Missouri Revised Statutes

Chapter 50
County Finances, Budget and Retirement Systems

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Rsmo Number Section Description
Chapter Cross Reference
Agriculture extension programs, financial budget, appropriations, requisitions, 262.550 to 262.620
Audit by petition of county offices, procedure, 29.230
Bond issues, Chap. 108
Bridges, between counties and sister states, expenses, how paid, 234.070 to 234.090
Contracts for jobs or services, preference to Missouri firms and businesses, when, 34.073, 34.076
Cooperation between political subdivisions, division of expenses, 70.210 to 70.325
Costs in criminal cases, how paid, Chap. 550
County commission to provide vault for treasurer, 54.100
County depositaries, 110.130 to 110.270
County health center, how established and supported, 205.010 to 205.150
County health officer, county to provide funds, 192.170
County highway commission, additional contributions by county, 230.090
County hospitals, duty of county commission, 205.370
County poor, support of, 205.580 to 205.760
County property, county to pay special tax bills for local improvements, 88.790, 88.900
County revenue to be separated and divided, 54.140
County treasurer, duties, Chap. 54
County treasurer to pay over to school districts monthly, 165.081
Debt, additional amount, votes required, Const. Art. VI, § 26(c)
Debt, limitation amount, vote required, Const. Art. VI, § 26(b)
Deposits of public funds to be secured, exception, 110.010, 362.490
Dog license, disposition of revenues, 273.070
Dog quarantine, expenses, how paid, 322.070
Expenditures of courts, how paid, 476.270
Facsimile signature, use by officers, 105.273 to 105.278
Federal assistance on public improvements, county may accept, 71.290
Federal surplus property, political subdivisions may contract for acquisition, 70.100, 70.110
Funding and refunding bonds of counties, issued, when, 108.130 to 108.160
Insurance plans for elected officials and employees, political subdivision may contribute, procedure, 67.150
Juvenile officers, compensation how paid, 211.351, 211,381
License or fee adjustment not deemed "increase", as used in Missouri Constitution, Article X, Section 22, when, records required, 67.042
Officers' bonds, county to pay premium, when, 107.070
Parks sales tax to fund counties and cities, procedure, 644.032 to 644.033
Proceeds of bonds and taxes collected to pay, how dealt with, 108.180 to 108.230
Prosecuting attorneys, contingent fund in certain counties, 56.330
Reassessment, general, of property, 137.750
Reward by county for apprehension of criminal, how paid, 544.150
Road levies, how allocated, 233.125, 233.195
Roads, damages for injury caused by hydroelectric project, settlement of, 231.100
Roads, donations for road work, county may match, 229.080, 231.300
Rollback property tax, when, procedure, 137.073
Special road and bridge fund, how disbursed, 137.554, 137.556, 137.580, 233.195
Storm water control, counties and cities, sales tax to fund, procedure, 644.032 to 644.033
Tax ceiling may be increased by governing body of political subdivisions when values assessed are reduced, 137.072
Township organization, tax levy for maintenance of roads, 137.585, 137.590
   
GENERAL PROVISIONS
50.010. Fiscal year in counties.
50.020. Transfer of county funds.
50.030. Section 50.020 construed.
50.032. Mediation of disputes necessary for receipt of state funds.
50.040. County commission may invest school funds, when and how.
50.050. County treasurer to report.
50.055. Accounts of county may be audited (counties of the second classification).
50.057. Audit, when, by whom (certain counties of the first classification).
50.059. Counties with federal highways, or weigh stations to receive additional funds, allocation.
   
CURRENT INDEBTEDNESS
50.060. County commission may borrow money--amount (first and second class counties).
50.065. Borrowing by first class counties authorized, limitations on--tax anticipation warrants, procedure for issue and redemption.
50.070. Tax anticipation notes may be issued in counties of first, third and fourth class.
50.080. Tax anticipation notes--how made, signed and attested.
50.090. Estimate of county revenue to be basis for issuing anticipated notes.
50.095. Notes not to issue until revenue estimate made--limitation on amount issued--form of note (first class counties).
50.100. Note provisions.
50.110. Board of estimate of anticipated revenue.
50.120. County treasurer to sell notes--publication--private sale.
50.130. Registration of notes.
50.140. Proceeds from sale of notes to be deposited in county treasury--used only to pay warrants--use of surplus.
50.150. County warrants may be pledged--for what purpose--redemption.
   
CLAIMS AND WARRANTS
50.160. Powers of county commission--auditing and enforcement of claims of county--refusal to testify, penalty.
50.166. Clerk may fill in warrant for expenses--form, negotiable instrument.
50.172. Documents approved by commission to be preserved--destruction of documents, method--replacement of lost or destroyed checks, procedure.
   
PENALTIES
50.320. Penalty for clerk or treasurer violating section 50.160, 50.166 or 50.172.
   
SALARIES AND FEES
50.327. Base salary schedules for county officials--salary commission responsible for computation of county official salaries, except for charter counties.
50.330. Salaries of county officers and assistants, how paid.
50.332. Certain counties may perform certain duties for municipalities, when--compensation for, paid how, to whom.
50.333. Salary commission, duties of clerk or court administrator, meetings, notice of, members, duties, report, form, failure to meet, effect of--mileage allowance--maximum compensation allowable, defined (noncharter counties).
50.334. Recorders of deeds, compensation--classroom instruction required, when, expenses shall be reimbursed, when (certain counties).
50.337. Governing body may provide for pension plan for county employees (first class counties).
50.338. Compensation for loss of commissions by reduction of school operating levy, loss offset procedure.
50.339. Cole County and Cape Girardeau salary commission authorized to equalize salaries on a one-time basis.
50.340. Officers compensated by salaries only--exceptions--to collect fees and turn over to treasury--report to county commission (first class counties).
50.343. Compensation of certain officers, how computed (St. Charles, Clay, Jefferson, Greene and certain other counties).
50.350. Salaried officer to collect fees (second class counties).
50.360. Pay money to county treasurer--monthly report concerning paid and unpaid fees--duty of county commission.
50.370. Officers to file monthly report with county commission (third and fourth class counties).
50.380. Penalty.
50.390. Officers to settle with county commission.
50.400. Refusal to settle--commission may estimate amount due.
50.410. Penalty of defaulting officer.
50.420. Damages against delinquents.
50.430. Commission determination final, when--interest--misdemeanor.
50.440. Penalties may be remitted, when.
50.450. County clerk to make abstract of settlement--record of.
50.460. Abstract to be a lien, when--execution.
50.470. Officers to keep an account of fees collected for others.
50.480. Duty of officer to pay fees belonging to others to county treasurer and take receipts.
50.490. Treasurer to keep an account of such fees.
50.510. Books and fees to be turned over to successor.
50.515. County governing body may impose administrative service fee, when, rate--limit on fee in counties of the third classification.
   
COUNTY BUDGET LAW
50.525. County budget law.
50.527. Revenue defined.
50.530. Definitions.
50.535. County sheriff's revolving fund established--fees deposited into, use of moneys--no prior approval for expenditures required--authorized payment of certain expenses--excess funds, use of.
50.540. Offices to prepare estimates of expenditures and revenues--duties of budget officer--hearings.
50.550. Annual budget shall present a complete financial plan--county law enforcement restitution fund authorized.
50.565. County law enforcement restitution fund may be established, proceeds designated for deposit in, use of moneys--audit of fund.
50.590. Budget document--contents.
50.600. Form of budget documents--public hearing.
50.610. Commission may revise budget--adoption and appropriation order.
50.620. Appropriations (first and second class counties).
50.622. Amendment of annual budget by any county during fiscal year receiving additional funds, procedure--decrease permitted, when.
50.630. County commissions shall have power to authorize the transfer of any unencumbered appropriation balance.
50.640. Estimate of circuit court or circuit clerk, changed, how--disagreement with county, escrow account equal to difference established--resolved, how.
50.641. Estimates--contents--covering circuit judges, associate circuit judges, staffs, juvenile officers and juvenile court personnel.
50.642. Presiding judge of circuit court to meet with county budget officer and county commission to discuss budget before filing estimate.
50.650. Liability of certain officers.
50.660. Rules governing contracts.
50.740. Commission to revise and amend estimates (counties of the third and fourth classification).
50.745. State auditor to develop, approve forms (third and fourth class counties).
50.750. Missouri products to be purchased by officers.
   
COUNTY PURCHASING AGENT
50.753. Purchasing agent, how appointed, compensation, assistants.
50.755. Purchasing agent to investigate need for supplies requested by officers.
50.757. Purchasing agent, duties--bids rejected, when.
50.760. Advertisement for bids, procedure for--purchase at public auctions--purchase order required (second class and certain first class counties).
50.770. Supplies defined (second class and certain first class counties).
50.780. Commissions may permit officers to purchase supplies direct--liability therefor--preference in bids--waiver, when (second class and certain first class counties).
50.783. Waiver of competitive bid requirements, when--rescission of waiver, when--single feasible source purchases--exception for Boone and Greene counties.
50.784. Procurement authority delegation permitted, when--accepting department's duties.
50.790. Duties of commissioners--violation of law--penalty (second class and certain first class counties).
   
COUNTY FINANCIAL STATEMENTS
50.800. Commission to prepare and publish financial statements--contents (second, third and fourth class counties).
50.810. Statements, where filed--failure to comply, penalty (second, third and fourth class counties).
50.815. Financial statement of county, when published, contents--certificate, penalty (certain first class counties).
50.820. Statement, how published--duties of state auditor (certain first class counties).
   
STATE TO REIMBURSE COUNTIES FOR PROSECUTION OF CERTAIN CRIMES
50.850. Counties reimbursed for expense of prosecuting crimes committed within state correctional facilities, how computed, limitation.
50.853. Counties, third and fourth class, reimbursed for expenses of prosecution in capital cases, requirements of negative financial situation--funding.
   
COUNTY EMPLOYEES' RETIREMENT SYSTEM
50.1000. Definitions.
50.1010. Fund authorized, management--apportionment of benefits.
50.1020. Source of funds, delinquent tax penalties--county assessor, duties--deposit of funds--payroll deduction.
50.1030. Board of directors, election, appointment by the governor, term, powers, duties--chairman, secretary, meetings--advisors--audits--compensation, costs--record--annual review.
50.1031. Benefit adjustments, required assets-to-liability ratio--frequency of adjustments--effective date of adjustments.
50.1032. Board to adopt rules for administration of retirement system.
50.1034. Correction of errors--false statements--benefits not paid to survivor or beneficiary who intentionally kills member.
50.1036. Errors, false statements, false records, consequences.
50.1038. Survivor or beneficiary charged with intentional killing of member, benefits suspended--conviction, benefits to cease--no conviction, effect.
50.1040. Membership in system--payroll deduction for nonLAGERS members--opting out prohibited, exceptions--opting in, when.
50.1050. Normal annuity, qualifications.
50.1060. Normal annuity, amount, limitation--board to recommend adjustments to formula.
50.1070. Increase in benefits, limitation--determination--waiver of increase.
50.1080. What calculators apply.
50.1090. Creditable service--special consultant, duty, compensation--limitation--verification of records--refund of contributions, when.
50.1100. Retirement, application, payment of annuity, restriction--exception, part-time work for county member may receive annuity, part-time work not to affect annuity.
50.1110. Options in lieu of normal annuity, election--survivorship benefit.
50.1120. Death of beneficiary, reversion of normal annuity.
50.1130. Death benefit.
50.1140. Termination of employment, forfeit of rights, refund--deferred annuity permanent, when--payment of accumulated contributions--restoration of creditable service.
50.1150. Law not to affect certain rights--discrimination prohibited.
50.1160. Effect upon eligibility for other retirement systems.
50.1170. Applicability.
50.1175. Pension benefits and retirement allowances, exempt from attachment, garnishment and other processes--exception, child support and maintenance.
50.1180. Law not to apply to certain political subdivisions.
50.1190. Recorder of deeds, extra fees, deposit.
50.1200. Ex officio collector, fees, deposit.
50.1210. Contribution accounts established, board and nonLAGERS members to contribute to accounts.
50.1220. NonLAGERS member contribution, amount.
50.1230. Matching contributions by board, when, rules--matching contributions by county, when.
50.1240. Bookkeeping account established.
50.1250. Forfeiture of contributions, when--reversion of forfeitures--distribution of contribution account, when--death of a member, effect of.
50.1260. Direct rollover permitted, when.
50.1300. Deferred compensation plan authorized--consolidation permitted, when.

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