FINANCIAL STATEMENTS OF NON-CHARTER COUNTIES (Sections 50.815 & 50.820)

Under current law, by the first Monday in March of each year, non-charter first class counties must prepare and publish in a qualified newspaper a financial statement for the previous year.

Under this act, all non-charter counties, by the first Monday in March of each year, must prepare and publish in a qualified newspaper a financial statement for the previous year. The financial statement shall include the name and current gross annual salary of each elected or appointed county official whose salary is set by the county salary commission.

Under this act, the county clerk or other officer responsible for the preparation of the financial statement shall preserve the documents relied upon in the making of the financial statements and shall provide an electronic copy free of charge to any newspaper requesting a copy of the data. The newspaper publishing the statement shall charge and receive no more than its regular local classified advertising rate. The county commission shall pay the publisher upon the filing of proof of publication. After verification, the State Auditor shall notify the county commission.

This act repeals a provision that any county treasurer paying or entering for protest any warrant for any commissioner of the county commission prior to notice from the State Auditor shall be liable on his or her official bond. The act also repeals current provisions regarding financial statements by second, third, and fourth class counties.

These provisions are identical to HCS/SB 544 (2020), HCS/SS#2/SCS/SB 594 (2020), HB 1814 (2020), HB 1966 (2020), and SB 859 (2020).

MARY GRACE BRUNTRAGER