.B. 2007)

All county officers and other persons chargeable with moneys
belonging to any county shall render their accounts to and settle with
the county commission in the manner and at the time prescribed by law.
(RSMo 1939 § 13815, A. 1949 H.B. 2007)

Prior revisions: 1929 § 12153; 1919 § 9551; 1909 § 3772

If any person thus chargeable shall neglect or refuse to render
true accounts, or settle, as aforesaid, the commission shall adjust the
accounts of such delinquent, according to the best information they can
obtain, and ascertain the balance due to the county. (RSMo 1939 § 13816)

Prior revisions: 1929 § 12154; 1919 § 9552; 1909 § 3773

In such case, the commission may refuse to allow any commissions
to such delinquent, and shall, moreover, require him, without delay, to
pay into the county treasury the balance found due, as aforesaid. (RSMo
1939 § 13817)

Prior revisions: 1929 § 12155; 1919 § 9553; 1909 § 3774

If he shall not pay the amount thereof, and produce to the clerk
of the county commission the treasurer's receipt therefor, within ten
days after such balance is ascertained, the clerk shall charge such
delinquent ten percent on the amount then due. (RSMo 1939 § 13818)

Prior revisions: 1929 § 12156; 1919 § 9554; 1909 § 3775

Unless the delinquent appear on the first day of the next
succeeding term and show good cause for setting aside such settlement,
same shall become final and the amount found due shall bear interest at
the rate of thirty percent per annum until paid. Such delinquent shall,
moreover, be deemed guilty of a misdemeanor in office and proceeded
against accordingly. (RSMo 1939 § 13819, A. 1949 H.B. 2007)

Prior revisions: 1929 § 12157; 1919 § 9555; 1909 § 3776

If good cause be shown for setting aside the settlement, the
commission may examine the accounts, settle and adjust the same according
to law, and in their discretion remit the penalties imposed. (RSMo 1939 §
13820)

Prior revisions: 1929 § 12158; 1919 § 9556; 1909 § 3777

Whenever the county commission shall so order, it shall be the
duty of the clerk of such commission to make out and deliver an abstract,
certified under his hand and seal of office, of any settlement made or
balance ascertained to be due the county, as provided in sections 50.330
to 50.520 to the clerk of the circuit court of the county, who shall
forthwith file and record the same in his office, noting the time of
filing the same. (RSMo 1939 § 13821)

Prior revisions: 1929 § 12159; 1919 § 9557; 1909 § 3778

Every such abstract, from the time of the filing of the same,
shall have the same lien on the real estate of such delinquent in the
county as a judgment of the circuit court of such county, and shall be
equally under the control of such court, and may be revived by scire
facias, and carried into execution in the same manner and with like
effect as the judgment of such court; and executions issued thereon may
be directed to and executed in any county in this state. (RSMo 1939 §
13822)

Prior revisions: 1929 § 12160; 1919 § 9558; 1909 § 3779

Every sheriff, marshal, coroner, and all clerks of courts of
record and all other officers shall, at the expense of their respective
counties, procure a book in which a correct account of all fees collected
by such officer, giving the date when collected, and in what case, giving
the name of the person entitled thereto, shall be entered. (RSMo 1939 §
13444)

Prior revisions: 1929 § 11822; 1919 § 11030; 1909 § 10728

It shall be the duty of each sheriff, marshal, coroner, clerk of
the courts of record, and other officers, on the first day of January and
the first day of July in each year, to pay over all fees in their hands
belonging to others to the treasurer of the county, with the name and
amount belonging to each person, date when collected and in what case,
taking from the treasurer duplicate receipts therefor, one of which the
officer shall file with the clerk of the county commission who shall
immediately charge the treasurer with the same. (RSMo 1939 § 13446)

Prior revisions: 1929 § 11824; 1919 § 11032; 1909 § 10730

Such treasurer shall keep a correct account of such fees in a
book kept for that purpose, the account to correspond to that required to
be kept by other officers in section 50.470, and shall pay out the same
to the proper owners as the same may be called for or demanded, and
shall, in his regular settlements with the county commission make a full
and complete exhibit of all his acts under the provisions of this
chapter. (RSMo 1939 § 13447)

Prior revisions: 1929 § 11825; 1919 § 11033; 1909 § 10731

It shall be the duty of the sheriff, marshal, coroner, all clerks
of courts of record, and other officers, to turn over all books and fees
charged therein, and not paid out to the lawful owner or his authorized
agent or the county treasurer, to his successor in office, and take
duplicate receipts therefor, one of which shall be filed with the clerk
of the county commission. (RSMo 1939 § 13449)

Prior revisions: 1929 § 11827; 1919 § 11035; 1909 § 10733

The governing body of any county may, by order of such governing
body, impose an administrative service fee on the county park fund or the
county road and bridge fund, or any specific purpose capital improvements
fund, authorized pursuant to the provisions of section 67.547, 67.550 or
67.700, RSMo. Such administrative service fee shall only be imposed to
recoup expenditures made from the county general revenue fund to provide
administrative services to the county park fund or the county road and
bridge fund, or any specific purpose capital improvements fund authorized
pursuant to section 67.547, 67.550 or 67.700, RSMo, including, but
limited to, accounting, bookkeeping, legal services, auditing, investment
control, fiscal management, and revenue collection. Any administrative
service fee imposed under this section shall be imposed at a rate which
will only generate revenue sufficient to recoup actual expenditures made
from the general revenue fund of the county to provide administrative
services to the fund against which such service fee is imposed, including
both direct and indirect expenditures as determined by an independent
audit; provided, that no administrative service fee shall exceed three
percent of the total budget of the fund on which such fee is imposed,
except in any county of the third classification, in which no
administrative service fee shall exceed five percent of the total budget
of the fund on which such fee is imposed. (L. 1983 H.B. 269 & 514 § 11,
A.L. 1997 H.B. 659, A.L. 2004 H.B. 795, et al.)

Sections 50.525 to 50.745 may be cited as "The County Budget
Law". (L. 1959 S.B. 64, A.L. 1965 p. 155)

As used in sections 50.525 to 50.745, "revenue" means the
ordinary or general revenue to be used for the current expenses of the
county regardless of the source from which it is derived. (RSMo 1939 §
10910, A.L. 1945 p. 610, A.L. 1959 S.B. 64 § 50.530, A.L. 1965 p. 155)

As used in sections 50.530 to 50.745:

(1) "Accounting officer" means county auditor in counties of the first
and second classifications and the county clerks in counties of the third
and fourth classifications;

(2) "Budget officer" means such person, as may, from time to time, be
appointed by the county commission of counties of the first
classification except in counties of the first classification with a
population of less than one hundred thousand inhabitants according to the
official United States Census of 1970 the county auditor shall be the
chief budget officer, the presiding commissioner of the county commission
in counties of the second classification, unless the county commission
designates the county clerk as budget officer, and the county clerk in
counties of the third and fourth classification. Notwithstanding the
provisions of this subdivision to the contrary, in any county of the
first classification with more than eighty-two thousand but fewer than
eighty-two thousand one hundred inhabitants, the presiding commissioner
shall be the budget officer unless the county commission designates the
county clerk as the budget officer. (L. 1945 p. 611 § 10919a, A. 1949
H.B. 2007, A.L. 1959 S.B. 64, A.L. 1965 p. 155, A.L. 1980 S.B. 803, A.L.
2005 H.B. 58 merged with S.B. 210)

1. Notwithstanding the provisions of sections 50.525 to 50.745,
the fee collected pursuant to subsections 10 and 11 of section 571.101,
RSMo, shall be deposited by the county treasurer into a separate
interest-bearing fund to be known as the "County Sheriff's Revolving
Fund" to be expended at the direction of the county or city sheriff or
his or her designee as provided in this section.

2. No prior approval of the expenditures from this fund shall be required
by the governing body of the county or city not within a county, nor
shall any prior audit or encumbrance of the fund be required before any
expenditure is made by the sheriff from this fund. This fund shall only
be used by law enforcement agencies for the purchase of equipment, to
provide training, and to make necessary expenditures to process
applications for concealed carry endorsements or renewals, including but
not limited to the purchase of equipment, training, fingerprinting and
background checks, employment of additional personnel, and any
expenditure necessitated by an action under section 571.114 or 571.117,
RSMo. If the moneys collected and deposited into this fund are not
totally expended annually, then the unexpended balance shall remain in
said fund and the balance shall be kept in said fund to accumulate from
year to year. This fund may be audited by the state auditor's office or
the appropriate auditing agency.

3. Notwithstanding any provision of this section to the contrary, the
sheriff of every county, regardless of classification, is authorized to
pay, from the sheriff's revolving fund, all reasonable and necessary
costs and expenses for activities or services occasioned by compliance
with sections 571.101 to 571.121, RSMo. Such was the intent of the
general assembly in original enactment of this section and sections
571.101 to 571.121, RSMo, and it is made express by this section in light
of the decision in Brooks v. State of Missouri, (Mo. Sup. Ct. February
26, 2004). The application and renewal fees to be charged pursuant to
section 571.101, RSMo, shall be based on the sheriff's good faith
estimate, made during regular budgeting cycles, of the actual costs and
expenses to be incurred by reason of compliance with sections 571.101 to
571.121, RSMo. If the maximum fee permitted by section 571.101, RSMo, is
inadequate to cover the actual reasonable and necessary expenses in a
given year, and there are not sufficient accumulated unexpended funds in
the revolving fund, a sheriff may present specific and verified evidence
of the unreimbursed expenses to the office of administration, which upon
certification by the attorney general shall reimburse such sheriff for
those expenses from an appropriation made for that purpose.

4. If pursuant to subsection 12 of section 571.101, RSMo, the sheriff of
a county of the first classification designates one or more chiefs of
police of any town, city, or municipality within such county to accept
and process applications for certificates of qualification to obtain a
concealed carry endorsement, then that sheriff shall reimburse such
chiefs of police, out of the moneys deposited into this fund, for any
reasonable expenses related to accepting and processing such
applications. (L. 2003 H.B. 349, et al., A.L. 2005 H.B. 365)

Effective 7-12-05

1. On or before September first of each year in counties of class
one, and on or before December first in counties of class two, and on or
before the fifteenth day of January in counties of classes three and
four, each department, office, institution, commission, or court of the
county receiving its revenues in whole or in part from the county shall
prepare and submit to the budget officer estimates of its requirements
for expenditures and its estimated revenues for the next budget year
compared with the corresponding figures for the last completed fiscal
year and estimated figures for the current fiscal year. The expenditure
estimates shall be classified to set forth the data by funds,
organization units, character and objects of expenditure; the
organization units may be subclassified by functions and activities, if
so directed by the budget officer. The estimates shall be accompanied by
work programs showing the work planned to be done and the estimated cost
thereof classified according to funds, organization units, character and
objects of expenditure. The estimate of revenue shall be prepared by the
accounting officer and shall be classified to show the receipts by funds,
organization units and sources. The budget officer may cause estimate
forms to be prepared and sent to the departments, offices, institutions,
commissions and courts, or may direct the accounting officer to do so,
and may direct that the estimates be returned to the accounting officer
for tabulation. If any department, office, institution, commission or
court fails to return its estimates by September tenth in counties of
class one, or by December first in counties of class two, or by January
fifteenth in counties of classes three and four, the budget officer shall
make the estimates and his estimates shall be considered as the estimates
of the department, office, institution, commission or court. All boards
and commissions responsible for the expenditure of funds derived from
countywide levies, including, but not limited to, library, hospital,
health units and similar political subdivisions, shall file with the
budget officer a copy of their final budget for the following year prior
to the time the budget officer must submit the comprehensive budget to
the county commission for inclusion by the budget officer with the
consolidated county budget for the budget year.

2. The budget officer shall review the estimates, altering, revising,
increasing or decreasing the items as he deems necessary in view of the
needs of the various spending agencies and the probable income for the
year.

3. The budget officer may direct any officer to appear and explain his
estimates or to present additional information.

4. The budget officer shall then prepare the budget document in the form
prescribed by section 50.550, and transmit it to the county commission
not later than November fifteenth in counties of class one, December
fifteenth in counties of class two, February first in counties of classes
three and four. The budget officer shall recommend and the county
commission shall fix all salaries of employees, other than those
established by law, except that no salary for any position shall be fixed
at a rate above that fixed by law for the position. The budget officer
shall provide in his recommendations, and the county commission shall
provide in its appropriation order, that an amount equal to not less than
three percent of the total estimated general fund revenues shall be
appropriated each year as an emergency fund. At any time during the year
the county commission in counties of class one may make transfers from
the emergency fund to any other appropriation, and in counties of classes
two, three and four the county commission may make these transfers on
recommendation of the budget officer; but the transfers in all classes
shall be made only for unforeseen emergencies and only on unanimous vote
of the county commission

5. (1) The budget officer or the county commission, in counties of class
one, shall hold public hearings before the preparation and adoption of
the budget document. Whenever the budget officer recommends any decrease
or reduction in the estimate of any department, officer, commission or
other agency of the county, he shall give special notice to the officer
or agency of the decrease or reduction and the officer or agency is
entitled to be heard thereon by the county commission.

(2) The budget officer, in counties of class two, shall hold public
hearings before preparation of the budget document or before submission
to the county commission.

(3) The budget officer, in counties of classes three and four, shall hold
a public hearing, in the presence of the county commission, before
preparation of the budget document.

(4) In all classes of counties, all estimates, work programs and other
budget information shall be open to public inspection at any time. (L.
1945 p. 611 § 10921b, A.L. 1957 p. 348, A.L. 1959 S.B. 64, A.L. 1965 p.
155)

CROSS REFERENCE: County auditor to furnish budget officer a statement of
estimated revenues and an itemized list of expenditures for previous
fiscal year, RSMo 55.161

1. The annual budget shall present a complete financial plan for
the ensuing budget year. It shall set forth all proposed expenditures for
the administration, operation and maintenance of all offices,
departments, commissions, courts and institutions; the actual or
estimated operating deficits or surpluses from prior years; all interest
and debt redemption charges during the year and expenditures for capital
projects.

2. The budget shall contain adequate provisions for the expenditures
necessary for the care of insane pauper patients in state hospitals, for
the cost of holding elections and for the costs of holding circuit court
in the county that are chargeable against the county, for the repair and
upkeep of bridges other than on state highways and not in any special
road district, and for the salaries, office expenses and deputy and
clerical hire of all county officers and agencies.

3. In addition, the budget shall set forth in detail the anticipated
income and other means of financing the proposed expenditures.

4. All receipts of the county for operation and maintenance shall be
credited to the general fund, and all expenditures for these purposes
shall be charged to this fund; except, that receipts from the special tax
levy for roads and bridges shall be kept in a special fund and
expenditures for roads and bridges may be charged to the special fund.

5. All receipts from the sale of bonds for any purpose shall be credited
to the bond fund created for the purpose, and all expenditures for this
purpose shall be charged to the fund. All receipts for the retirement of
any bond issue shall be credited to a retirement fund for the issue, and
all payments to retire the issue shall be charged to the fund. All
receipts for interest on outstanding bonds and all premiums and accrued
interest on bonds sold shall be credited to the interest fund, and all
payments of interest on the bonds shall be charged to the interest fund.

6. Subject to the provisions of section 50.565 the county commission may
create a fund to be known as "The County Law Enforcement Restitution
Fund".

7. The county commission may create other funds as are necessary from
time to time. (RSMo 1939 § 10923, A.L. 1945 p. 603; A.L. 1945 p. 611 §
10921a; A.L. 1959 S.B. 64, A.L. 2004 H.B. 1055)

1. A county commission may establish by ordinance or order a fund
whose proceeds may be expended only for the purposes provided for in
subsection 3 of this section. The fund shall be designated as a county
law enforcement restitution fund and shall be under the supervision of a
board of trustees consisting of two citizens of the county appointed by
the presiding commissioner of the county, two citizens of the county
appointed by the sheriff of the county, and one citizen of the county
appointed by the county coroner or medical examiner. The citizens so
appointed shall not be current or former employees of the sheriff's
department, the office of the prosecuting attorney for the county, or the
county treasurer's office. If a county does not have a coroner or medical
examiner, the county treasurer shall appoint one citizen to the board of
trustees.

2. Money from the county law enforcement restitution fund shall only be
expended upon the approval of a majority of the members of the county law
enforcement restitution fund's board of trustees and only for the
purposes provided for by subsection 3 of this section.

3. Money from the county law enforcement restitution fund shall only be
expended for the following purposes:

(1) Narcotics investigation, prevention, and intervention;

(2) Purchase of law enforcement-related equipment and supplies for the
sheriff's office;

(3) Matching funds for federal or state law enforcement grants;

(4) Funding for the reporting of all state and federal crime statistics
or information; and

(5) Any law enforcement-related expense, including those of the
prosecuting attorney, approved by the board of trustees for the county
law enforcement restitution fund that is reasonably related to
investigation, charging, preparation, trial, and disposition of criminal
cases before the courts of the state of Missouri.

4. The county commission may not reduce any law enforcement agency's
budget as a result of funds the law enforcement agency receives from the
county law enforcement restitution fund. The restitution fund is to be
used only as a supplement to the law enforcement agency's funding
received from other county, state, or federal funds.

5. County law enforcement restitution funds shall be audited as are all
other county funds.

6. No court may order the assessment and payment authorized by this
section if the plea of guilty or the finding of guilt is to the charge of
speeding, careless and imprudent driving, any charge of violating a
traffic control signal or sign, or any charge which is a class C
misdemeanor or an infraction. No assessment and payment ordered pursuant
to this section may exceed three hundred dollars for any charged offense.
(L. 2004 H.B. 1055)

The budget document shall include the following:

(1) A budget message outlining the fiscal policy of the government for
the budget year and describing the important features of the budget plan,
giving a general budget summary setting forth the aggregate figures of
the budget in a manner to show the balanced relations between total
proposed expenditures and total expected income and other means of
financing the budget compared with the corresponding figures for the last
completed fiscal year and the current fiscal year, and including
explanatory schedules classifying expenditures by organization units,
objects and funds, and income by organization units, sources and funds;

(2) The detailed budget estimates, as provided for in section 50.550,
showing the recommendations of the budget officer compared with the
figures for the last completed fiscal year and the estimates for the
current fiscal year;

(3) Complete drafts of appropriation and revenue orders to put the budget
into effect if approved by the county commission. The appropriation order
shall be drawn in a form to authorize appropriations for expenditures
classified only as to the various spending agencies and the principal
subdivisions thereof and as to principal items of expenditure within the
subdivisions. Appropriations for the acquisition of property and for
expenditures from bond funds shall be in the detail the budget officer
determines. (RSMo 1939 § 10925, A.L. 1945 p. 603, A.L. 1959 S.B. 64)

The budget document shall be presented to the county commission
in typewritten or in printed form. Copies shall be available for public
distribution. The county commission shall hold at least one public
hearing on the proposed budget before final action is taken. At least
five days' notice of the hearing shall be given and the hearing shall not
be held within ten days after the budget document is made available to
the public. (RSMo 1939 § 10926, A.L. 1945 p. 603, A.L. 1959 S.B. 64)

After the budget hearings, the county commission may revise,
alter, increase or decrease the items contained in the budget and may
eliminate any item or add new items. If it increases the total proposed
expenditures from any fund so that the total proposed expenditures exceed
the total estimated income, it shall also make provision for the
necessary additional income so that the budget as adopted shall provide
revenue at least equal to expenditures for each fund. Any cash surplus at
the end of any fiscal year shall be carried forward and merged with the
revenues of the succeeding year. Payment of any legal unpaid obligations
of any prior year, however, shall be a first charge in the budget against
the revenues of the budget year. Except as herein provided, the budget
shall be adopted and the appropriation order finally made at least ten
days after the beginning of the fiscal year. At the same time, the county
commission shall tentatively fix the tax rate necessary to finance and
balance the budget. At the same time, also, a statement shall be prepared
and made public showing the changes made by the county commission in the
budget. The final tax rate need not be fixed until final action by the
state tax commission on the assessment made by the county assessor. In
any year in which the terms of any of the commissioners of the county
commission in counties of classes one and two expire, the budget shall be
approved and the appropriation order made by the new commission within
thirty days after the beginning of the fiscal year. (RSMo 1939 § 10927,
A.L. 1945 p. 603, A.L. 1959 S.B. 64, A.L. 1965 p. 155)

If at the termination of any fiscal year in counties of classes
one and two the appropriations necessary for the support of the
government for the ensuing year have not been made, the several amounts
appropriated in the last annual appropriation order for the objects and
purposes therein specified, so far as they relate to operation and
maintenance expenses, are deemed to be reappropriated for the several
objects and purposes specified in the appropriation order; and until the
county commission acts, the accounting officer shall authorize
expenditures and draw warrants in payment thereof, and the warrants shall
be countersigned and paid for the support of the government on the basis
of the appropriation for the preceding fiscal year. (RSMo 1939 § 10928,
A.L. 1945 p. 603, A.L. 1959 S.B. 64, A.L. 1965 p. 155)

Any county may amend the annual budget during any fiscal year in
which the county receives additional funds, and such amount or source,
including but not limited to, federal or state grants or private
donations, could not be estimated when the budget was adopted. The county
shall follow the same procedures as required in sections 50.525 to 50.745
for adoption of the annual budget to amend its budget during a fiscal
year. (L. 1995 H.B. 274 & 268 merged with S.B. 352)

The county commission may authorize the transfer within the same
fund of any unencumbered appropriation balance or any portion thereof
from one spending agency under its jurisdiction to another; but this
action shall be taken only on the recommendation of the budget officer
and only during the last two months of the fiscal year, except that
transfers from the emergency fund may be made at any time in the manner
herein provided. (RSMo 1939 § 10929, A.L. 1945 p. 603, A.L. 1959 S.B. 64)

1. Except as otherwise provided in this section, all offices,
departments, courts, institutions, commissions or other agencies spending
moneys of the county shall perform the duties and observe the
restrictions set forth in sections 50.540 to 50.630 relating to budget
procedure and appropriations. The estimates of the circuit court,
including all activities thereof and of the circuit clerk, shall be
transmitted to the budget officer by the circuit clerk. The estimates of
the circuit clerk shall bear the approval of the circuit court. The
budget officer or the county commission shall not change the estimates of
the circuit court or of the circuit clerk without the consent of the
circuit court or the circuit clerk, respectively, but shall appropriate
in the appropriation order the amounts estimated as originally submitted
or as changed, with their consent.

2. If the county governing body deems the estimates of the circuit court
to be unreasonable, the governing body may file a petition for review
with the judicial finance commission on a form provided by the judicial
finance commission after the estimates are included in the county budget.
An amount equal to the difference between the estimates of the circuit
court and the amounts deemed appropriate by the governing body shall be
placed in a separate escrow account, and shall not be appropriated and
expended until a final determination is made by the judicial finance
commission under this subsection. The form provided by the judicial
finance commission shall include an opportunity for the governing body
and the circuit court to state their positions in a summary fashion. If a
petition for review is filed, the circuit court shall have the burden of
convincing the judicial finance commission that the amount estimated by
it and included in the budget is reasonable. In determining if the
circuit court estimate is reasonable, the judicial finance commission
shall consider the expenditures necessary to support the circuit court in
relation to the expenditures necessary for the administration of all
other county functions, the actual or estimated operating deficit or
surplus from prior years, all interest and debt redemption charges, all
capital projects expenditures, and the total estimated available revenues
from all sources available for financing the proposed expenditures. In
determining the reasonableness of any budget estimate involving
compensation, the judicial finance commission shall also consider
compensation for county employees with similar duties, length of service
and educational qualifications. The judicial finance commission shall
immediately order a settlement conference to determine if the matter can
be resolved before ordering briefs and oral argument. The judicial
finance commission, to the maximum extent practicable, shall resolve the
dispute prior to the beginning of the fiscal year in question, however,
if the dispute is submitted within ninety days of the end of the fiscal
year, the commission shall resolve the dispute within ninety days of the
beginning of the subsequent fiscal year. The county governing body may
file and prosecute a petition for review without representation by
counsel. (RSMo 1939 § 10931, A.L. 1945 p. 603, A.L. 1959 S.B. 64, A.L.
1961 p. 463, A.L. 1982 S.B. 497, A.L. 1986 H.B. 1554 Revision, A.L. 1995
H.B. 274 & 268 merged with S.B. 352, A.L. 2003 H.B. 613 merged with S.B.
465)

(1967) This section applies to St. Louis County. State v. St. Louis
County (Mo.), 421 S.W.2d 249.

(1979) Funding in juvenile court for treatment program that began with
funding grants from the Federal Government can be deleted from the budget
of the juvenile court since the expenditures were not fixed by statute,
absolutely reposed in discretion of juvenile court, or without which
juvenile court would be unable to perform its function. In re 1979 Budget
of Juvenile Court of St. Louis County (Mo.), 590 S.W.2d 900.

1. The estimates of the circuit court referred to in section
50.640 which are to be included within the county budget by the budget
officers and the county commissions without change shall include those
categories of expenditures to support the operations of the circuit court
which are attributable to the business of the circuit judges, associate
circuit judges and the staffs serving such judges. Such estimates shall
also include those categories of expenditures to support the operations
of all juvenile officers and other juvenile court personnel within the
circuit that are funded, in whole or in part, by the county.

2. Nothing contained in section 50.640 shall be construed as providing
for the budgeting of county funds to fund the operation of municipal
divisions of the circuit court. (L. 1978 H.B. 1634, A.L. 1995 H.B. 274 &
268 merged with S.B. 352)

(1982) Circuit judges do not have the authority to fix the salaries of
deputy recorders of deeds in those counties where the offices of circuit
clerk and recorder of deeds are combined, and such deputy recorders also
act as deputy circuit clerks. State ex inf. Dietrich ex rel. Turpin v.
Rush (Mo. banc), 636 S.W.2d 51.

1. The presiding judge of each circuit court, or the presiding
judge's designee, shall, not later than fifteen days prior to filing the
budget estimates with the county budget officer as required by section
50.640, meet with the county commission and budget officer of each county
or their respective designees, and confer and discuss with them the
circuit court's estimates of its requirements for expenditures and its
estimates of its revenues for the next budget year. After the presiding
judge and county commissions or their representatives have met, conferred
and discussed the estimates, the estimates of the circuit court shall be
transmitted to the budget officer of each county in the same manner as
provided by section 50.640.

2. In all respects other than as provided in subsection 1 of this
section, the budget of the circuit court shall follow the same course and
be subject to the same rights, obligations and processes as otherwise
provided by law. (L. 1995 H.B. 274 & 268 merged with S.B. 352)

CROSS REFERENCES: Circuit clerk, St. Louis City, budget estimate
procedure, RSMo 478.428 Circuit court judge, St. Louis City, budget
estimate procedure, RSMo 478.428

The accounting officer is personally liable on his bond for the
amount of any obligation incurred by his erroneous certification as to
the sufficiency of an appropriation or of a cash balance, or for any
warrant drawn when there is not a sufficient amount unencumbered in the
appropriation or a sufficient unencumbered cash balance in the fund to
pay the warrant, or for the payment of any amount not legally owed by the
county. Any officer purchasing any supplies, materials or equipment is
liable personally and on his bond for the amount of any obligation he
incurs against the county without first securing the proper certificate
from the accounting officer. The other officers, as the county commission
requires, shall each give surety bond in an amount fixed by order of the
county commission for the faithful performance of his duties and for a
correct accounting for all moneys and other property in his custody. The
sufficiency of the sureties shall be approved by the county commission.
Any premium on the bonds shall be paid by the county. (RSMo 1939 § 10933,
A.L. 1945 p. 603, A.L. 1959 S.B. 64)

All contracts shall be executed in the name of the county, or in
the name of a township in a county with a township form of government, by
the head of the department or officer concerned, except contracts for the
purchase of supplies, materials, equipment or services other than
personal made by the officer in charge of purchasing in any county or
township having the officer. No contract or order imposing any financial
obligation on the county or township is binding on the county or township
unless it is in writing and unless there is a balance otherwise
unencumbered to the credit of the appropriation to which it is to be
charged and a cash balance otherwise unencumbered in the treasury to the
credit of the fund from which payment is to be made, each sufficient to
meet the obligation incurred and unless the contract or order bears the
certification of the accounting officer so stating; except that in case
of any contract for public works or buildings to be paid for from bond
funds or from taxes levied for the purpose it is sufficient for the
accounting officer to certify that the bonds or taxes have been
authorized by vote of the people and that there is a sufficient
unencumbered amount of the bonds yet to be sold or of the taxes levied
and yet to be collected to meet the obligation in case there is not a
sufficient unencumbered cash balance in the treasury. All contracts and
purchases shall be let to the lowest and best bidder after due
opportunity for competition, including advertising the proposed letting
in a newspaper in the county or township with a circulation of at least
five hundred copies per issue, if there is one, except that the
advertising is not required in case of contracts or purchases involving
an expenditure of less than four thousand five hundred dollars. It is not
necessary to obtain bids on any purchase in the amount of four thousand
five hundred dollars or less made from any one person, firm or
corporation during any period of ninety days. All bids for any contract
or purchase may be rejected and new bids advertised for. Contracts which
provide that the person contracting with the county or township shall,
during the term of the contract, furnish to the county or township at the
price therein specified the supplies, materials, equipment or services
other than personal therein described, in the quantities required, and
from time to time as ordered by the officer in charge of purchasing
during the term of the contract, need not bear the certification of the
accounting officer, as herein provided; but all orders for supplies,
materials, equipment or services other than personal shall bear the
certification. In case of such contract, no financial obligation accrues
against the county or township until the supplies, materials, equipment
or services other than personal are so ordered and the certificate
furnished. (RSMo 1939 § 10932, A.L. 1945 p. 603, A.L. 1957 p. 327, A.L.
1959 S.B. 64, A.L. 1982 S.B. 691, A.L. 1995 H.B. 622, A.L. 1998 S.B. 917,
A.L. 1999 S.B. 220)

(1954) Board of election commissioners in first class county was
authorized to designate the type of voting machines to be purchased and
county council had no discretion but to purchase the machines so
designated. State ex rel. Cole v. Mathews (Mo.), 274 S.W.2d 286.

(1956) In quo warranto proceeding to have two county court judges ousted
from office for willful and fraudulent violations of official duties, the
court refused to interpret this section as requiring publication of
detailed specifications in connection with requests for bids for county
purchases. State on Inf. of Connett v. Madget (Mo.), 297 S.W.2d 417.

(1957) Contract by assessor engaging firms of experts to evaluate
property in county held for services of noncompetitive nature and,
therefore not required to be let after advertisement. Hellman v. St.
Louis County (Mo.), 302 S.W.2d 911.

1. It is hereby made the first duty of the county commission in
counties of classes three and four at its regular January term to go over
the estimates and revise and amend the same in such way as to promote
efficiency and economy in county government. The commission may alter or
change any estimate as public interest may require and to balance the
budget, first giving the person preparing supporting data an opportunity
to be heard. After the county commission shall have revised the estimate
it shall be the duty of the clerk of said commission forthwith to enter
such revised estimate on the record of the said commission and the
commission shall forthwith enter thereon its approval.

2. The county clerk shall within five days after the date of approval of
such budget estimate file a certified copy thereof with the county
treasurer, taking a receipt therefor, and he shall also forward a
certified copy thereof to the state auditor by registered mail. The
county treasurer shall not pay nor enter protest on any warrant except
payroll for the current year until such budget estimate shall have been
so filed. If any county treasurer shall pay or enter for protest any
warrant except payroll before the budget estimate shall have been filed,
as by sections 50.525 to 50.745 provided, the county treasurer shall be
liable on the official bond for such act. Immediately upon receipt of the
estimated budget the state auditor shall send to the county clerk the
receipt therefor by registered mail.

3. Any order of the county commission of any county authorizing or
directing the issuance of any warrant contrary to any provision of this
law shall be void and of no binding force or effect; and any county
clerk, county treasurer, or other officer participating in the issuance
or payment of any such warrant shall be liable therefor upon the official
bond. (RSMo 1939 § 10917, A.L. 1965 p. 155, A.L. 2004 H.B. 795, et al.)

The state auditor shall develop or approve adequate forms which
will be used by counties of the third or fourth class in compliance with
sections 50.525 to 50.745. The state auditor is authorized to appoint
committees of county commissioners and clerks to assist in developing
such forms. (L. 1965 p. 155)

Every county officer, agent or any governing body of any county
in this state authorized to make purchases for use of their county shall
purchase and use only those materials, products, supplies, provisions and
other needed articles produced, manufactured, compounded, made or grown
within the state of Missouri, when they are found in marketable
quantities in the state and are of a quality suited to the purpose
intended, and can be secured without additional cost over foreign
products or products of other states; provided, however, that quality and
fitness of articles shall be considered in purchasing or letting
contracts for articles herein mentioned. (RSMo 1939 § 14616, A. 1949 H.B.
2007)

Prior revision: 1929 § 13320

The county commission of any county may by order of the
commission appoint some suitable person to the position of county
purchasing agent. The purchasing agent shall serve at the pleasure of the
county commission, and at such compensation as is determined by the
commission. The county commission may appoint assistants for the
purchasing agent and may fix their compensation. (L. 1955 p. 365 § 1,
A.L. 1973 H.B. 628, A.L. 1995 H.B. 274 & 268)

All county officers, officials or employees shall make known to
the county purchasing agent, if one is appointed as herein provided, any
and all requirements that may exist for the purchase of any and all
articles needed for the proper conduct or duties of their office or
position, and it shall be the duty of such purchasing agent, under the
direction of the county commission, to investigate and determine if such
article or articles are necessary and actually required for the proper
conduct of the official business of the county. (L. 1955 p. 365 § 2, A.L.
1973 H.B. 628)

1. It shall be the duty of the county purchasing agent, if one is
appointed, to purchase all supplies of whatever kind or nature necessary
for the conduct of the business of the county in all its departments; and
the county shall not be liable for any debts except upon the written
order of such purchasing agent, who shall make purchases only from those
offering the lowest price, quality considered, and the purchasing agent
is not authorized to purchase supplies of higher quality or price than is
reasonably required for the purpose to which they are to be applied.

2. The purchasing agent may reject any or all bids for the sale of
articles and supplies for the use of the county. (L. 1955 p. 365 § 3,
A.L. 1973 H.B. 628)

1. It shall be the duty of the commissioners of the county
commission in all counties of the second class, and in all counties of
the first class not having a charter form of government, if there is no
purchasing agent appointed pursuant to section 50.753, on or before the
first day of February of each year, to estimate the kind and quantity of
supplies, including any advertising or printing which the county may be
required to do, required by law to be paid for out of the county funds,
which will be necessary for the use of the several officers of such
county for the following year, and to advertise for sealed bids and
contract with the lowest and best bidder for such supplies. Before
letting any such contract or contracts the commission shall cause notice
that it will receive sealed bids for such supplies to be given by
advertisement in some newspaper of general circulation published in the
county, such notice to be published once per week for three consecutive
weeks, the last insertion of which shall not be less than ten days before
the date in said advertisement fixed for the letting of such contract or
contracts, which shall be let on the first Monday in March, or on such
other day and date as the commission may fix between the first Monday of
March and the first Saturday after the second Monday in March next
following the publication of such notice; except that if by the nature or
quantity of any article or thing needed for any county officer in any
county of this state to which sections 50.760 to 50.790 apply, the same
may not be included in such contract at a saving to such county, then
such article or thing may be purchased for such officer upon an order of
the county commission first being made and entered as provided in
sections 50.760 to 50.790; and except further, that if any supplies not
included in such contract are required by any such officer or if the
supplies included in such contract are exhausted then such article or
thing may be purchased for such officer upon order of the county
commission first being made and entered of record as provided in sections
50.760 to 50.790.

2. The county commission may authorize the purchase of supplies, not
including for contractual services, at any public auction held.

3. No contract for a purchase under this section shall arise until the
commission has approved a purchase order for the supplies for which the
bids were advertised and submitted under this section. (RSMo 1939 § 2513,
A.L. 1945 p. 832, A.L. 1973 H.B. 628, A.L. 2005 H.B. 58)

The word "supplies", as used in sections 50.760 to 50.790, means
materials, equipment, contractual services, and shall be held and
construed to include every article or thing, excluding utility services
regulated under chapters 392 and 393, RSMo, for which payment may by law
be required to be made by the county, and including advertising and
printing required to be done by the county. The term "purchase" includes
the rental or leasing of any equipment, articles, or things. (RSMo 1939 §
2514, A.L. 2005 H.B. 58)

1. It shall hereafter be unlawful for any county or township
officer in any county to which sections 50.760 to 50.790 apply to
purchase any supplies not contracted for as provided in sections 50.760
to 50.790 for the officer's official use and for which payment is by law
required to be made by the county unless the officer shall first apply to
and obtain from the county commission an order in writing and under the
official seal of the commission for the purchase of such supplies, and in
all cases where the supplies requested by such officer have been
contracted for by the county commission as provided in sections 50.760 to
50.790, the order shall be in the form of a requisition by said officer
addressed to the person, firm, company or corporation with whom or which
the county commission has made a contract for such supplies, and
presented to the county commission for approval or disapproval; and
unless approval be given such requisition shall not be filled and any
such requisition filled without such approval shall not be paid for out
of county funds. The county shall not be liable for any debts for
supplies except debts contracted as provided in sections 50.760 to
50.790. The best price and the quality of supplies shall be considered
and supplies of a higher price or quality than is reasonably required for
the purposes to which they are to be applied shall not be purchased or
contracted for. Preference to merchants and dealers within their counties
may be given by such commissioners, provided the price offered is not
above that offered elsewhere.

2. The county commission may waive the requirement of competitive bids or
proposals for supplies when the county commission has determined that
there exists a threat to life, property, public health, or public safety
or when immediate expenditure is necessary for repairs to county property
in order to protect against further loss of, or damage to, county
property, to prevent or minimize serious disruption in county services or
to ensure the integrity of county records. Emergency procurements shall
be made with as much competition as is practicable under the
circumstances. After an emergency procurement is made by the county
commission, the nature of the emergency and the vote approving the
procurement shall be noted in the minutes of the next regularly scheduled
meeting. (RSMo 1939 § 2515, A.L. 2005 H.B. 58)

1. The county commission may waive the requirement of competitive
bids or proposals for supplies when the commission has determined in
writing and entered into the commission minutes that there is only a
single feasible source for the supplies. Immediately upon discovering
that other feasible sources exist, the commission shall rescind the
waiver and proceed to procure the supplies through the competitive
processes as described in this chapter. A single feasible source exists
when:

(1) Supplies are proprietary and only available from the manufacturer or
a single distributor; or

(2) Based on past procurement experience, it is determined that only one
distributor services the region in which the supplies are needed; or

(3) Supplies are available at a discount from a single distributor for a
limited period of time.

2. On any single feasible source purchase where the estimated expenditure
is three thousand dollars or over, the commission shall post notice of
the proposed purchase. Where the estimated expenditure is five thousand
dollars or over, the commission shall also advertise the commission's
intent to make such purchase in at least one daily and one weekly
newspaper of general circulation in such places as are most likely to
reach prospective bidders or offerors and may provide such information
through an electronic medium available to the general public at least ten
days before the contract is to be let. (L. 2005 H.B. 58)

The county commission may, when in the commission's best judgment
it is in the best interests of the county, delegate the commission's
procurement authority under this chapter to an individual county
department; provided, however, that each instance of single feasible
source purchasing authority in excess of five thousand dollars under
section 50.783 shall be specifically delegated by the commission. The
delegation may allow county departments to negotiate the purchase of
services for patients, residents, or clients with funds appropriated for
this purpose. In accepting this delegated authority the department
acknowledges its ability to, and agrees to, fulfill all of the
requirements of this chapter in making purchases and entering into
contracts and keeping records. No claim for payment based upon any
purchase under this section shall be certified by the commission unless
accompanied by such documentation of compliance with the provisions of
this chapter as the commission may require. Any department that fails to
fulfill all such requirements may have its delegated authority rescinded
by the commission. A full and detailed listing of vendors, supplies
purchased, and warrants issued for single or multiple source payments
shall be retained by the custodian of records. (L. 2005 H.B. 58)

It shall hereafter be unlawful for the commissioners of the
county commission of any county of this state to which sections 50.760 to
50.790 apply to draw, or authorize the drawing of, any check or county
warrant, or other order for the payment of money for any supplies for any
county officer for which an order or requisition has not first been
obtained as in sections 50.760 to 50.790 required. Whosoever shall
violate the provisions of this law shall be deemed guilty of a
misdemeanor and upon conviction thereof shall be punished by a fine of
not less than fifty dollars nor more than one thousand dollars, or by
imprisonment in the county jail for a term of not less than thirty days
nor more than one year, or by both such fine and imprisonment; provided,
that if any such commissioner shall be absent at the time, or shall cause
his protest against such action to be entered in the minutes of the
commission, when any violation of this law is ordered by the other
commissioners of such commission, he shall not be deemed to have violated
the provisions of this law. (RSMo 1939 § 2516)

1. On or before the first Monday in March of each year, the
county commission of each county of the second, third, or fourth class
shall prepare and publish in some newspaper as provided for in section
493.050, RSMo, if there is one, and if not by notices posted in at least
ten places in the county, a detailed financial statement of the county
for the year ending December thirty-first, preceding.

2. The statement shall show the bonded debt of the county, if any, kind
of bonds, date of maturity, interest rate, rate of taxation levied for
interest and sinking fund and authority for the levy, the total amount of
interest and sinking fund that has been collected and interest and
sinking fund on hand in cash.

3. The statement shall also show separately the total amount of the
county and township school funds on hand and loaned out, the amount of
penalties, fines, levies, utilities, forfeitures, and any other taxes
collected and disbursed or expended during the year and turned into the
permanent school fund, the name of each person who has a loan from the
permanent school fund, whether county or township, the amount of the
loan, date loan was made and date of maturity, description of the
security for the loan, amount, if any, of delinquent interest on each
loan.

4. The statement shall show the total valuation of the county for
purposes of taxation, the highest rate of taxation the constitution
permits the county commission to levy for purposes of county revenue, the
rate levied by the county commission for the year covered by the
statement, division of the rate levied among the several funds and total
amount of delinquent taxes for all years as of December thirty-first.

5. The statement shall show receipts or revenues into each and every fund
separately. Each fund shall show the beginning balance of each fund; each
source of revenue; the total amount received from each source of revenue;
the total amount available in each fund; the total amount of
disbursements or expenditures from each fund and the ending balance of
each fund as of December thirty-first. The total receipts or revenues for
the year into all funds shall be shown in the recapitulation. In counties
with the township form of government, each township shall be considered a
fund pursuant to this subsection.

6. Total disbursements or expenditures shall be shown for warrants issued
in each category contained in the forms developed or approved by the
state auditor pursuant to section 50.745. Total amount of warrants,
person or vendor to whom issued and purpose for which issued shall be
shown except as herein provided. Under a separate heading in each fund
the statements shall show what warrants are outstanding and unpaid for
the lack of funds on that date with appropriate balance or overdraft in
each fund as the case may be.

7. Warrants issued to pay for the service of election judges and clerks
of elections shall be in the following form:

Names of judges and clerks of elections at $....... per day (listing the
names run in and not listing each name by lines, and at the end of the
list of names giving the total of the amount of all the warrants issued
for such election services).

8. Warrants issued to pay for the service of jurors shall be in the
following form:

Names of jurors at $....... per day (listing the names run in and not
listing each name by lines, and at the end of the list of names giving
the total of the amount of all the warrants issued for such election
service).

9. Warrants to Internal Revenue Service for Social Security and
withholding taxes shall be brought into one call.

10. Warrants to the director of revenue of Missouri for withholding taxes
shall be brought into one call.

11. Warrants to the division of employment security shall be brought into
one call.

12. Warrants to Missouri local government employees' retirement system or
other retirement funds for each office shall be brought into one call.

13. Warrants for utilities such as gas, water, lights and power shall be
brought into one call except that the total shall be shown for each
vendor.

14. Warrants issued to each telephone company shall be brought into one
call for each office in the following form:

(Name of Telephone Company for .......... office and total amount of
warrants issued).

15. Warrants issued to the postmaster for postage shall be brought into
one call for each office in the following form:

(Postmaster for .......... office and total amount of warrants issued).

16. Disbursements or expenditures by road districts shall show the
warrants, if warrants have been issued in the same manner as provided for
in subsection 5 of this section. If money has been disbursed or expended
by overseers the financial statement shall show the total paid by the
overseer to each person for the year, and the purpose of each payment.
Receipts or revenues into the county distributive school fund shall be
listed in detail, disbursements or expenditures shall be listed and the
amount of each disbursement or expenditure. If any taxes have been levied
by virtue of section 12(a) of article X of the Constitution of Missouri
the financial statement shall contain the following:

By virtue and authority of the discretionary power conferred upon the
county commissions of the several counties of this state to levy a tax of
not to exceed 35 cents on the $100 assessed valuation the county
commission of ...... County did for the year covered by this report levy
a tax rate of ...... cents on the $100 assessed valuation which said tax
amounted to $...... and was disbursed or expended as follows: The
statement shall show how the money was disbursed or expended and if any
part of the sum has not been accounted for in detail under some previous
appropriate heading the portion not previously accounted for shall be
shown in detail.

17. At the end of the statement the person designated by the county
commission to prepare the financial statement herein required shall
append the following certificate:

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 have
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 every 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 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.

Date .....

Officer designated by county commission to prepare financial statement
required by section 50.800, RSMo. Or if no one has been designated said
statement having been prepared by the county clerk, signature shall be in
the following form:

Clerk of the county commission and ex officio officer designated to
prepare financial statement required by section 50.800, RSMo.

18. Any person falsely certifying to any fact covered by the certificate
is liable on his bond and upon conviction of falsely certifying to any
fact covered by the certificate is guilty of a misdemeanor and punishable
by a fine of not less than two hundred dollars or more than one thousand
dollars or by imprisonment in the county jail for not less than thirty
days nor more than six months or by both fine and imprisonment. Any
person charged with the responsibility of preparing the financial report
who willfully or knowingly makes a false report of any record, is, in
addition to the penalty otherwise provided for in this law, deemed guilty
of a felony and upon conviction shall be sentenced to the penitentiary
for not less than two years nor more than five years. (RSMo 1939 § 13827,
A. 1949 H.B. 2007, A.L. 1959 S.B. 64, A.L. 1969 H.B. 667, A.L. 1989 H.B.
294)

Prior revisions: 1929 § 12165; 1919 § 9563; 1909 § 3784

1. The statement shall be printed in not less than 8-point type,
but not more than the smallest point type over 8-point type available and
in the standard column width measure that will take the least space. The
publisher shall file two proofs of publication with the county commission
and the commission shall forward one proof to the state auditor and shall
file the other in the office of the commission. The county commission
shall not pay the publisher until proof of publication is filed with the
commission and shall not pay the person designated to prepare the
statement for the preparation of the copy for the statement until the
state auditor notifies the commission that proof of publication has been
received and that it complies with the requirements of this section.

2. The statement shall be spread on the record of the commission and for
this purpose the publisher shall be required to furnish the commission
with at least two copies of the statement that may be pasted on the
record. The publisher shall itemize the cost of publishing said statement
by column inch as properly chargeable to the several funds and shall
submit such costs for payment to the county commission. The county
commission shall pay out of each fund in the proportion that each item
bears to the total cost of publishing said statement and shall issue
warrants therefor; provided any part not properly chargeable to any
specific fund shall be paid from the county general revenue fund.

3. The state auditor shall notify the county treasurer immediately of the
receipt of the proof of publication of the statement. After the first of
April of each year the county treasurer shall not pay or enter for
protest any warrant for the pay of any commissioner of any county
commission until notice is received from the state auditor that the
required proof of publication has been filed. Any county treasurer paying
or entering for protest any warrant for any commissioner of the county
commission prior to the receipt of such notice from the state auditor
shall be liable on his official bond therefor.

4. The state auditor shall prepare sample forms for financial statements
and shall mail the same to the county clerks of the several counties in
this state. If the county commission employs any person other than a
bonded county officer to prepare the financial statement the county
commission shall require such person to give bond with good and
sufficient sureties in the penal sum of one thousand dollars for the
faithful performance of his duty. If any county officer or other person
employed to prepare the financial statement herein provided for shall
fail, neglect, or refuse to, in any manner, comply with the provisions of
this law he shall, in addition to other penalties herein provided, be
liable on his official bond for dereliction of duty. (RSMo 1939 § 13828,
A.L. 1969 p. 102, A.L. 1971 S.B. 165, A.L. 1989 H.B. 294)

1. On or before the first Monday in March of each year, the
county commission of each county of the first class not having a charter
form of government shall, with the assistance of the county clerk,
prepare and publish in some newspaper of general circulation published in
the county a financial statement of the county for the year ending the
preceding December thirty-first.

2. The financial statement shall show at least the following:

(1) A summary of the receipts of each fund of the county for the year;

(2) A summary of the disbursements and transfers of each fund of the
county for the year;

(3) A statement of the cash balance at the beginning and at the end of
the year for each fund of the county;

(4) A summary of delinquent taxes and other due bills for each fund of
the county;

(5) A summary of warrants of each fund of the county outstanding at the
end of the year;

(6) A statement of bonded indebtedness, if any, at the beginning and at
the end of the year for each fund of the county; and

(7) A statement of the tax levies of each fund of the county for the year.

3. The financial statement need not show specific disbursements, warrants
issued, or the names of specific payees, but every individual warrant,
voucher, receipt, court order and all other items, records, documents and
other information which are not specifically required to be retained by
the officer having initial charge thereof and which would be required to
be included in or to construct a financial statement in the form
prescribed for other counties by section 50.800 shall be filed on or
before the date of publication of the financial statement prescribed by
subsection 1 in the office of the county clerk, and the county clerk
shall preserve the same, and shall cause the same to be available for
inspection during normal business hours on the request of any person, for
a period of five years following the date of filing in his office, after
which five-year period these records may be disposed of according to law
unless they are the subject of a legal suit pending at the expiration of
that period.

4. At the end of the financial statement, each commissioner of the county
commission and the county clerk shall sign and append the following
certificate:

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, RSMo, for the year ending December 31, 19.., 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 ..... . Date ..... .................

.................

.................

Commissioners, County Commission

.................

County Clerk

5. Any person falsely certifying to any fact covered by the certificate
is liable on his bond and is guilty of a misdemeanor and, on conviction
thereof, shall be punished by a fine of not less than two hundred dollars
or more than one thousand dollars, or by confinement in the county jail
for a period of not less than thirty days nor more than six months, or by
both such fine and confinement. Any person charged with preparing the
financial report who willfully or knowingly makes a false report of any
record is, in addition to the penalties otherwise provided for in this
section, guilty of a felony, and upon conviction thereof shall be
sentenced to imprisonment by the division of corrections for a term of
not less than two years nor more than five years.

6. The provisions of sections 50.800 and 50.810 do not apply to counties
of the first class not having a charter form of government, except as
provided in subsection 3 of this section. (L. 1973 H.B. 669)

1. The statement required by section 50.815 shall be set in the
standard column width measure which will take the least space and the
publisher shall file two proofs of publication with the county commission
and the commission shall forward one proof to the state auditor and shall
file the other in the office of the commission. The county commission
shall not pay the publisher until proof of publication is filed with the
commission and the state auditor notifies the commission that proof of
publication has been received and that it complies with the requirements
of this section.

2. The statement shall be spread on the record of the commission and for
this purpose the publisher shall be required to furnish the commission
with at least two copies of the statement which may be pasted on the
record.

3. The state auditor shall notify the county treasurer immediately of the
receipt of the proof of publication of the statement. After the first day
of April of each year the county treasurer shall not pay or enter for
protest any warrant for the pay of any of the county commission until
notice is received from the state auditor that the required proof of
publication has been filed. Any county treasurer paying or entering for
protest any warrant for any commissioner of the county commission prior
to the receipt of such notice from the state auditor shall be liable
therefor on his official bond.

4. The state auditor shall prepare sample forms for financial statements
required by section 50.815 and shall mail the same to the county clerk of
each county of the first class not having a charter form of government in
this state, but 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 or by section 50.815. If any county officer fails, neglects,
or refuses to comply with the provisions of this section or section
50.815 he shall, in addition to other penalties provided by law, be
liable on his official bond for dereliction of duty. (L. 1973 H.B. 669)

The office of administration may reimburse counties, out of funds
appropriated by the general assembly, for expenses related to the
prosecution of crimes occurring within institutions under the supervision
and management of the department of corrections. Such expenses shall not
exceed fifty percent of expenses. The amount of reimbursement may be
based on the number of cases referred for prosecution, the number of
cases filed or the number of cases tried. (L. 1988 H.B. 1340 & 1348 § 10
subsec. 1)

In addition the office of administration may reimburse counties
of the third and fourth class, out of funds appropriated by the general
assembly, for expenses related to trial of capital cases. Such expenses
shall not exceed fifty percent of expenses. The amount of reimbursement
shall be for actual expenses incurred by the county for capital cases
tried. The reimbursement set forth under this section shall be limited to
counties which were at the time of the trial in a negative financial
situation and* to counties which would be placed in a negative financial
situation as a result of the trial. The county requesting reimbursement
under this section shall furnish the office of administration required
proof of the negative financial situation in order to avail itself of
this act. The request for funds under this section shall be included in
the appropriations request of the office of administration. (L. 1988 H.B.
1340 & 1348 § 10 subsec. 2)

*Word "and" does not appear in original rolls, an apparent typographical
error.

As used in sections 50.1000 to 50.1300, the following words and
terms mean:

(1) "Annuity", annual payments, made in equal monthly installments, to a
retired member from funds provided for in, or authorized by, the
provisions of sections 50.1000 to 50.1300;

(2) "Average final compensation", the monthly average of the two highest
years of annual compensation received by the member;

(3) "Board of directors" or "board", the board of directors established
by the provisions of sections 50.1000 to 50.1300;

(4) "Compensation", all salary and other compensation payable to a county
employee for personal services rendered as a county employee, but not
including travel and mileage reimbursement, and not including
compensation in excess of the limit imposed by 26 U.S.C. 401(a)(17);

(5) "County", each county in the state, except any city not within a
county and counties of the first classification with a charter form of
government;

(6) "Creditable service", a member's period of employment as an employee,
including the member's prior service, except as provided in sections
50.1090 and 50.1140;

(7) "Effective date of the establishment of the system", August 28, 1994,
the date the retirement system was established;

(8) "Employee", any county elective or appointive officer or employee who
is hired and fired by the county or by the circuit court located in a
county of the first classification without a charter form of government
which is not participating in LAGERS, whose work and responsibilities are
directed and controlled by the county or by the circuit court located in
a county of the first classification without a charter form of government
which is not participating in LAGERS, who is compensated directly from
county funds, and whose position requires the actual performance of
duties during not less than one thousand hours per year, except county
prosecuting attorneys covered pursuant to sections 56.800 to 56.840,
RSMo, circuit clerks and deputy circuit clerks covered under the Missouri
state retirement system and county sheriffs covered pursuant to sections
57.949 to 57.997, RSMo, in each county of the state, except for any city
not within a county and any county of the first classification having a
charter form of government;

(9) "LAGERS", the local government employees' retirement system presently
codified at sections 70.600 to 70.755, RSMo;

(10) "Primary Social Security amount", the old age insurance benefit
pursuant to Section 202 of the Social Security Act (42 U.S.C. 402)
payable to a member at age sixty-two. The primary Social Security amount
shall be determined pursuant to the Social Security Act as in effect at
the time the employee's normal annuity pursuant to section 50.1060 is
determined. Such determination shall be at the time that creditable
service ends without assuming any future increases in compensation, any
future increases in the taxable wage base, any changes in the formulas
used pursuant to the Social Security Act, or any future increases in the
consumer price index. However, it shall be assumed that the employee will
continue to receive compensation at the same rate as that received at the
time the determination is being made, until the member reaches age
sixty-two. Only compensation with respect to creditable service as a
county employee shall be considered, and the first year of compensation
as a county employee shall be regressed at three percent per year with
respect to years prior to the period of creditable service;

(11) "Prior service", service of a member rendered prior to August 28,
1994, the effective date of the establishment of the system;

(12) "Required beginning date", the April first of the calendar year
following the later of the calendar year in which the member reaches age
seventy and one-half, or the calendar year in which the member retires;

(13) "Retirement fund" or "fund", the funds held by the county employees'
retirement system;

(14) "Retirement system" or "system", the county employees' retirement
system authorized by the provisions of sections 50.1000 to 50.1300;

(15) "Target replacement ratio":

(a) Eighty percent, if a member's average final compensation is thirty
thousand dollars or less;

(b) Seventy-seven percent, if a member's average final compensation is
forty thousand dollars or less, but greater than thirty thousand dollars;

(c) Seventy-two percent, if a member's average final compensation is
fifty thousand dollars or less, but greater than forty thousand dollars;

(d) Seventy percent, if a member's average final compensation is greater
than fifty thousand dollars. (L. 1994 S.B. 579 § 1, A.L. 1998 H.B. 1599,
A.L. 1999 S.B. 308 & 314 merged with S.B. 467, A.L. 2001 S.B. 274)

(2000) Circuit court employees, whose work and responsibilities are
controlled by the circuit court as a division of the state, are not
"county employees" qualified to participate in county retirement system.
Boone County v. County Employees' Retirement Fund, 26 S.W.3d 257
(Mo.App.W.D.).

There is hereby authorized a "County Employees' Retirement Fund"
which shall be under the management of a board of directors described in
section 50.1030. The board of directors shall be responsible for the
administration and the investment of the funds of such county employees'
retirement fund. If insufficient funds are generated to provide the
benefits payable pursuant to the provisions of sections 50.1000 to
50.1200, the board shall apportion the benefits according to the funds
available. Notwithstanding any provision of sections 50.1000 to 50.1200
to the contrary, an individual who is in a job classification that the
retirement system finds not eligible for coverage under the retirement
system as of September 1, 2001, shall not be considered an employee for
purposes of coverage in the retirement system, unless adequate additional
funds are provided for the costs associated with such coverage. (L. 1994
S.B. 579 § 2, A.L. 2001 S.B. 274)

1. The board may accept gifts, donations, grants and bequests
from private or public sources to the county employees' retirement system
fund.

2. No state moneys shall be used to fund sections 50.1000 to 50.1300.

3. In all counties, except counties of the first classification having a
charter form of government and any city not within a county, the
penalties provided in sections 137.280 and 137.345, RSMo, shall be
deposited in the county employees' retirement fund. Any interest derived
from the collection and investment of any part of the penalties shall
also be credited to the county employees' retirement fund. All penalties
and interest shall be transmitted to the board monthly by the county
treasurer. The county assessor shall maintain a written or electronic log
reflecting number of assessment notices sent, number of personal property
lists that were not returned by the deadline established by law, number
of penalties waived and the reason for waiving such penalty.

4. Other provisions of law to the contrary notwithstanding, pending final
settlement of taxes collected by the county collector, the county
collector shall deposit all money collected in interest-bearing deposits
within twenty-four hours after the close of business each day collections
are received, except on Fridays of each week or on days prior to a state
or national holiday, in a financial institution and all interest or other
gain on such deposits shall be paid to the county treasurer and shall be
credited to the political subdivision for which the funds were collected.

5. Each county clerk, except in counties of the first classification
having a charter form of government and any city not within a county,
shall make the payroll deductions mandated pursuant to subsection 2 or 3
of section 50.1040, and the county treasurer shall transmit these moneys
monthly to the board for deposit into the county employees' retirement
fund.

6. Each county, except counties of the first classification with a
charter form of government and any city not within a county, shall
deposit in the county employees' retirement fund each payroll period
ending after December 31, 2002, an amount equal to four percent of the
compensation paid in such payroll period to each employee hired or
rehired by that county on or after February 25, 2002. Such deposit shall
be paid out of the county funds or, at the county's election, in whole or
in part through payroll deduction as described in subsection 2 of section
50.1040. All amounts due pursuant to this subsection shall be transmitted
by the county treasurer to the county employees' retirement fund
immediately following the payroll period for which such amounts are due.
Each county clerk shall maintain a written or electronic log reflecting
the employees hired or rehired by such county on or after February 25,
2002, the amount of each such employee's compensation, and the dollar
amount due each payroll period by the county pursuant to this subsection
with respect to each such employee, and shall provide such log to the
county employees' retirement fund immediately following the payroll
period for which such amounts are due. (L. 1994 S.B. 579 § 3, A.L. 1997
S.B. 194, A.L. 1999 S.B. 308 & 314 merged with S.B. 467, A.L. 2002 H.B.
1455)

Effective 7-11-02

1. The general administration and the responsibility for the
proper operation of the fund and the system and the investment of the
funds of the system are vested in a board of directors of eleven persons.
Nine directors shall be elected by a secret ballot vote of the county
employee members of this state. Two directors, who have no beneficiary
interest in the system, shall be appointed by the governor with the
advice and consent of the senate. No more than one director at any one
time shall be employed by the same elected county office. Directors shall
be chosen for terms of four years from the first day of January next
following their election. It shall be the responsibility of the board to
establish procedures for the conduct of future elections of directors and
such procedures shall be approved by a majority vote by secret ballot by
members of the system. The board shall have all powers and duties that
are necessary and proper to enable it, its officers, employees and agents
to fully and effectively carry out all the purposes of sections 50.1000
to 50.1300.

2. The board of directors shall elect one of their number as chairman and
one of their number as vice chairman and may employ an administrator who
shall serve as secretary to the board. The board shall hold regular
meetings at least once each quarter. Board meetings shall be held in
Jefferson City. Other meetings may be called as necessary by the
chairman. Notice of such meetings shall be given in accordance with
chapter 610, RSMo.

3. The board of directors shall retain an actuary as technical advisor to
the board.

4. The board of directors shall retain investment counsel to be an
investment advisor to the board.

5. The state auditor shall provide for biennial audits of the Missouri
county employees' retirement system and the operations of the board, to
be paid for out of the funds of the system.

6. The board of directors shall serve without compensation for their
services, but each director shall be paid out of the funds of the system
for any actual and necessary expenses incurred in the performance of
duties authorized by the board.

7. The board of directors shall be allowed administrative costs for the
operation of the system to be paid out of the funds of the system.

8. The board shall keep a record of its proceedings which shall be open
to public inspection. It shall annually prepare a report showing the
financial condition of the system. The report shall contain, but not be
limited to, an auditor's opinion, financial statements prepared in
accordance with generally accepted accounting principles, an actuary's
certification along with actuarial assumptions and financial solvency
tests.

9. The board shall conduct an annual review, to determine if, among other
things, the following actions are actuarially feasible:

(1) An adjustment to the formula described in section 50.1060, subject to
the limitations of subsection 4 of section 50.1060;

(2) An adjustment in the flat dollar pension benefit credit described in
subsection 1 of section 50.1060;

(3) The cost-of-living increase as described in section 50.1070;

(4) An adjustment in the matching contribution described in section
50.1230;

(5) An adjustment in the twenty-five year service cap on creditable
service;

(6) An adjustment to the target replacement ratio; or

(7) An additional benefit or enhancement which will improve the quality
of life of future retirees.

Based upon the findings of the actuarial review, the board may vote to
change none, one, or more than one of the above items, subject to the
actuarial guidelines outlined in section 50.1031. (L. 1994 S.B. 579 § 4,
A.L. 1999 S.B. 308 & 314 merged with S.B. 467, A.L. 2005 H.B. 58 merged
with S.B. 210)

1. No adjustments may be made until the fund has achieved a
funded ratio of assets to the actuarial accrued liability equaling at
least eighty percent. No benefit adjustment shall be adopted which causes
the funded ratio to fall more than five percent.

2. Adjustments may be made no more frequently than once every twelve
months.

3. Any adjustment or combination of adjustments within a twelve-month
period may increase the actuarially determined, normally required annual
contribution as a percentage of payroll no more than one percent.

4. Adjustments, other than those in subdivision (3) of subsection 9 of
section 50.1030, will apply only with respect to active employees on the
effective date of any adjustment. (L. 2005 H.B. 58 merged with S.B. 210)

Subject to the provisions of law, the board shall formulate and
adopt rules and regulations for the government of its own proceedings and
for the administration of the retirement system. (L. 1995 H.B. 260, et
al.)

1. Should any error result in any member or beneficiary
receiving more or less than he or she should have been entitled to
receive had the error not occurred, the board shall correct such error
and, as far as practicable, make future payments in such a manner that
the actuarial equivalent of the benefit to which such member or
beneficiary was entitled shall be paid, and to this end may recover any
overpayment.

2. A person who knowingly makes a false statement, or falsifies or
permits to be falsified a record of the system, in an attempt to defraud
the system is subject to fine or imprisonment pursuant to the Missouri
revised statutes.

3. The board of trustees of the county employees' retirement system shall
cease paying benefits to any survivor or beneficiary who is charged with
the intentional killing of a member without legal excuse or
justification. A survivor or beneficiary who is convicted of such charge
shall no longer be entitled to receive benefits. If the survivor or
beneficiary is not convicted of such charge, the board shall resume
payment of benefits and shall pay the survivor or beneficiary any
benefits that were suspended pending resolution of such charge. (L. 1997
S.B. 11)

1. Should any error result in any member or beneficiary
receiving more or less than he or she should have been entitled to
receive had the error not occurred, the board shall correct such error
and, as far as practicable, make future payments in such a manner that
the actuarial equivalent of the benefit to which such member or
beneficiary was entitled shall be paid, and to this end may recover any
overpayment.

2. A person who knowingly makes a false statement, or falsifies or
permits to be falsified a record of the system, in an attempt to defraud
the system is subject to fine or imprisonment pursuant to the Missouri
revised statutes. (L. 1997 H.B. 331 § 50.1036, subsecs. 1, 2)

The board of trustees of the county employees' retirement system
shall cease paying benefits to any survivor or beneficiary who is charged
with the intentional killing of a member without legal excuse or
justification. A survivor or beneficiary who is convicted of such charge
shall no* longer be entitled to receive benefits. If the survivor or
beneficiary is not convicted of such charge, the board shall resume
payment of benefits and shall pay the survivor or beneficiary any
benefits that were suspended pending resolution of such charge. (L. 1997
H.B. 331 § 50.1036, subsec. 3)

*Original rolls contain the word "not".

1. On and after January 1, 2000, as an incident to employment or
continued employment, each person who has not previously opted out of the
retirement system who is employed as a county employee as defined in
section 50.1000 and who is hired and fired by the county and whose work
and responsibilities are directed and controlled by the county and who is
compensated directly from county funds shall become a member of the
system. Such membership shall continue as long as the person continues to
be an employee, or receives benefits pursuant to the provisions of
sections 50.1000 to 50.1300.

2. A member who is not a member of LAGERS shall be subject to a payroll
deduction equal to two percent of the member's compensation. In addition,
in order to meet the deposit required by subsection 6 of section 50.1020,
a county may, in its discretion, subject any member, including a member
of LAGERS, hired or rehired by that county on or after February 25, 2002,
to an additional payroll deduction not to exceed four percent of the
member's compensation. Such additional payroll deduction shall be used
exclusively for the deposit in the county employees' retirement fund
pursuant to subsection 6 of section 50.1020. Any payroll deduction
pursuant to this subsection shall constitute the member's required
contribution to the plan and shall be designated as an employer "pick-up"
contribution, as described in 26 U.S.C. 414(h)(2). A member may not waive
this contribution, or terminate this contribution requirement by opting
out of the retirement system.

3. A county employee who is a member on January 1, 2000, and a county
employee who is hired after January 1, 2000, shall not be permitted to
opt out of the retirement system; except that, before January 1, 2000, a
county employee did have the right to opt out of the retirement system.
County employees who exercised this opt-out option must wait three years
from the date the opt-out decision was made before becoming a member.
After this three-year period has elapsed, the employee shall have a
three-month period to opt into the system. If the employee opts into the
system, such employee shall be subject to a payroll deduction of two
percent, or one percent if the employee is also a member of the LAGERS,
of the compensation received from the date the county employee opted out
of the system, plus interest equal to the current prime rate plus two
percent, to purchase all or part of this period of employment as
creditable service. The payroll deduction shall be made in equal monthly
installments for a time agreed to by the employee and the board, but in
no event longer than four years.

4. An employee may opt into the retirement system, after having opted
out, without purchasing any portion of his or her earlier service as
creditable service. In such event, the deduction described in subsection
3 of this section shall not be imposed, and the employee shall become
vested in the system after eight years of subsequent uninterrupted
service.

5. Notwithstanding any other provisions of this section to the contrary,
an employee who opted out of the retirement system before January 1,
2000, shall not be permitted to opt back into the system after January 1,
2000, unless the employee opts in, in accordance with the procedures of
subsection 3 or 4 of this section, immediately following the expiration
of the three-year opt-out period that includes January 1, 2000. (L. 1994
S.B. 579 § 5, A.L. 1998 H.B. 1599, A.L. 1999 S.B. 308 & 314 merged with
S.B. 467, A.L. 2002 H.B. 1455)

Effective 7-11-02

Any member who has attained the age of sixty-two years may
retire with a normal annuity with eight or more years of creditable
service as a county employee. (L. 1994 S.B. 579 § 6)

1. The normal annuity of a retired member who is not a member of
LAGERS shall be a monthly benefit equal to the greater of:

(1) Twenty-four dollars multiplied by years of creditable service, up to
a maximum of twenty-five years; or

(2) An amount determined according to the formula: the target replacement
ratio applicable to the member times the member's average final
compensation minus the member's monthly primary Social Security amount
and that times the member's years of creditable service, up to a maximum
of twenty-five years, divided by twenty-five or ((TRR x AFC) - PSSA) x
(CS divided by 25).

2. The normal annuity of a retired member who is also a member of LAGERS
shall be sixty-six and two-thirds percent of the normal annuity
determined pursuant to subsection 1 of this section.

3. As provided in subsection 1 of section 50.1150, the normal annuity of
a member shall not be less than the annuity the member had earned as of
the day before January 1, 2000, under the terms of the retirement system
in effect on that date.

4. The board may recommend to the general assembly adjustments to the
formulas described in this section, provided:

(1) The recommended adjustment to the formula is actuarially feasible; and

(2) The adjustment does not reduce the annuity a member had earned as of
the date of the adjustment; provided, however, that the provisions of
section 50.1010 apply and the board is authorized to apportion benefits
if funds are not available to pay accrued benefits. (L. 1994 S.B. 579 §
7, A.L. 1999 S.B. 308 & 314 merged with S.B. 467)

Effective 1-1-00

1. Each member who retires on, before or after January 1, 2000,
shall receive, beginning with the first year after retirement, an
increase in the amount of benefits received by the member during the
preceding year equal to the increase in the consumer price index
calculated in accordance with subsection 2 of this section, provided
however that such automatic increase shall not exceed one percent in any
year. The total increase in the amount of benefits received pursuant to
the provisions of this subsection shall not exceed fifty percent of the
initial benefit which the member received upon retirement.

2. For the purposes of this section, any increase in the consumer price
index shall be determined by the board in February of each year, based
upon the consumer price index for the preceding calendar year over the
consumer price index for the calendar year immediately prior thereto. Any
increase so determined shall be applied by the board in calculating any
benefit increases that become payable pursuant to this section for the
twelve-month period beginning with the July first immediately following
such determination.

3. Nothing in this section shall be construed to prohibit a member from
waiving his or her right to receive an annual increase provided pursuant
to this section. The waiver shall be final as to the annual increase
waived. (L. 1994 S.B. 579 § 8, A.L. 1999 S.B. 308 & 314 merged with S.B.
467)

Effective 1-1-00

For the purpose of calculating benefits of a member, years of
service as an employee and twelfths of a year are to be used. (L. 1994
S.B. 579 § 9)

1. Unless otherwise provided, a member shall receive creditable
service for the member's entire period of service as a county employee.
In addition, absences for sickness or injury of less than twelve months
shall be counted as creditable service. However, a member who opted out
of the retirement system but has rejoined the system shall not receive
creditable service for either the period the employee opted out of the
system or employment before August 28, 1994, unless the member purchases
his or her creditable service in accordance with subsection 3 of section
50.1040.

2. Any county employee as defined in section 50.1000 who was employed on
January 1, 1990, and who was not employed on August 28, 1994, and who had
prior service as a county employee for at least eight years may apply to
the board and shall be made and employed by the board of trustees as a
special consultant on the problems of retirement for the remainder of the
person's life. Upon request of the board, the consultant shall give
opinions or be available to give opinions in writing or orally in
response to such requests. As compensation the consultant may elect to
become a member of the system and purchase a portion of such prior
service as prior creditable service. The election shall be made in
writing to the board at the time the person applies to be made a
consultant pursuant to the provisions of this subsection. The purchase
shall be, for those who are not also members of the local government
employees' retirement system, at the rate of three percent of the
retiring member's average final compensation times the number of years
purchased. The purchase for those who are also members of the local
government employees' retirement system will be at the rate of two
percent of the retiring member's average final compensation times the
number of years purchased. Fifty percent of the purchase of prior
creditable service shall be made prior to receiving retirement benefits
and the balance may be in one lump sum payment at the time of application
for appointment as a consultant or may be deducted in equal monthly
installments from the retirement benefits paid to the consultant over a
period of years to be agreed upon by the consultant and the board but not
to exceed four years. If the consultant dies prior to payment of the full
amount due, no further payment shall be due and the surviving spouse of
the deceased shall receive the benefits required pursuant to the
provisions of sections 50.1000 to 50.1300.

3. The provisions of this section shall not be construed as authorizing
or permitting the accumulation of prior creditable service to an extent
that a retired member would receive or be eligible to receive benefits in
excess of those permitted for qualifying public retirement plans pursuant
to federal tax law.

4. The county employees' retirement system shall be responsible for
verifying all members' records with those of the local government
employees' retirement systems and with any other applicable plans to
ensure compliance with 26 U.S.C. Section 415.

5. Before January 1, 2000, an employee's creditable service did not
include the employee's prior service unless it was purchased in
accordance with the provisions of this section in effect before January
1, 2000. Since, on or after January 1, 2000, a county employee's prior
service is included in creditable service, an active employee who is a
member of the retirement system may request the refund of any voluntary
early buyback contribution made to purchase prior service in accordance
with procedures to be established by the board. The refund shall not
apply to contributions made in accordance with section 50.1040, whether
made before, on or after January 1, 2000, or with this section in effect
before January 1, 2000. (L. 1994 S.B. 579 § 10, A.L. 1998 H.B. 1599, A.L.
1999 S.B. 308 & 314 merged with S.B. 467)

Effective 1-1-00

Any member may retire at any time after the end of the month
during which the member becomes eligible to retire pursuant to the
provisions of section 50.1050, and upon the member's submission of a
written application to the board setting forth at what time, not less
than thirty days nor more than ninety days subsequent to the execution
and filing of the application, the member desires to be retired. The
payment of the annuity shall begin as of the first day of the calendar
month coincident with or next following the date specified by the member,
but shall begin no later than the required beginning date.
Notwithstanding the member's eligibility, no member shall receive such
annuity while serving as an employee of the county; except that, a member
may work as an employee of the county for less than one thousand hours in
a calendar year and be eligible to receive the annuity. Such part-time
service shall not increase or change the member's annuity. (L. 1994 S.B.
579 § 11, A.L. 1998 H.B. 1599, A.L. 1999 S.B. 308 & 314 merged with S.B.
467)

Effective 1-1-00

1. The normal annuity of a member shall be paid to a member
during his or her lifetime. Upon the member's death no further payments
shall be made.

2. In lieu of the normal annuity otherwise payable to a member, the
member may elect in the member's application for retirement to receive
the actuarial equivalent of the member's normal annuity in reduced
monthly payments for life during retirement with the provision that upon
the member's death, either one hundred percent, seventy-five percent or
fifty percent of the reduced normal annuity, as elected by the member,
shall be continued throughout the life of and paid to the member's
beneficiary.

3. The election may be made only in the application for retirement and
such application shall be filed prior to the date on which the retirement
of the member is to be effective. A member shall not be permitted to
change the form of benefit elected or the designated beneficiary after
benefits commence to him, even if the designated beneficiary dies before
the member.

4. If a member dies after completing eight or more years of creditable
service, the surviving spouse shall be entitled to survivorship benefits
under the fifty-percent annuity option as set forth in this section. If
the member was age sixty-two or older at death, the surviving spouse's
benefit will commence the first day of the month following the member's
death. If the member was under age sixty-two at death, the surviving
spouse's benefits will commence on the first day of the month following
the date the member would have attained age sixty-two had the member
lived. Alternatively, the surviving spouse may elect to receive the
actuarial equivalent benefit payable on the first day of any month
following the date of the member's death and prior to the date the member
would have attained age sixty-two, reduced for early commencement.

5. Actuarial equivalence shall be determined in accordance with
assumptions adopted by the board after consulting with the actuary of the
retirement system.

6. If a member dies prior to retirement and after completing eight or
more years of* service and there is no surviving spouse, the member's
designated beneficiary shall be entitled to receive a refund of the
member's contributions under section 50.1040. If there is no designated
beneficiary, the contributions shall be paid to the member's estate. (L.
1994 S.B. 579 § 12, A.L. 1995 H.B. 260, et al., A.L. 1998 H.B. 1599, A.L.
1999 S.B. 308 & 314 merged with S.B. 467, A.L. 2004 H.B. 795, et al.)

*Word "of" does not appear in original rolls.

In the event a member has chosen an optional form of payment as
provided in subsection 2 of section 50.1110 which provides for a
continuing payment to a beneficiary after the death of the member in
which the member received a reduced annuity during his or her lifetime
and the member's beneficiary precedes the member in death, the member's
benefit shall revert, effective the next month following the death of the
member's beneficiary, to an amount equal to his or her normal annuity at
the time of retirement plus any cost-of-living or other increases that
the member may have received prior to the member's beneficiary's death.
(L. 1994 S.B. 579 § 13, A.L. 1999 S.B. 308 & 314 merged with S.B. 467)

Effective 1-1-00

1. A death benefit of ten thousand dollars shall be paid to the
designated beneficiary of every active member upon his or her death or,
if the member fails to designate a beneficiary, then to the member's
surviving spouse or, if there is no spouse, then in equal shares to the
member's surviving children. If there is neither a surviving spouse or
surviving children, then the benefit shall be paid to the active member's
estate.

2. If the member executes a beneficiary designation form and lists more
than one beneficiary but fails to list the percentage of benefit that
each beneficiary should receive, then the benefit shall be divided
equally among the named beneficiaries. (L. 1994 S.B. 579 § 14, A.L. 1997
S.B. 194)

1. Upon termination of employment, any member with less than
eight years of creditable service shall forfeit all rights in the fund,
including the member's accrued creditable service as of the date of the
member's termination of employment, but may receive any refund of
contributions to which the member is entitled pursuant to subsection 3 of
this section.

2. A member who terminates employment with at least eight years of
creditable service shall be entitled to an annuity from the fund,
determined in accordance with the formula described in section 50.1060.
The member may elect to defer the receipt of his or her annuity, until
the member's attainment of age sixty-two, or the member may elect to
begin receiving his or her annuity on the first day of any month
following the later of the date of termination of employment or age
fifty-five. If the member begins receiving an annuity before age
sixty-two and termination of employment occurs on or after age
fifty-five, the annuity shall be reduced by four-tenths of one percent
for each month the commencement date of the annuity precedes age
sixty-two, and an additional three-tenths of one percent for each month
the commencement date of the annuity precedes age sixty.

3. In the event a member ceases to be a member other than by death before
the date the member becomes vested in the system, the member shall be
paid, upon his or her written application filed with the board, the
member's accumulated contributions standing to his or her credit in the
members' deposit fund.

4. A former member who has forfeited creditable service may have the
creditable service restored by again becoming an employee, completing a
total of eight years of uninterrupted creditable service, and purchasing
the forfeited service by paying into the fund the forfeited amount
previously refunded to the participant or credited to the participant's
county plus interest equal to the current prime rate plus two percent.
(L. 1994 S.B. 579 § 15, A.L. 1998 H.B. 1599, A.L. 1999 S.B. 308 & 314
merged with S.B. 467, A.L. 2004 H.B. 795, et al.)

1. No alteration, amendment or repeal of the provisions of
sections 50.1000 to 50.1300 shall affect the then existing rights of
members and beneficiaries, but shall be effective only as to rights which
would otherwise accrue pursuant to sections 50.1000 to 50.1300 as a
result of services rendered by an employee after such alteration,
amendment or repeal.

2. No membership or benefits pursuant to the provisions of sections
50.1000 to 50.1300 shall be denied to any employee or spouse, other than
the limitations provided in sections 50.1000 to 50.1300, because of age,
sex, race, national origin or religious beliefs.

3. The provisions of sections 50.1000 to 50.1300 shall be administered in
accordance with the Uniformed Services Employment and Reemployment Rights
Act of 1994. (L. 1994 S.B. 579 § 16, A.L. 1999 S.B. 308 & 314 merged with
S.B. 467)

Effective 1-1-00

The benefits provided for by sections 50.1000 to 50.1300 shall
in no way affect any person's eligibility for retirement benefits
pursuant to LAGERS, or any other federal, state or local government
retirement or pension system, or in any way have the effect of reducing
retirement benefits in such systems, or reducing compensation or mileage
reimbursement of employees, anything to the contrary notwithstanding. (L.
1994 S.B. 579 § 17, A.L. 1999 S.B. 308 & 314 merged with S.B. 467)

Effective 1-1-00

Unless otherwise specifically provided in sections 50.1000 to
50.1300, the provisions of sections 50.1000 to 50.1200 in effect before
January 1, 2000, shall apply to any county employee whose employment
terminates before January 1, 2000. The provisions of sections 50.1000 to
50.1300, as amended, shall apply to any county employee whose employment
terminates on or after January 1, 2000. (L. 1994 S.B. 579 § 18, A.L. 1999
S.B. 308 & 314 merged with S.B. 467)

Effective 1-1-00

The right of a person to an annuity, pension benefit, funds,
retirement allowance, right to a return on accumulated contributions,
allowance options, property, or right created by or accrued, accruing or
paid to any person pursuant to sections 50.1000 to 50.1300, including any
defined contribution account created pursuant to sections 50.1210 to
50.1260 and any deferred compensation plan created pursuant to section
50.1300 shall not be subject to execution, garnishment, attachment, writ
of sequestration, the operation of bankruptcy or insolvency laws, a
qualified domestic relations order as defined in 26 U.S.C. Section 414(p)
or 29 U.S.C. Section 1056(d), or any other domestic relations order or to
any other claim or process of law whatsoever except for the collection of
child support and maintenance after a member begins receiving payments,
and shall be unassignable except as specifically provided in sections
50.1000 to 50.1300. (L. 2000 H.B. 1808)

Effective 7-1-00

Sections 50.1000 to 50.1300 shall not apply to counties of the
first classification with a charter form of government or to a city not
within a county. No employee in a county which accrues benefits pursuant
to sections 50.1000 to 50.1300 shall lose any of those benefits accrued
because the county where the employee serves or served subsequently
adopts a charter or constitutional form of government and the county
shall continue to assess and collect all fees and penalties provided
pursuant to law to fund the county employees' retirement fund. (L. 1994
S.B. 579 § 19, A.L. 1997 S.B. 194, A.L. 1999 S.B. 308 & 314 merged with
S.B. 467)

Effective 1-1-00

In addition to the fees collected under chapter 59, RSMo, the
county recorder of deeds in all counties, except in counties of the first
classification having a charter form of government and any city not
within a county, shall collect a six-dollar fee on all documents recorded
or filed. The recorder shall transfer monthly all such fees and interest
to the county treasurer. The treasurer shall forthwith transmit such fees
and interest to the board for deposit in the county employees' retirement
fund. (L. 1994 S.B. 579 § 20)

In addition to the two percent commission collected on all
delinquent and back taxes by any county ex officio collector under the
provisions of chapter 54, RSMo, such ex officio collector shall collect
an additional three percent fee on all delinquent and back taxes and
these additional fees shall be transmitted monthly to the board for
deposit in the county employees' retirement fund. (L. 1994 S.B. 579 § 21)

Effective with calendar years ending after January 1, 2000, the
board shall make contributions to defined contribution accounts
established on behalf of members of the retirement system. In addition,
members of the retirement system who are not members of LAGERS shall
contribute to this defined contribution program. The board's
contributions shall be made from the revenues described in subsections 1
and 3 of section 50.1020, and sections 50.1190 and 50.1200, but only if
it is determined that the entire amount of such revenues need not be
contributed to the retirement system described in sections 50.1000 to
50.1200 in order to keep such retirement system actuarially sound. The
provisions of sections 50.1220 to 50.1260 shall apply exclusively to the
program described in this section. (L. 1999 S.B. 308 & 314 merged with
S.B. 467)

Effective 1-1-00

Each employee who is not a member of LAGERS shall make a
contribution of seven-tenths of one percent of his or her compensation to
a defined contribution account established on the employee's behalf. This
contribution shall be made by payroll deduction. (L. 1999 S.B. 308 & 314
merged with S.B. 467)

Effective 1-1-00

1. The board, in its sole discretion, shall determine if it will
make matching contributions for a calendar year and the aggregate amount
of the contribution. Each member who makes contributions to the deferred
compensation program described in section 50.1300 during the calendar
year for which the contribution is made shall be eligible to receive an
allocation of this contribution. Generally, the board shall allocate
matching contributions pro rata, on the basis of a member's contributions
to the deferred compensation program described in section 50.1300.
However, the board shall follow these rules in making this allocation:

(1) Board matching contributions allocated to a member who is not a
member of LAGERS shall not exceed the lesser of (i) three percent of such
nonLAGERS member's compensation for the calendar year or (ii) fifty
percent of such nonLAGERS member's contributions to the deferred
compensation program described in section 50.1300;

(2) Board matching contributions allocated to a member who is a member of
LAGERS shall not exceed the lesser of (i) one and one-half percent of
such member's compensation for the calendar year or (ii) twenty-five
percent of such member's contributions to the deferred compensation
program described in section 50.1300;

(3) The board shall set a specific matching percentage for each calendar
year. Unless otherwise provided in subdivision (1) of this subsection,
the matching contribution allocated to a nonLAGERS member shall be such
matching percentage, multiplied by the member's contributions to the
deferred compensation program for the calendar year. Unless otherwise
provided in subdivision (2) of this subsection, the board matching
contribution allocated to a member who is also a LAGERS member shall be
one-half of the matching percentage, multiplied by the member's
contributions to the deferred compensation program for the calendar year.

2. In addition to matching contributions made by the board pursuant to
the aforementioned criteria, a county shall also be entitled to make
matching contributions to defined contribution accounts of members
employed by such county in accordance with the rules and regulations
formulated and adopted by the board from time to time. (L. 1999 S.B. 308
& 314 merged with S.B. 467, A.L. 2001 S.B. 274)

Effective 1-1-02

The contributions allocated to a member in accordance with
sections 50.1220 and 50.1230 shall be deposited in a bookkeeping account
established on the member's behalf. This account shall be held as part of
the funds of the Missouri county employees' retirement fund described in
subdivision (13) of section 50.1000 and shall share in the gains and
losses of this retirement system. A member's matching account shall be
valued as of the last day of each calendar year quarter. (L. 1999 S.B.
308 & 314 merged with S.B. 467)

Effective 1-1-00

1. If a member has less than five years of creditable service
upon termination of employment, the member shall forfeit the portion of
his or her defined contribution account attributable to board matching
contributions or county matching contributions pursuant to section
50.1230. The proceeds of such forfeiture shall be applied towards
matching contributions made by the board for the calendar year in which
the forfeiture occurs. If the board does not approve a matching
contribution, then forfeitures shall revert to the county employees'
retirement fund. The proceeds of such forfeiture with respect to county
matching contributions shall be applied toward matching contributions
made by the respective county in accordance with rules prescribed by the
board.

2. A member shall be eligible to receive a distribution of the member's
defined contribution account in such form selected by the member as
permitted under and in accordance with the rules and regulations
formulated and adopted by the board from time to time, and commencing as
soon as administratively feasible following separation from service,
unless the member elects to receive the account balance at a later time,
but no later than his or her required beginning date. Notwithstanding the
foregoing, if the value of a member's defined contribution account
balance is five thousand dollars or less at the time of the member's
separation from service, without respect to any board-matching
contributions or employer-matching contribution which might be allocated
following the member's separation from service, then his or her defined
contribution account shall be distributed to the member in a single sum
as soon as administratively feasible following his or her separation from
service. The amount of the distribution shall be the amount determined as
of the valuation date described in section 50.1240, if the member has at
least five years of creditable service. If the member has less than five
years of creditable service upon his or her separation from service, then
the amount of the distribution shall equal the portion of the member's
defined contribution account attributable to the member's seed
contributions pursuant to section 50.1220, if any, determined as of the
valuation date.

3. If the member dies before receiving the member's account balance, the
member's designated beneficiary shall receive the member's defined
contribution account balance, as determined as of the immediately
preceding valuation date, in a single sum. The member's beneficiary shall
be his or her spouse, if married, or his or her estate, if not married,
unless the member designates an alternative beneficiary in accordance
with procedures established by the board. (L. 1999 S.B. 308 & 314 merged
with S.B. 467, A.L. 2001 S.B. 274, A.L. 2004 H.B. 795, et al.)

1. A distributee may elect to have any portion of an eligible
rollover distribution paid directly to an eligible retirement plan
specified by the distributee in a direct rollover.

2. An eligible rollover distribution is any distribution of all or any
portion of the balance to the credit of the distributee, except that an
eligible rollover distribution does not include any distribution that is
one of a series of substantially equal periodic payments, not less
frequently than annually, made for the life, or life expectancy, of the
distributee or the joint lives, or joint life expectancy, of the
distributee and the distributee's designated beneficiary, or for a
specified period of ten years or more; any distribution to the extent
such distribution is required pursuant to 26 U.S.C. 401(a)(9); and the
portion of any distribution that is not includable in gross income,
determined without regard to the exclusion for net unrealized
appreciation with respect to employer securities.

3. An eligible retirement plan is an individual retirement account, an
individual retirement annuity, an annuity plan described in 26 U.S.C.
403(a), or a qualified trust described in 26 U.S.C. 401(a) that accepts
the distributee's eligible rollover distribution. However, in the case of
an eligible rollover distribution to the surviving spouse, an eligible
retirement plan is an individual retirement account or individual
retirement annuity.

4. A distributee includes a member, the member's surviving spouse and the
member's former spouse who is the alternate payee pursuant to a qualified
domestic relations order.

5. A direct rollover is a payment made, in accordance with the provisions
of section 50.1250, to the eligible retirement plan specified by the
distributee.

6. A distributee may elect a complete direct rollover with respect to all
of the distribution or a partial direct rollover with respect to a
portion of the distribution with the remainder paid directly to the
distributee. The amount of a partial direct rollover must be at least
five hundred dollars.

7. A distributee who does not make any election shall be deemed to have
rejected the direct rollover option.

8. A distribution of less than two hundred dollars that otherwise would
be an eligible rollover distribution shall not be an eligible rollover
distribution if it is reasonable to expect that all such distributions to
the distributee from the plan during the same calendar year will not
exceed two hundred dollars. (L. 1999 S.B. 308 & 314 merged with S.B. 467)

Effective 1-1-00

The board is authorized to develop and adopt a deferred
compensation plan that benefits county employees covered by the
retirement system, and those employees who have opted out of such system,
and meets the requirements of 26 U.S.C. 457. Any deferred compensation
plan sponsored by a county that participates in the retirement system
shall be eligible for consolidation with the plan adopted by the board
within a reasonable time of this adoption. (L. 1999 S.B. 308 & 314 merged
with S.B. 467)

Effective 1-1-00

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