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| Home > Statutes > Usa Missouri |
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USA Statutes : missouri
Title : COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter : Chapter 55 County Auditors
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In all counties of the first class having a charter form of
government there shall be a county auditor who is the budget officer and
accounting officer of the county and who shall perform all the duties
imposed by the county budget law upon the budget officer and accounting
officer. The county commission shall appoint and fix the compensation of
some competent person as county auditor, who shall serve for a term of
four years from and after the first day of January, 1947, and until his
successor is duly appointed and qualified. In case of a vacancy in the
office of county auditor caused by death, resignation or otherwise, the
county commission shall appoint some qualified person for the unexpired
term of the county auditor. The county commission shall employ and fix
the compensation of clerical and other assistants to the county auditor
necessary to enable him to efficiently perform his duties. (L. 1945 p.
611 § 10919a, A. 1949 H.B. 2013, A.L. 1959 S.B. 60, A.L. 1973 H.B. 678)
Before taking over his duties, the county auditor of a county of
the first class having a charter form of government shall give bond to
the county in such amount and with such surety as shall be required by
the county commission. The bond shall be conditioned upon the faithful
performance by such county auditor of all those duties which are imposed
upon him by section 55.030, and by chapter 50, RSMo, and which are or may
hereafter be imposed upon him by any other statutory provision relating
to county auditors. The cost of the bond shall be paid from the general
revenue fund of the county. (RSMo 1939 § 10921, A.L. 1945 p. 611, A.L.
1973 H.B. 678)
The county auditor of a county of the first class having a
charter form of government shall prescribe, with the approval of the
governing body of the county and the state auditor, the accounting system
of the county. He shall keep accounts of all appropriations and
expenditures made by the governing body of the county; and no warrant
shall be drawn or obligation incurred without his certification that an
unencumbered balance, sufficient to pay the same, remains in the
appropriation account against which such warrant or obligation is to be
charged. He shall audit and examine all accounts, demands, and claims of
every kind and character presented for payment against such county, and
shall approve to the governing body of the county all lawful, true, and
just accounts, demands, and claims of every kind and character payable
out of the county revenue or out of any county funds before the same
shall be allowed and a warrant issued therefor. Whenever the county
auditor deems it necessary to the proper examination of any account,
demand, or claim, he may examine the parties, witnesses, and others on
oath or affirmation touching any matter or circumstance in the
examination of such account, demand, or claim. At the direction of the
governing body of the county, he shall audit the accounts of all officers
and employees of the county and upon their retirement from office and
shall keep a correct account between the county and all county officers;
and he shall examine all records and settlements made by them for and
with the governing body of the county or with each other; and the county
auditor shall, at all reasonable times, have access to all books, county
records, or papers kept by any county or township officer, employee, or
road overseer. He may keep an inventory of all county property under the
control and management of the various officers and departments and shall
annually take an inventory of any such property at an original value of
two hundred fifty dollars or more showing the amount, location and
estimated value thereof. He shall perform such other duties in relation
to the fiscal administration of the county as the governing body of the
county shall from time to time prescribe. The county auditor shall not be
personally liable for any costs for any proceeding instituted against him
in his official capacity. (RSMo 1939 § 10920, A.L. 1945 p. 611, A.L. 1973
H.B. 678, A.L. 1989 H.B. 294)
The office of county auditor is hereby created in all counties of
the first class not having a charter form of government and in all
counties of the second class in this state, and the provisions of
sections 55.050 to 55.300, except the provisions of section 55.125, shall
apply to all such counties. (RSMo 1939 § 13862, A.L. 1945 p. 1406, A.L.
1973 H.B. 678)
Prior revisions: 1929 § 12199; 1919 § 9597; 1909 § 3818
In any county of the third class which will become a county of
the second class on the first day of January next following the general
election at which a county auditor would normally be elected for a county
of the second class, candidates may file and stand for election for the
office of county auditor in such third class county and the winner of the
election for each office shall assume his duties on the first day of
January next following the election for the full four-year term of
office. (L. 1974 H.B. 1497, A.L. 1978 H.B. 971)
At the general election in the year 1946, and every four years
thereafter, a county auditor shall be elected in each county of the first
class not having a charter form of government and in each county of the
second class. He shall be commissioned by the governor and shall enter
upon the discharge of his duties on the first Monday in January next
ensuing his election. He shall hold his office for the term of four years
and until his successor is duly elected and qualified, unless he is
sooner removed from office. If a vacancy occurs in the office by death,
resignation, removal, refusal to act, or otherwise, the governor shall
fill the vacancy by appointing some eligible person to the office, who
shall discharge the duties thereof until the next general election, at
which time an auditor shall be chosen for the remainder of the term, who
shall hold his office until his successor is duly elected and qualified,
unless sooner removed. (RSMo 1939 § 13863, A.L. 1945 p. 1406, A.L. 1959
S.B. 60, A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12200; 1919 § 9598; 1909 § 3819
No person shall be elected or appointed county auditor of a
county of the first class not having a charter form of government or of a
county of the second class unless he is a citizen of the United States
above the age of twenty-one years, and has resided within the state for
one whole year and within the county for which he is elected or appointed
for three months immediately preceding the election or his appointment.
He shall also be a person familiar with the theory and practice of
accounting by education, training and experience and able to perform the
duties imposed upon the county auditor by the provisions of this chapter.
The county auditor shall, after his appointment or election, reside in
the county for which he is auditor. (RSMo 1939 § 13864, A.L. 1945 p.
1406, A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12201; 1919 § 9599; 1909 § 3820
The county auditor of each county of the first class not having a
charter form of government and of each county of the second class, before
he enters on the duties of his office, shall enter into bond, payable to
the county, in the sum of ten thousand dollars, to be approved by the
county commission, conditioned that he will faithfully perform the duties
of his office and deliver to his successor, safe and undefaced, all
books, records, papers, and furniture belonging to his office; which bond
shall be recorded in the recorder's office of the county and then
deposited and safely kept in the office of the clerk of the county
commission. (RSMo 1939 § 13865, A.L. 1945 p. 1406, A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12202; 1919 § 9600; 1909 § 3821
CROSS REFERENCE: Bonds of county officers, RSMo 107.010 to 107.110
The auditor shall, before entering upon the duties of his office,
take and subscribe to an oath endorsed on his certificate of election
that he will support the Constitution of the United States and of the
state of Missouri, and faithfully and impartially discharge all the
duties of his office; which certificate and the oath of office endorsed
thereon shall be recorded in the recorder's office of the county and then
deposited and safely kept in the office of the clerk of the county
commission. (RSMo 1939 § 13866, A.L. 1973 H.B. 678, A.L. 1978 H.B. 971)
Prior revisions: 1929 § 12203; 1919 § 9601; 1909 § 3822
1. The county auditor in any county, other than in a first
classification chartered county or a first classification county 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 receive an
annual salary computed on an assessed valuation basis as set forth in the
following schedule. 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 or require a reduction in the
amount of compensation being paid for the office of auditor on January 1,
1997.
Assessed Valuation Salary $ 131,000,000 to 189,999,999 $40,500
190,000,000 to 249,999,999 41,500 250,000,000 to 299,999,999 43,000
300,000,000 to 399,999,999 45,000 400,000,000 to 499,999,999 46,000
500,000,000 or more 47,000
2. Two thousand dollars of the salary authorized in this section shall be
payable to the auditor only if the auditor has completed at least twenty
hours of classroom instruction each calendar year relating to the
operations of the auditor's office when approved by a professional
association of the county auditors 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
auditor who completes the training program and shall send a list of
certified auditors to the treasurer of each county. Expenses incurred
attending the training session may be reimbursed to the county auditor in
the same manner as other expenses as may be appropriated for that purpose.
3. The county auditor in any county, other than a first classification
charter county, shall not, except upon two-thirds vote of all the members
of the salary commission, receive an annual compensation less than the
total compensation being received for the office of county auditor in the
particular county for services rendered or performed on the date the
salary commission votes. (L. 1987 S.B. 65, et al. § 2, A.L. 1988 S.B.
431, A.L. 1997 S.B. 11)
CROSS REFERENCE: Compensation in certain first class, noncharter
counties, RSMo 50.343
The county auditor, in counties of the first class not having a
charter form of government and in counties of the second class, may
appoint with the approval of the county commission the deputies that are
necessary for the efficient operation of his office. Any deputy shall
possess the same qualifications as the auditor and take a like oath of
office, and may in the name of his principal perform the duties of the
auditor. The auditor and his sureties are responsible for the conduct of
any deputy. A deputy shall receive the salary fixed by the county
auditor, with the approval of the county commission. (RSMo 1939 § 13885,
A.L. 1945 p. 1406, A.L. 1959 S.B. 60, A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12222; 1919 § 9620; 1909 § 3841
The county auditor in counties of the first class not having a
charter form of government and in counties of the second class may also
employ the office and clerical assistants, with the approval of the
county commission, that are deemed necessary for the proper and efficient
operation of his office, at the salaries fixed by the county auditor,
with the approval of the county commission. (L. 1945 p. 1406 § 13885a,
A.L. 1959 S.B. 60, A.L. 1973 H.B. 678)
The county commission of each county of the first class not
having a charter form of government and of each county of the second
class shall provide, at the expense of the county, suitable books,
stationery and furniture for the office of county auditor, and the
commission shall also furnish the auditor with a suitable office, and the
auditor shall keep his office at such place as the commission directs,
and shall there keep the records, books, papers and property belonging to
his office. (RSMo 1939 § 13867, A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12204; 1919 § 9602; 1909 § 3823
1. In every county of the second class which prior to January 2,
1979, had a court of common pleas, the county auditor shall maintain a
branch office for the convenience of taxpayers in the city where the
court of common pleas was located in addition to his office in the county
if the county collector maintains a branch office in that city.
2. The county commission shall provide suitable office space and
equipment for the office, and may require the office to be located in the
same place as the branch collector's office is located.
3. The auditor, subject to the approval of the county commission, shall
employ necessary deputies, assistants, or clerks to operate the branch
office, and shall fix their compensation which shall be paid from the
county treasury in the same manner as other county employees are paid.
4. The auditor shall not receive any additional compensation for
maintaining this branch office. (L. 1967 p. 129 § 2, A.L. 1978 H.B. 1634)
Effective 1-2-79
The county auditor of each county of the first class not having a
charter form of government and of each county of the second class shall
countersign all warrants issued by the county commission, and shall keep
a record of the date thereof, the number of same, to whom issued, the
amount thereof, and upon what fund drawn. (RSMo 1939 § 13870, A.L. 1973
H.B. 678)
Prior revisions: 1929 § 12207; 1919 § 9065; 1909 § 3826
The county auditor of each county of the first class not having a
charter form of government and of each county of the second class shall
countersign all licenses issued by the county and shall keep a record of
the number, date of issue, the name of the party or parties to whom
issued, the occupation, the expiration thereof, and amount of money paid
therefor, and to whom paid. (RSMo 1939 § 13869, A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12206; 1919 § 9604; 1909 § 3825
The county auditor of each county of the first class not having a
charter form of government and of each county of the second class shall
set up and follow an accounting system in his office which shall comply
with the following requirements: A double entry accounting system shall
be provided. The system shall provide for each fund, appropriate accounts
to record and classify the property, resources, and liabilities of the
county; to record and classify the receipts for the fiscal period by
sources or kind, and to record and classify the expenditures for the
fiscal period according to the purpose and object for which incurred, and
in such detail as to be conveniently comparable with budget
appropriations for each purpose or object. Such accounting system shall
be kept currently up to date, shall be in permanent form and shall be so
established as to facilitate inspection and examination of county
financial affairs. Such accounting system shall include and reflect
accurately, in appropriate form, the current reports required of all
officers of such county as provided in sections 55.190 to 55.270. The
auditor in prescribing and setting up such accounting system shall adhere
to the requirements herein set out for such a system as nearly as may be
compatible with the makeup and provisions of each fund of such county,
the budget system prescribed by statute for such county, and the
otherwise applicable laws applying to such county. In any such county,
the auditor shall install such accounting system in his office so that it
shall be in operation and effect as soon as practicable. The county
commission shall make provision for the cost of installing any such
system, and in any such county it shall not be necessary for the auditor
to obtain approval of the county commission before installing same as
otherwise provided by section 55.160; except that the costs of
installation of such system shall be subject to the approval of the
county commission. (RSMo 1939 § 13881, A.L. 1945 p. 1406, A.L. 1973 H.B.
678)
Prior revisions: 1929 § 12218; 1919 § 9616; 1909 § 3837
The auditor of each county of the first classification not having
a charter form of government and of each county of the second
classification shall keep an inventory of all county property under the
control and management of the various officers and departments and shall
annually take an inventory of such property at an original value of one
thousand dollars or more showing the amount, location and estimated value
thereof. The auditor shall keep accounts of all appropriations and
expenditures made by the county commission, and no warrant shall be drawn
or obligation incurred without the auditor's certification that an
unencumbered balance, sufficient to pay the same, remain in the
appropriate account or in the anticipated revenue fund against which such
warrant or obligation is to be charged. The auditor shall audit the
accounts of all officers of the county annually or upon their retirement
from office. The auditor shall audit, examine and adjust all accounts,
demands, and claims of every kind and character presented for payment
against the county, and shall in the auditor's discretion approve to the
county commission of the county all lawful, true, just and legal
accounts, demands and claims of every kind and character payable out of
the county revenue or out of any county funds before the same shall be
allowed and a warrant issued therefor by the commission. Whenever the
auditor thinks it necessary to the proper examination of any account,
demand or claim, the auditor may examine the parties, witnesses, and
others on oath or affirmation touching any matter or circumstance in the
examination of such account, demand or claim before the auditor allows
same. The auditor shall not be personally liable for any cost for any
proceeding instituted against the auditor in the auditor's official
capacity. The auditor shall keep a correct account between the county and
all county and township officers, and shall examine all records and
settlements made by them for and with the county commission or with each
other, and the auditor shall, whenever the auditor desires, have access
to all books, county records or papers kept by any county or township
officer or road overseer. The auditor shall, during the first four days
of each month, strike a balance in the case of each county and township
officer, showing the amount of money collected by each, the amount of
money due from each to the county, and the amount of money due from any
source whatever to such office, and the auditor shall include in such
balance any fees that have been returned to the county commission or to
the auditor as unpaid and which since having been returned have been
collected. (L. 1945 p. 1406 § 13881a, A.L. 1973 H.B. 678, A.L. 1995 H.B.
559, A.L. 2005 H.B. 58 merged with S.B. 210 merged with S.B. 507)
In addition to all other duties imposed upon the county auditor
in counties of the first class not having a charter form of government
and in counties of the second class, he shall have the following duties:
(1) He shall audit, examine and adjust all accounts of county officials
and courts operating in such counties where there is an accumulation of
moneys, taxes, fees, fines and miscellaneous public funds received from
any and all sources by county officials and courts operating in such
counties, and which are accumulated and intended for public purposes
other than the general administrative functions of the county, provided
that such extra duty of accounting is to be performed in the same manner
as is now by statute prescribed for the general county administrative
business. He shall also audit moneys and funds belonging to any levee
district organized and operating in such county, moneys to be disbursed
to school districts organized and operating in such county, and moneys to
be disbursed in the county for library, hospital, recreation, public
health and civil defense purposes;
(2) He shall prepare a statement of the estimated revenues of the county,
classified as to funds and sources, and shall furnish the budget officer
of the county with an itemized list of county expenditures for as many
previous fiscal years as may be deemed proper for enabling the budget
officer to arrive at a reasonable estimate of the anticipated revenues
and the necessary expenses of the county in the preparation of the county
budget;
(3) He shall countersign, on behalf of the county, all licenses issued
for the sale of intoxicating liquor and shall keep in a readily
accessible form a record of all such county licenses issued; and
(4) In counties of the second class only, he shall serve as a member of
the county board of equalization. (L. 1951 p. 371, A.L. 1973 H.B. 678,
A.L. 1983 H.B. 283)
The county auditor of each county of the first class not having a
charter form of government and of each county of the second class shall,
on the first Monday of each month, make out and file with the clerk of
the county commission a report to the county commission of his county,
showing the condition of the accounts of each county and township officer
as by them reported to him for the previous month. (RSMo 1939 § 13882,
A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12219; 1919 § 9617; 1909 § 3838
The county auditor in counties of the first class not having a
charter form of government and in counties of the second class shall make
an annual audit of the accounts and records of the county health center,
the county planning and zoning commission and the county building
commission, and shall report the condition of the accounts to the county
commission. (L. 1965 p. 150 § 6, A.L. 1973 H.B. 678)
The county collector of revenue of each county of the first class
not having a charter form of government and of each county of the second
class shall make a daily report to the auditor of receipts and balance in
his hands, and where deposited, and shall deliver to the auditor each day
a deposit slip showing the day's deposit. The collector shall, upon
receiving taxes, give duplicate numbered tax receipts, which the taxpayer
shall take to the auditor to be countersigned by him, one of which the
auditor shall retain, and charge the amount thereof to the collector. The
collector shall also make a daily report to the auditor of all other sums
of money collected by him from any source whatsoever, and in such report
shall state from whom collected, and on what account, which sums shall be
charged by the auditor to the collector. The collector shall, upon
turning money over to the county treasurer, take duplicate receipts
therefor and file same immediately with the county auditor. (RSMo 1939 §
13871, A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12208; 1919 § 9606; 1909 § 3827
The county treasurer of each county of the first class not having
a charter form of government and of each county of the second class shall
make a monthly report on the last secular day of each month to the county
auditor and shall file a copy of same with the county clerk. The report
shall show the receipts for the month, and from what source collected,
the total disbursements and from what fund and the net balance. And the
county auditor shall charge the treasurer with all such sums. (RSMo 1939
§ 13872, A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12209; 1919 § 9607; 1909 § 3828
The county clerk of each county of the first class not having a
charter form of government and of each county of the second class shall
file with the auditor a receipt from the collector of the revenue for all
tax books by him made out and delivered to the collector. The county
clerk shall, on the last secular day of each month, file with the auditor
a full and complete statement of all moneys and fees received by him by
virtue of his office and of all sums by him paid out, and to whom paid,
and for what purpose. (RSMo 1939 § 13873, A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12210; 1919 § 9608; 1909 § 3829
The clerk of the circuit court in each county of the first class
not having a charter form of government and in each county of the second
class shall, on the last secular day of each month, file with the auditor
a full and complete statement of all moneys and fees received by him by
virtue of his office and of all sums by him paid out and to whom paid and
for what purpose. (RSMo 1939 § 13874, A.L. 1959 S.B. 60, A.L. 1973 H.B.
678)
Prior revisions: 1929 § 12211; 1919 § 9609; 1909 § 3830
The clerk of the court having jurisdiction of criminal cases in
counties of the first class not having a charter form of government and
in counties of the second class shall, at the end of each term of the
court, file a report with the auditor showing all judgments rendered
during the term for fines or forfeitures, the date and amount thereof,
and on what account. The report shall be certified to by the judge of the
court as being correct. (RSMo 1939 § 13876, A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12213; 1919 § 9611; 1909 § 3832
The sheriff of each county of the first class not having a
charter form of government and of each county of the second class shall,
on the last secular day of each month, make out and file with the auditor
a full and complete statement of all fines and forfeitures by him
collected, stating therein from whom and when collected, the amount
thereof, and on what account; and he shall file with such statement a
receipt showing to whom he has paid the same; he shall also at the same
time file with the auditor a receipt for any and all moneys and fees paid
by him to any officer whose duty it is to make settlement with the county
commission, and whose duty it is to report to the auditor the receipts
and expenditures of his office. (RSMo 1939 § 13875, A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12212; 1919 § 9610; 1909 § 3831
The recorder of deeds of each county of the first class not
having a charter form of government and of each county of the second
class shall, on the last secular day of each month, file with the auditor
a report showing the amount of money received by him by virtue of his
office during the month, and the amounts by him paid out, and to whom,
and on what account. (RSMo 1939 § 13877, A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12214; 1919 § 9612; 1909 § 3833
Every clerk in charge of the records of each associate circuit
judge of each county of the first class not having a charter form of
government and of each county of the second class shall, within ten days
after any judgment has been rendered in his court against any person for
a fine or forfeiture, report to the auditor the name of the party against
whom such judgment was rendered, the amount of the judgment, and on what
account rendered. (RSMo 1939 § 13878, A.L. 1973 H.B. 678, A.L. 1978 H.B.
1634)
Prior revisions: 1929 § 12215; 1919 § 9613; 1909 § 3834
Effective 1-2-79
Every officer of each county of the first class not having a
charter form of government and of each county of the second class and
every officer of any township of any such county who is now or who may be
hereafter authorized by law to collect fees for himself or for the county
shall, on the last secular day of each month, make out an itemized and
accurate list of all fees in his office which have been collected by him
and a list of all fees due his office which have not been paid, giving
the name of the person or persons paying or owing same, and stating that
he has been unable, after the exercise of diligence, to collect the part
returned unpaid. The report shall be in writing and shall be verified by
the affidavit of the officer making such report, which affidavit shall
state that the report is true and correct and contains all of the items
of fees collected by the officer, or owing to the office. And the county
auditor shall not receive any report from any officer unless it is
verified as herein required. Every county and township officer, whether
such officer receives his compensation by fee or salary, shall, upon
receiving any money as such officer in payment of fees or costs or any
other matter pertaining to his office, issue a duplicate numbered receipt
therefor, and shall turn over daily one of each of such duplicate
receipts issued by him during the day to the county auditor of such
county so that the auditor may compare the receipts with the monthly
reports made by each of the officers to the auditor. (RSMo 1939 § 13890,
A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12217; 1919 § 9615; 1909 § 3836
Charges may be preferred against the auditor of any county of the
first class not having a charter form of government or of any county of
the second class, and he may be prosecuted, suspended and removed from
office in the same manner and form as now provided by law for preferring
charges, suspending and removing from office clerks of courts of record.
(RSMo 1939 § 13884, A.L. 1973 H.B. 678)
Prior revisions: 1929 § 12221; 1919 § 9619; 1909 § 3840
In addition to all other duties imposed upon the county auditor
in all counties of the second class, he shall audit all investment
programs of the county and shall audit all special road districts within
the county, and shall, upon completion thereof, report the findings of
such audits to the county commission and state auditor. (L. 1977 S.B. 122
& 289 § 2, A.L. 1987 S.B. 65, et al.)
Effective 1-1-88
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